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NI607002 dpl-frs:Item7 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 NI607002 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 NI607002 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 NI607002 dpl-frs:Item8 2022-04-01 2023-03-31 NI607002 dpl-frs:Item8 2022-03-31 NI607002 dpl-frs:Item8 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 NI607002 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 NI607002 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 NI607002 dpl-frs:Item9 2022-04-01 2023-03-31 NI607002 dpl-frs:Item9 2022-03-31 NI607002 dpl-frs:Item9 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 NI607002 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 NI607002 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 NI607002 dpl-frs:Item10 2022-04-01 2023-03-31 NI607002 dpl-frs:Item10 2022-03-31 NI607002 dpl-frs:Item10 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 NI607002 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 NI607002 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 NI607002 dpl-frs:Item11 2022-04-01 2023-03-31 NI607002 dpl-frs:Item11 2022-03-31 NI607002 dpl-frs:Item11 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 NI607002 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 NI607002 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 NI607002 dpl-frs:Item12 2022-04-01 2023-03-31 NI607002 dpl-frs:Item12 2022-03-31 NI607002 dpl-frs:Item12 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 NI607002 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 NI607002 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 NI607002 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 NI607002 1 2022-04-01 2023-03-31 NI607002 frs-countries:NorthernIreland 2022-04-01 2023-03-31 NI607002 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 NI607002 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 NI607002 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 NI607002 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 NI607002 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 NI607002 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 NI607002 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 NI607002 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 NI607002 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 NI607002 2021-03-31 NI607002 2022-03-31 NI607002 2021-04-01 2022-03-31 NI607002 frs-core:CurrentFinancialInstruments 2022-03-31 NI607002 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 NI607002 frs-core:Non-currentFinancialInstruments 2022-03-31 NI607002 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 NI607002 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 NI607002 frs-core:CurrentFinancialInstruments 2022-03-31 NI607002 frs-core:AfterOneYear 2021-04-01 2022-03-31 NI607002 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 NI607002 frs-core:BetweenOneFiveYears 2022-03-31 NI607002 frs-core:ComputerEquipment 2022-03-31 NI607002 frs-core:ComputerEquipment 2021-04-01 2022-03-31 NI607002 frs-core:ComputerEquipment 2021-03-31 NI607002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 NI607002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 NI607002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 NI607002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 NI607002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 NI607002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 NI607002 frs-core:FurnitureFittings 2022-03-31 NI607002 frs-core:FurnitureFittings 2021-04-01 2022-03-31 NI607002 frs-core:FurnitureFittings 2021-03-31 NI607002 frs-core:NetGoodwill 2022-03-31 NI607002 frs-core:NetGoodwill 2021-04-01 2022-03-31 NI607002 frs-core:NetGoodwill 2021-03-31 NI607002 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 NI607002 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 NI607002 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 NI607002 frs-core:LandBuildings 2022-03-31 NI607002 frs-core:LandBuildings 2021-04-01 2022-03-31 NI607002 frs-core:LandBuildings 2021-03-31 NI607002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 NI607002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 NI607002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 NI607002 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 NI607002 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 NI607002 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 NI607002 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 NI607002 frs-core:MoreThanFiveYears 2022-03-31 NI607002 frs-core:MotorVehicles 2022-03-31 NI607002 frs-core:MotorVehicles 2021-04-01 2022-03-31 NI607002 frs-core:MotorVehicles 2021-03-31 NI607002 frs-core:OtherResidualIntangibleAssets 2022-03-31 NI607002 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 NI607002 frs-core:OtherResidualIntangibleAssets 2021-03-31 NI607002 frs-core:PlantMachinery 2022-03-31 NI607002 frs-core:PlantMachinery 2021-04-01 2022-03-31 NI607002 frs-core:PlantMachinery 2021-03-31 NI607002 frs-core:Secured 2022-03-31 NI607002 frs-core:Unsecured 2022-03-31 NI607002 frs-core:WithinOneYear 2021-04-01 2022-03-31 NI607002 frs-core:WithinOneYear 2022-03-31 NI607002 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 NI607002 