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frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 04100224
Different Kettle Limited
Financial Statements
For The Year Ended 30 September 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04100224
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,164 9,441
6,164 9,441
CURRENT ASSETS
Debtors 5 305,836 284,399
Cash at bank and in hand 347,813 953,866
653,649 1,238,265
Creditors: Amounts Falling Due Within One Year 6 (279,687 ) (197,404 )
NET CURRENT ASSETS (LIABILITIES) 373,962 1,040,861
TOTAL ASSETS LESS CURRENT LIABILITIES 380,126 1,050,302
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,308 ) (2,000 )
NET ASSETS 378,818 1,048,302
CAPITAL AND RESERVES
Called up share capital 8 900 11,925
Capital redemption reserve 11,410 35
Profit and Loss Account 366,508 1,036,342
SHAREHOLDERS' FUNDS 378,818 1,048,302
Page 1
Page 2
For the year ending 30 September 2023 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
Miss Nicola Lapsley
Director
23 November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Different Kettle Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04100224 . The registered office is Ground Floor 141 Whiteladies Road, Bristol, BS8 2QB.
The presentation currency of the financial statements is the Pound Sterling (£)
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover represents the revenue generated from the sale of services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.
Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses
Depreciation is provided at following annual rates in order 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 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. Leases
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.
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 that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.
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Page 4
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
The company made contributions to the personal pension schemes of the directors. Contributions paid are charged to profit or loss in the period to which they relate.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, during the year was 13 (2022: 12)
13 12
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 5,239 18,980 26,082 50,301
Additions - - 1,124 1,124
Disposals (830 ) - (3,278 ) (4,108 )
As at 30 September 2023 4,409 18,980 23,928 47,317
Depreciation
As at 1 October 2022 5,239 18,980 16,641 40,860
Provided during the period - - 4,401 4,401
Disposals (830 ) - (3,278 ) (4,108 )
As at 30 September 2023 4,409 18,980 17,764 41,153
Net Book Value
As at 30 September 2023 - - 6,164 6,164
As at 1 October 2022 - - 9,441 9,441
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 201,141 176,467
Other debtors 104,695 107,932
305,836 284,399
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 107,719 25,509
Other creditors 88,931 79,652
Taxation and social security 83,037 92,243
279,687 197,404
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 October 2022 2,000 2,000
Deferred taxation (692 ) (692 )
Balance at 30 September 2023 1,308 1,308
The provision for deferred taxation is made up of accelerated capital allowances.
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
900 Ordinary A shares of £ 1.000 each 900 6,650
0 Ordinary B shares of £ 0.000 each - 4,725
0 Ordinary C shares of £ 0.000 each - 550
900 11,925
Shares issued during the period: £
900 Ordinary A shares of £ 1.000 each 900
Shares disposed during the period: £
6,650 Ordinary A shares of £ 1.000 each (6,650)
4,725 Ordinary B shares of £ 1.000 each (4,725)
550 Ordinary C shares of £ 1.000 each (550)
(11,925)
On 24th April 2023, 550 'C' Ordinary shares were reclassified as 550 'A' Ordinary shares.
On 25th April 2023, the company issued 0.5454 bonus shares for every 1 share held.
On 29th September 2023, the company issued 0.0588 bonus shares for every 1 share held.
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9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 25,415 12,646
Later than one year and not later than five years 67,215 7,280
92,630 19,926
10. Related Party Transactions
During the year, total dividends of £58,000 (2022 - £43,846) were paid to the director.
Miss N J Lapsley, director, controls the company by virtue of her shareholdings.
On 21st December 2022, the company agreed to purchase 6,650 Ordinary A shares & 4,725 Ordinary B shares from Mr N Holmes, a previous director and shareholder. The total price paid for these shares amounted to £850,000.
Page 6