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dpl-frs:Item5 2021-03-01 2022-02-28 02686511 dpl-frs:Item5 2021-02-28 02686511 dpl-frs:Item5 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 02686511 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 02686511 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 02686511 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 02686511 dpl-frs:Item6 2021-03-01 2022-02-28 02686511 dpl-frs:Item6 2021-02-28 02686511 dpl-frs:Item6 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 02686511 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 02686511 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 02686511 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 02686511 dpl-frs:Item7 2021-03-01 2022-02-28 02686511 dpl-frs:Item7 2021-02-28 02686511 dpl-frs:Item7 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 02686511 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 02686511 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 02686511 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 02686511 dpl-frs:Item8 2021-03-01 2022-02-28 02686511 dpl-frs:Item8 2021-02-28 02686511 dpl-frs:Item8 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 02686511 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 02686511 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 02686511 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 02686511 dpl-frs:Item9 2021-03-01 2022-02-28 02686511 dpl-frs:Item9 2021-02-28 02686511 dpl-frs:Item9 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 02686511 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 02686511 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2022-02-28 02686511 dpl-frs:Item12 2021-03-01 2022-02-28 02686511 dpl-frs:Item12 2021-02-28 02686511 dpl-frs:Item12 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 02686511 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 02686511 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 02686511 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 02686511 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 02686511 1 2021-03-01 2022-02-28 02686511 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 02686511
Take Five Vending Operations Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Goodwin & Laurie Ltd
Oxford House
Sixth Avenue, Robin Hood Airport
Doncaster
South Yorkshire
DN9 3GG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02686511
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 106,525 52,750
106,525 52,750
CURRENT ASSETS
Stocks 4 89,000 17,500
Debtors 5 601 2,591
Cash at bank and in hand 25,487 30,592
115,088 50,683
Creditors: Amounts Falling Due Within One Year 6 (71,849 ) (33,250 )
NET CURRENT ASSETS (LIABILITIES) 43,239 17,433
TOTAL ASSETS LESS CURRENT LIABILITIES 149,764 70,183
Creditors: Amounts Falling Due After More Than One Year 7 (44,171 ) (16,397 )
NET ASSETS 105,593 53,786
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 105,591 53,784
SHAREHOLDERS' FUNDS 105,593 53,786
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Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Peter Wraith
Director
13th January 2023
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 have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 20%
Motor Vehicles 20%
1.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
3. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2022 222,835 74,036 296,871
Additions 52,771 24,850 77,621
As at 28 February 2023 275,606 98,886 374,492
Depreciation
As at 1 March 2022 189,829 54,292 244,121
Provided during the period 15,485 8,361 23,846
As at 28 February 2023 205,314 62,653 267,967
Net Book Value
As at 28 February 2023 70,292 36,233 106,525
As at 1 March 2022 33,006 19,744 52,750
4. Stocks
2023 2022
£ £
Stock - materials and work in progress 89,000 17,500
89,000 17,500
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 601 601
Other taxes and social security - 1,990
601 2,591
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 41,179 5,944
Corporation tax 8,640 15,843
Other taxes and social security 1,844 -
VAT 17,914 3,644
Accruals and deferred income 2,220 2,220
Director's loan account 52 5,599
71,849 33,250
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 44,171 16,397
44,171 16,397
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Between one and five years 44,171 16,397
44,171 16,397
44,171 16,397
9. Share Capital
2023 2022
Allotted, Called up and fully paid 2 2
10. General Information
Take Five Vending Operations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02686511 . The registered office is Unit 2, Phoenix Lane, Thurnscoe, Rotherham, S63 0BH.
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