frs-core:CapitalRedemptionReserve 2021-03-31 NI607002 frs-core:CapitalRedemptionReserve 2022-03-31 NI607002 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 NI607002 frs-core:OtherReservesSubtotal 2021-03-31 NI607002 frs-core:OtherReservesSubtotal 2022-03-31 NI607002 frs-core:RevaluationReserve 2021-04-01 2022-03-31 NI607002 frs-core:RevaluationReserve 2021-03-31 NI607002 frs-core:RevaluationReserve 2022-03-31 NI607002 frs-core:SharePremium 2021-04-01 2022-03-31 NI607002 frs-core:SharePremium 2021-03-31 NI607002 frs-core:SharePremium 2022-03-31 NI607002 frs-core:ShareCapital 2021-04-01 2022-03-31 NI607002 frs-core:ShareCapital 2021-03-31 NI607002 frs-core:ShareCapital 2022-03-31 NI607002 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 NI607002 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 NI607002 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 NI607002 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 NI607002 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 NI607002 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 NI607002 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 NI607002 frs-countries:Europe 2021-04-01 2022-03-31 NI607002 frs-countries:NorthAmerica 2021-04-01 2022-03-31 NI607002 frs-countries:SouthAmerica 2021-04-01 2022-03-31 NI607002 frs-countries:Asia 2021-04-01 2022-03-31 NI607002 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 NI607002 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 NI607002 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 NI607002 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 NI607002 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 NI607002 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 NI607002 frs-bus:FullAccounts 2021-04-01 2022-03-31 NI607002 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 NI607002 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 NI607002 frs-bus:FRS102 2021-04-01 2022-03-31 NI607002 frs-bus:MediumEntities 2021-04-01 2022-03-31 NI607002 frs-bus:SmallEntities 2021-04-01 2022-03-31 NI607002 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 NI607002 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 NI607002 frs-bus:Audited 2021-04-01 2022-03-31 NI607002 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 NI607002 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 NI607002 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI607002 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI607002 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI607002 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI607002 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 NI607002 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 NI607002 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 NI607002 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 NI607002 frs-bus:OrdinaryShareClass1 2021-03-31 NI607002 frs-bus:OrdinaryShareClass1 2022-03-31 NI607002 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 NI607002 frs-bus:OrdinaryShareClass2 2021-03-31 NI607002 frs-bus:OrdinaryShareClass2 2022-03-31 NI607002 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 NI607002 frs-bus:OrdinaryShareClass3 2021-03-31 NI607002 frs-bus:OrdinaryShareClass3 2022-03-31 NI607002 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 NI607002 frs-bus:OrdinaryShareClass4 2021-03-31 NI607002 frs-bus:OrdinaryShareClass4 2022-03-31 NI607002 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 NI607002 frs-bus:OrdinaryShareClass5 2021-03-31 NI607002 frs-bus:OrdinaryShareClass5 2022-03-31 NI607002 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 NI607002 frs-bus:PreferenceShareClass1 2021-03-31 NI607002 frs-bus:PreferenceShareClass1 2022-03-31 NI607002 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 NI607002 frs-bus:PreferenceShareClass2 2021-03-31 NI607002 frs-bus:PreferenceShareClass2 2022-03-31 NI607002 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 NI607002 frs-bus:PreferenceShareClass3 2021-03-31 NI607002 frs-bus:PreferenceShareClass3 2022-03-31 NI607002 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 NI607002 frs-bus:PreferenceShareClass4 2021-03-31 NI607002 frs-bus:PreferenceShareClass4 2022-03-31 NI607002 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 NI607002 frs-bus:PreferenceShareClass5 2021-03-31 NI607002 frs-bus:PreferenceShareClass5 2022-03-31 NI607002 1 2021-04-01 2022-03-31 NI607002 1 2022-03-31 NI607002 1 2021-04-01 2022-03-31 NI607002 frs-core:LeasedAssets 2021-04-01 2022-03-31 NI607002 frs-core:OwnedAssets 2021-04-01 2022-03-31 NI607002 frs-core:CurrencyRisk 2021-04-01 2022-03-31 NI607002 frs-core:MarketRisk 2021-04-01 2022-03-31 NI607002 frs-core:InterestRateRisk 2021-04-01 2022-03-31 NI607002 frs-core:DeferredTaxation 2021-04-01 2022-03-31 NI607002 frs-core:DeferredTaxation 2021-03-31 NI607002 frs-core:DeferredTaxation 2022-03-31 NI607002 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 NI607002 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 NI607002 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 NI607002 frs-core:ProvisionsDeferredTax 2022-03-31 NI607002 frs-core:OtherDeferredTax 2022-03-31 NI607002 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 NI607002 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 NI607002 