|
|
|
|
Financial Statements |
Contents |
Pages |
Statement of financial position |
1 to 2 |
Notes to the financial statements |
3 to 13 |
|
Statement of Financial Position |
2021 |
2020 |
|
Note |
£ |
£ |
Intangible assets |
6 |
|
|
Tangible assets |
7 |
|
|
--------- |
------------ |
||
|
|
||
Stocks |
8 |
|
|
Debtors |
9 |
|
|
Cash at bank and in hand |
|
|
|
------------ |
------------ |
||
|
|
||
Creditors: amounts falling due within one year |
10 |
|
|
------------ |
------------ |
||
Net current assets |
|
|
|
------------ |
------------ |
||
Total assets less current liabilities |
|
|
|
Creditors: amounts falling due after more than one year |
11 |
|
|
Taxation including deferred tax |
|
|
------------ |
------------ |
|
Net assets |
|
|
------------ |
------------ |
|
Called up share capital |
13 |
|
|
Capital redemption reserve |
|
|
|
Profit and loss account |
|
|
|
------------ |
------------ |
||
Shareholders funds |
|
|
|
------------ |
------------ |
||
|
Statement of Financial Position (continued) |
|
Director |
|
Notes to the Financial Statements |
Goodwill |
- |
|
|
Freehold Property |
- |
|
|
Plant and Machinery |
- |
|
|
Fixtures, Fittings and Equipment |
- |
|
|
Motor Vehicles |
- |
20 - 25% straight line
|
|
Computer Equipment |
- |
10 - 33.33% straight line
|
|
2021 |
2020 |
|
£ |
£ |
|
UK current tax income |
(
|
(
|
Adjustments in respect of prior periods |
(
|
– |
--------- |
--------- |
|
Total current tax |
(
|
(
|
--------- |
--------- |
|
Origination and reversal of timing differences |
|
|
--------- |
--------- |
|
Tax on loss |
(
|
(
|
--------- |
--------- |
|
2021 |
2020 |
|
£ |
£ |
|
Loss on ordinary activities before taxation |
(
|
(
|
--------- |
--------- |
|
Loss on ordinary activities by rate of tax |
(
|
(
|
Adjustment to tax charge in respect of prior periods |
(
|
– |
Effect of expenses not deductible for tax purposes |
|
|
Effect of capital allowances and depreciation |
(
|
|
Deferred tax |
|
|
Chargeable gain |
|
– |
Losses carried back |
– |
4,273
|
--------- |
--------- |
|
Tax on loss |
(
|
(
|
--------- |
--------- |
|
Goodwill |
Website |
Total |
|
£ |
£ |
£ |
|
Cost |
|||
At 1 October 2020 |
|
– |
|
Additions |
– |
|
|
--------- |
--------- |
--------- |
|
At 30 September 2021 |
|
|
|
--------- |
--------- |
--------- |
|
Amortisation |
|||
At 1 October 2020 |
|
– |
|
Charge for the year |
|
– |
|
--------- |
--------- |
--------- |
|
At 30 September 2021 |
|
– |
|
--------- |
--------- |
--------- |
|
Carrying amount |
|||
At 30 September 2021 |
|
|
|
--------- |
--------- |
--------- |
|
At 30 September 2020 |
|
– |
|
--------- |
--------- |
--------- |
|
Land and buildings |
Plant and machinery |
Fixtures and fittings |
Motor vehicles |
Computer Equipment |
Total |
|
£ |
£ |
£ |
£ |
£ |
£ |
|
Cost |
||||||
At 1 Oct 2020 |
|
|
|
|
|
|
Additions |
|
|
|
|
|
|
Disposals |
(
|
(
|
– |
(
|
– |
(
|
------------ |
------------ |
--------- |
--------- |
--------- |
------------ |
|
At 30 Sep 2021 |
|
|
|
|
|
|
------------ |
------------ |
--------- |
--------- |
--------- |
------------ |
|
Depreciation |
||||||
At 1 Oct 2020 |
|
|
|
|
|
|
Charge for the year |
|
|
|
|
|
|
Disposals |
– |
(
|
– |
(
|
– |
(
|
------------ |
------------ |
--------- |
--------- |
--------- |
------------ |
|
At 30 Sep 2021 |
|
|
|
|
|
|
------------ |
------------ |
--------- |
--------- |
--------- |
------------ |
|
Carrying amount |
||||||
At 30 Sep 2021 |
|
|
|
|
|
|
------------ |
------------ |
--------- |
--------- |
--------- |
------------ |
|
At 30 Sep 2020 |
|
|
|
|
|
|
------------ |
------------ |
--------- |
--------- |
--------- |
------------ |
|
Plant and machinery |
Computer Equipment |
Total |
|
£ |
£ |
£ |
|
At 30 September 2021 |
|
|
|
--------- |
--------- |
--------- |
|
At 30 September 2020 |
|
|
|
--------- |
--------- |
--------- |
|
2021 |
2020 |
|
£ |
£ |
|
Growing plants |
|
|
------------ |
------------ |
|
2021 |
2020 |
|
£ |
£ |
|
Trade debtors |
|
|
Other debtors |
|
|
------------ |
------------ |
|
|
|
|
------------ |
------------ |
|
2021 |
2020 |
|
£ |
£ |
|
Bank loans and overdrafts |
|
|
Trade creditors |
|
|
Corporation tax |
– |
|
Social security and other taxes |
|
|
Other creditors |
|
|
------------ |
------------ |
|
|
|
|
------------ |
------------ |
|
2021 |
2020 |
|
£ |
£ |
|
Bank loans and overdrafts |
|
|
Other creditors |
|
|
--------- |
--------- |
|
|
|
|
--------- |
--------- |
|
2021 |
2020 |
|||
No |
£ |
No |
£ |
|
|
|
4,200 |
|
4,200 |
|
|
56 |
|
56 |
--------- |
--------- |
--------- |
--------- |
|
|
|
|
|
|
--------- |
--------- |
--------- |
--------- |
|
2021 |
2020 |
|
£ |
£ |
|
Not later than 1 year |
|
|
Later than 1 year and not later than 5 years |
|
|
Later than 5 years |
|
– |
------------ |
--------- |
|
|
|
|
------------ |
--------- |
|