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dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 11203103 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 11203103 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 11203103 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 11203103 dpl-frs:Item6 2022-03-01 2023-02-28 11203103 dpl-frs:Item6 2022-02-28 11203103 dpl-frs:Item6 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 11203103 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 11203103 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 11203103 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 11203103 dpl-frs:Item7 2022-03-01 2023-02-28 11203103 dpl-frs:Item7 2022-02-28 11203103 dpl-frs:Item7 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 11203103 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 11203103 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 11203103 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 11203103 dpl-frs:Item8 2022-03-01 2023-02-28 11203103 dpl-frs:Item8 2022-02-28 11203103 dpl-frs:Item8 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 11203103 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 11203103 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 11203103 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 11203103 dpl-frs:Item9 2022-03-01 2023-02-28 11203103 dpl-frs:Item9 2022-02-28 11203103 dpl-frs:Item9 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 11203103 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 11203103 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 11203103 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 11203103 dpl-frs:Item10 2022-03-01 2023-02-28 11203103 dpl-frs:Item10 2022-02-28 11203103 dpl-frs:Item10 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 11203103 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 11203103 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 11203103 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 11203103 dpl-frs:Item11 2022-03-01 2023-02-28 11203103 dpl-frs:Item11 2022-02-28 11203103 dpl-frs:Item11 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 11203103 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 11203103 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 11203103 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 11203103 dpl-frs:Item12 2022-03-01 2023-02-28 11203103 dpl-frs:Item12 2022-02-28 11203103 dpl-frs:Item12 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 11203103 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 11203103 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 11203103 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 11203103 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 11203103 1 2022-03-01 2023-02-28 11203103 frs-countries:EnglandWales 2022-03-01 2023-02-28 11203103 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 11203103 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 11203103 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 11203103 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 11203103 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 11203103 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 11203103 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 11203103 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 11203103 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 11203103 2021-02-28 11203103 2022-02-28 11203103 2021-03-01 2022-02-28 11203103 frs-core:CurrentFinancialInstruments 2022-02-28 11203103 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 11203103 frs-core:Non-currentFinancialInstruments 2022-02-28 11203103 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 11203103 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 11203103 frs-core:CurrentFinancialInstruments 2022-02-28 11203103 frs-core:AfterOneYear 2021-03-01 2022-02-28 11203103 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 11203103 frs-core:BetweenOneFiveYears 2022-02-28 11203103 frs-core:ComputerEquipment 2022-02-28 11203103 frs-core:ComputerEquipment 2021-03-01 2022-02-28 11203103 frs-core:ComputerEquipment 2021-02-28 11203103 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 11203103 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 11203103 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 11203103 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 11203103 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 11203103 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 11203103 frs-core:FurnitureFittings 2022-02-28 11203103 frs-core:FurnitureFittings 2021-03-01 2022-02-28 11203103 frs-core:FurnitureFittings 2021-02-28 11203103 frs-core:NetGoodwill 2022-02-28 11203103 frs-core:NetGoodwill 2021-03-01 2022-02-28 11203103 frs-core:NetGoodwill 2021-02-28 11203103 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 11203103 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 11203103 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 11203103 frs-core:LandBuildings 2022-02-28 11203103 frs-core:LandBuildings 2021-03-01 2022-02-28 11203103 frs-core:LandBuildings 2021-02-28 11203103 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 11203103 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 11203103 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 11203103 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 11203103 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 11203103 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 11203103 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 11203103 frs-core:MoreThanFiveYears 2022-02-28 11203103 frs-core:MotorVehicles 2022-02-28 11203103 frs-core:MotorVehicles 2021-03-01 2022-02-28 11203103 frs-core:MotorVehicles 2021-02-28 11203103 frs-core:OtherResidualIntangibleAssets 2022-02-28 11203103 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 11203103 frs-core:OtherResidualIntangibleAssets 2021-02-28 11203103 frs-core:PlantMachinery 2022-02-28 11203103 frs-core:PlantMachinery 2021-03-01 2022-02-28 11203103 frs-core:PlantMachinery 2021-02-28 11203103 frs-core:Secured 2022-02-28 11203103 frs-core:Unsecured 2022-02-28 11203103 frs-core:WithinOneYear 2021-03-01 2022-02-28 11203103 frs-core:WithinOneYear 2022-02-28 11203103 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 11203103 frs-core:CapitalRedemptionReserve 2021-02-28 11203103 frs-core:CapitalRedemptionReserve 2022-02-28 11203103 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 11203103 frs-core:OtherReservesSubtotal 2021-02-28 11203103 frs-core:OtherReservesSubtotal 2022-02-28 11203103 frs-core:RevaluationReserve 2021-03-01 2022-02-28 11203103 frs-core:RevaluationReserve 2021-02-28 11203103 frs-core:RevaluationReserve 2022-02-28 11203103 frs-core:SharePremium 2021-03-01 2022-02-28 11203103 frs-core:SharePremium 2021-02-28 11203103 frs-core:SharePremium 2022-02-28 11203103 frs-core:ShareCapital 2021-03-01 2022-02-28 11203103 frs-core:ShareCapital 2021-02-28 11203103 frs-core:ShareCapital 2022-02-28 11203103 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 11203103 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 11203103 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 11203103 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 11203103 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 11203103 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 11203103 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 11203103 frs-countries:Europe 2021-03-01 2022-02-28 11203103 frs-countries:NorthAmerica 2021-03-01 2022-02-28 11203103 frs-countries:SouthAmerica 2021-03-01 2022-02-28 11203103 frs-countries:Asia 2021-03-01 2022-02-28 11203103 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 11203103 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 11203103 