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REGISTERED NUMBER: 07109953 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

FOR

FOGG ET AL LIMITED

FOGG ET AL LIMITED (REGISTERED NUMBER: 07109953)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2022




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


FOGG ET AL LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2022







DIRECTOR: C Fogg



REGISTERED OFFICE: The Elms
152a High Street
Newton le Willows
Merseyside
WA12 9SG



REGISTERED NUMBER: 07109953 (England and Wales)



ACCOUNTANTS: Fairhurst
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB



BANKERS: Barclays Bank Plc
4 Eagle Brow
Lymm
Cheshire
WA13 0LL

FOGG ET AL LIMITED (REGISTERED NUMBER: 07109953)

STATEMENT OF FINANCIAL POSITION
31 March 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Investments 4 100 100
Investment property 5 - 240,000
100 240,100

CURRENT ASSETS
Debtors 6 - 1,400
Cash at bank 127,630 19,367
127,630 20,767
CREDITORS
Amounts falling due within one year 7 65,460 128,085
NET CURRENT ASSETS/(LIABILITIES) 62,170 (107,318 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,270

132,782

CREDITORS
Amounts falling due after more than one
year

8

-

103,816
NET ASSETS 62,270 28,966

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 62,170 28,866
SHAREHOLDERS' FUNDS 62,270 28,966

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

FOGG ET AL LIMITED (REGISTERED NUMBER: 07109953)

STATEMENT OF FINANCIAL POSITION - continued
31 March 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 September 2022 and were signed by:





C Fogg - Director


FOGG ET AL LIMITED (REGISTERED NUMBER: 07109953)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2022

1. STATUTORY INFORMATION

Fogg Et Al Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Fogg Et Al Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Short term trade creditors are measured at transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


FOGG ET AL LIMITED (REGISTERED NUMBER: 07109953)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2022

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2021
and 31 March 2022 100
NET BOOK VALUE
At 31 March 2022 100
At 31 March 2021 100

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2021 240,000
Disposals (240,000 )
At 31 March 2022 -
NET BOOK VALUE
At 31 March 2022 -
At 31 March 2021 240,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Other debtors - 1,400

FOGG ET AL LIMITED (REGISTERED NUMBER: 07109953)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2022

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts - 7,082
Amounts owed to group undertakings 44,371 109,358
Taxation and social security 19,456 3,390
Other creditors 1,633 8,255
65,460 128,085

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans - 103,816

9. SECURED DEBTS

The following secured debts are included within creditors:

2022 2021
£    £   
Bank loans - 110,898

Bank loans are secured by a charge over investment property.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
95 Ordinary £1 95 95
5 B Ordinary £1 5 5
100 100

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £91,000 (2021: £91,000) were paid to the director.