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Registered number: 08265772
Fontenay Limited
Unaudited Financial Statements
For The Year Ended 31 March 2022
CompAcc Systems Limited

15 The Hollow
Mickleover
Derby
Derbyshire
DE3 0DH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08265772
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 114,812 55,266
114,812 55,266
CURRENT ASSETS
Stocks 4 364,927 1,038,331
Debtors 5 259,906 146,007
Cash at bank and in hand 615,381 395,473
1,240,214 1,579,811
Creditors: Amounts Falling Due Within One Year 6 (478,351 ) (939,069 )
NET CURRENT ASSETS (LIABILITIES) 761,863 640,742
TOTAL ASSETS LESS CURRENT LIABILITIES 876,675 696,008
Creditors: Amounts Falling Due After More Than One Year 7 (60,387 ) (74,274 )
NET ASSETS 816,288 621,734
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 816,188 621,634
SHAREHOLDERS' FUNDS 816,288 621,734
Page 1
Page 2
For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Keith Moore
Director
Ms Linda Poyser
Director
31/08/2022
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Valuation
Computer Equipment Valuation
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Office and administration 1 1
Manufacturing 3 3
4 4
Page 3
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3. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 April 2021 94,926 2,501 97,427
Additions 24,950 - 24,950
Revaluation 34,596 - 34,596
As at 31 March 2022 154,472 2,501 156,973
Depreciation
As at 1 April 2021 39,772 2,389 42,161
As at 31 March 2022 39,772 2,389 42,161
Net Book Value
As at 31 March 2022 114,700 112 114,812
As at 1 April 2021 55,154 112 55,266
4. Stocks
2022 2021
£ £
Stock - materials and work in progress 364,927 1,038,331
364,927 1,038,331
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors - 365
Prepayments and accrued income 8,991 -
Other debtors 29,851 30,000
Other debtors (1) 7,000 -
Other debtors (2) - 4,000
Corporation tax recoverable assets 20,124 20,124
VAT 8,184 17,248
Directors' loan accounts 185,756 74,270
Amounts owed by associates 87,328 87,328
Provision for amounts owed by associates < 1 year) (87,328) (87,328)
259,906 146,007

A loan to an Associate company of £87,328 (2019 £87,328) has been fully provided for


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6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 17,457 14,496
Trade creditors 102,096 97,112
Bank loans and overdrafts 10,959 8,874
Corporation tax 68,688 55,656
Other taxes and social security 8,022 8,185
Other creditors 245,000 654,500
Accruals and deferred income 26,129 100,246
478,351 939,069
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 29,909 33,148
Bank loans 30,478 41,126
60,387 74,274
8. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 17,457 14,496
Between one and five years 29,909 33,148
47,366 47,644
47,366 47,644
9. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
10. Dividends
2022 2021
£ £
On equity shares:
Interim dividend paid 157,709 97,003
157,709 97,003
11. General Information
Fontenay Limited Registered number 08265772 is a limited by shares company incorporated in England & Wales. The Registered Office is 15 The Hollow, Mickleover, Derby, DE3 0DH.
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