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2021-10-01 2022-09-30 04884308 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 04884308 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 04884308 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 04884308 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 04884308 dpl-frs:Item8 2021-10-01 2022-09-30 04884308 dpl-frs:Item8 2021-09-30 04884308 dpl-frs:Item8 2022-09-30 04884308 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 04884308 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 04884308 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 04884308 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 04884308 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 04884308 dpl-frs:Item9 2021-10-01 2022-09-30 04884308 dpl-frs:Item9 2021-09-30 04884308 dpl-frs:Item9 2022-09-30 04884308 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 04884308 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 04884308 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 04884308 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Registered number: 04884308
The Secret Drawer Ltd.
Unaudited Financial Statements
For The Year Ended 30 September 2023
Crag & Co
Chartered Accountants & Chartered Tax Advisers
Office 1 Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QF
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 04884308
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,790 4,185
Tangible Assets 5 137,298 78,367
140,088 82,552
CURRENT ASSETS
Stocks 137,602 107,613
Debtors 6 217,711 193,735
Cash at bank and in hand 347,428 393,834
702,741 695,182
Creditors: Amounts Falling Due Within One Year 7 (444,218 ) (373,340 )
NET CURRENT ASSETS (LIABILITIES) 258,523 321,842
TOTAL ASSETS LESS CURRENT LIABILITIES 398,611 404,394
Creditors: Amounts Falling Due After More Than One Year 8 (24,167 ) (34,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (34,324 ) (14,889 )
NET ASSETS 340,120 355,338
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 340,020 355,238
SHAREHOLDERS' FUNDS 340,120 355,338
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 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 Income Statement.
On behalf of the board
Mr R Mason
Director
07/11/2023
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
The Secret Drawer Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04884308 . The registered office is The Old Chapel, Sawley Street, Skipton, North Yorkshire, BD23 1SX.
2. Accounting Policies
2.1. 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.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.


2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Turnover is invoiced and recognised on a staged basis throughout the job process.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. 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:
Leasehold 20% straight line
Plant & Machinery 15% - 25% reducing balance
Motor Vehicles 25% reducing balance
2.5. 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.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
2.10. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.11. Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2022: 25)
27 25
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 27,900
As at 30 September 2023 27,900
Amortisation
As at 1 October 2022 23,715
Provided during the period 1,395
As at 30 September 2023 25,110
Net Book Value
As at 30 September 2023 2,790
As at 1 October 2022 4,185
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2022 199,982 266,061 31,156 497,199
Additions 16,141 7,108 55,209 78,458
Disposals - - (18,730 ) (18,730 )
As at 30 September 2023 216,123 273,169 67,635 556,927
Depreciation
As at 1 October 2022 199,982 190,652 28,198 418,832
Provided during the period - 12,663 5,841 18,504
Disposals - - (17,707 ) (17,707 )
As at 30 September 2023 199,982 203,315 16,332 419,629
Net Book Value
As at 30 September 2023 16,141 69,854 51,303 137,298
As at 1 October 2022 - 75,409 2,958 78,367
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 165,089 185,148
Prepayments and accrued income 10,252 8,587
Director's loan account 42,370 -
217,711 193,735
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 103,144 79,467
Bank loans and overdrafts 10,000 10,000
Corporation tax 5,133 29,806
Other taxes and social security 19,967 11,783
VAT 50,525 70,993
Net wages 3,270 1,296
Accruals and deferred income 252,179 169,408
Director's loan account - 587
444,218 373,340
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 24,167 34,167
24,167 34,167
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 593 593
Later than one year and not later than five years 1,186 1,779
1,779 2,372
10. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £20,938 (2022 - £18,037).
Contributions totalling £3,297 (2022 - £2,823) were payable to the fund at the year end, and are included in creditors: amount falling due within one year.
11. Directors Advances, Credits and Guarantees
Included within other debtors is the following loan to the director:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Richard Mason - 42,370 - - 42,370
The above loan is interest free and repayable on demand.
12. Related Party Transactions
During the year, dividends of £40,000 (2022 - £2,000) were paid to the director.
Included in creditors: amounts falling due within one year, is a directors loan account balance of £nil (2022 - £587) owing to Mr R Mason.
The loan is interest free and repayable on demand.
13. Ultimate Controlling Party
The company is under the control of Mr R Mason & Mrs K Mason, who are interested in 100% of the company's issued share capital.
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