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 NI607002 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 NI607002 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 NI607002 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 NI607002 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 NI607002 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 NI607002 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 NI607002 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 NI607002 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 NI607002 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 NI607002 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 NI607002 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 NI607002 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 NI607002 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 NI607002 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 NI607002 frs-core:TaxCreditsDeferredTax 2022-03-31 NI607002 frs-core:CostValuation 2021-03-31 NI607002 frs-core:AdditionsToInvestments 2022-03-31 NI607002 frs-core:DisposalsRepaymentsInvestments 2022-03-31 NI607002 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 NI607002 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 NI607002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 NI607002 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 NI607002 frs-core:CostValuation 2022-03-31 NI607002 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 NI607002 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 NI607002 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 NI607002 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 NI607002 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 NI607002 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 NI607002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 NI607002 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 NI607002 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 NI607002 frs-core:ListedExchangeTraded 2022-03-31 NI607002 frs-core:ListedExchangeTraded 2021-03-31 NI607002 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 NI607002 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 NI607002 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 NI607002 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI607002 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI607002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI607002 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI607002 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 NI607002 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 NI607002 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Registered number: NI607002
Iveagh Veterinary Services Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
DNTCA Ltd
Chartered Accountants
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: NI607002
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 200,000 225,000
Tangible Assets 5 127,472 75,905
327,472 300,905
CURRENT ASSETS
Stocks 55,000 55,000
Debtors 173,715 178,804
Cash at bank and in hand 549,911 586,495
778,626 820,299
Creditors: Amounts Falling Due Within One Year (206,660 ) (181,067 )
NET CURRENT ASSETS (LIABILITIES) 571,966 639,232
TOTAL ASSETS LESS CURRENT LIABILITIES 899,438 940,137
NET ASSETS 899,438 940,137
CAPITAL AND RESERVES
Called up share capital 6 202 200
Profit and Loss Account 899,236 939,937
SHAREHOLDERS' FUNDS 899,438 940,137
Page 1
Page 2
For the year ending 31 March 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Marcus White
Director
Mr Richard Huey
Director
10 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Iveagh Veterinary Services Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI607002 . The registered office is C/O DNT Chartered Accountants, Ormeau House, 91-97 Ormeau Road, Belfast, Co. Antrim, BT7 1SH.
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 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.
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 profit and loss account over its estimated economic life of 20 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are development cost. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.5. 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:
Freehold No depreciation
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
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2.6. 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.
2.7. Taxation
Corporation 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2022: 16)
18 16
4. Intangible Assets
Total
£
Cost
As at 1 April 2022 520,000
As at 31 March 2023 520,000
Amortisation
As at 1 April 2022 295,000
Provided during the period 25,000
As at 31 March 2023 320,000
...CONTINUED
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Net Book Value
As at 31 March 2023 200,000
As at 1 April 2022 225,000
5. Tangible Assets
Total
£
Cost
As at 1 April 2022 175,914
Additions 68,375
Disposals (6,450 )
As at 31 March 2023 237,839
Depreciation
As at 1 April 2022 100,009
Provided during the period 16,116
Disposals (5,758 )
As at 31 March 2023 110,367
Net Book Value
As at 31 March 2023 127,472
As at 1 April 2022 75,905
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 202 200
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