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 11203103 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11203103 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 11203103 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 11203103 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 11203103 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 11203103 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 11203103 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 11203103 frs-bus:OrdinaryShareClass1 2021-02-28 11203103 frs-bus:OrdinaryShareClass1 2022-02-28 11203103 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 11203103 frs-bus:OrdinaryShareClass2 2021-02-28 11203103 frs-bus:OrdinaryShareClass2 2022-02-28 11203103 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 11203103 frs-bus:OrdinaryShareClass3 2021-02-28 11203103 frs-bus:OrdinaryShareClass3 2022-02-28 11203103 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 11203103 frs-bus:OrdinaryShareClass4 2021-02-28 11203103 frs-bus:OrdinaryShareClass4 2022-02-28 11203103 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 11203103 frs-bus:OrdinaryShareClass5 2021-02-28 11203103 frs-bus:OrdinaryShareClass5 2022-02-28 11203103 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 11203103 frs-bus:PreferenceShareClass1 2021-02-28 11203103 frs-bus:PreferenceShareClass1 2022-02-28 11203103 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 11203103 frs-bus:PreferenceShareClass2 2021-02-28 11203103 frs-bus:PreferenceShareClass2 2022-02-28 11203103 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 11203103 frs-bus:PreferenceShareClass3 2021-02-28 11203103 frs-bus:PreferenceShareClass3 2022-02-28 11203103 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 11203103 frs-bus:PreferenceShareClass4 2021-02-28 11203103 frs-bus:PreferenceShareClass4 2022-02-28 11203103 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 11203103 frs-bus:PreferenceShareClass5 2021-02-28 11203103 frs-bus:PreferenceShareClass5 2022-02-28 11203103 1 2021-03-01 2022-02-28 11203103 1 2022-02-28 11203103 1 2021-03-01 2022-02-28 11203103 frs-core:LeasedAssets 2021-03-01 2022-02-28 11203103 frs-core:OwnedAssets 2021-03-01 2022-02-28 11203103 frs-core:CurrencyRisk 2021-03-01 2022-02-28 11203103 frs-core:MarketRisk 2021-03-01 2022-02-28 11203103 frs-core:InterestRateRisk 2021-03-01 2022-02-28 11203103 frs-core:DeferredTaxation 2021-03-01 2022-02-28 11203103 frs-core:DeferredTaxation 2021-02-28 11203103 frs-core:DeferredTaxation 2022-02-28 11203103 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 11203103 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 11203103 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 11203103 frs-core:ProvisionsDeferredTax 2022-02-28 11203103 frs-core:OtherDeferredTax 2022-02-28 11203103 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 11203103 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 11203103 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 11203103 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 11203103 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 11203103 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 11203103 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 11203103 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 11203103 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 11203103 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 11203103 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 11203103 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 11203103 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 11203103 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 11203103 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 11203103 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 11203103 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 11203103 frs-core:TaxCreditsDeferredTax 2022-02-28 11203103 frs-core:CostValuation 2021-02-28 11203103 frs-core:AdditionsToInvestments 2022-02-28 11203103 frs-core:DisposalsRepaymentsInvestments 2022-02-28 11203103 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 11203103 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 11203103 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 11203103 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 11203103 frs-core:CostValuation 2022-02-28 11203103 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 11203103 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 11203103 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 11203103 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 11203103 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 11203103 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 11203103 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 11203103 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 11203103 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 11203103 frs-core:ListedExchangeTraded 2022-02-28 11203103 frs-core:ListedExchangeTraded 2021-02-28 11203103 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 11203103 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 11203103 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 11203103 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 11203103 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 11203103 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 11203103 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 11203103 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 11203103 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 11203103 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11203103 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11203103 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 11203103
Shoc Furniture Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
19 Fountain Street
Leeds
LS27 9AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11203103
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,009 7,212
6,009 7,212
CURRENT ASSETS
Debtors 5 7,822 4,314
Cash at bank and in hand 32,591 25,030
40,413 29,344
Creditors: Amounts Falling Due Within One Year 6 (9,188 ) (7,704 )
NET CURRENT ASSETS (LIABILITIES) 31,225 21,640
TOTAL ASSETS LESS CURRENT LIABILITIES 37,234 28,852
Creditors: Amounts Falling Due After More Than One Year 7 (10,825 ) (13,964 )
NET ASSETS 26,409 14,888
CAPITAL AND RESERVES
Called up share capital 8 6 6
Profit and Loss Account 26,403 14,882
SHAREHOLDERS' FUNDS 26,409 14,888
Page 1
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 her 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
Ms Diane White
Director
15/08/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Shoc Furniture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11203103 . The registered office is George Barker & Co, 19 Fountain Street, Morley, Leeds, LS27 9AE.
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. 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 Reducing Balance
Motor Vehicles Reducing Balance
Computer Equipment Reducing Balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 3)
2 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 2,214 14,000 3,610 19,824
Additions - - 1,082 1,082
As at 28 February 2023 2,214 14,000 4,692 20,906
Depreciation
As at 1 March 2022 1,114 9,570 1,928 12,612
Provided during the period 244 1,108 933 2,285
As at 28 February 2023 1,358 10,678 2,861 14,897
Net Book Value
As at 28 February 2023 856 3,322 1,831 6,009
As at 1 March 2022 1,100 4,430 1,682 7,212
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,804 2,888
VAT 18 1,426
7,822 4,314
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,482 1,844
Corporation tax 3,547 -
Other taxes and social security - 1
Other creditors 800 -
Accruals and deferred income 600 600
Director's loan account 2,759 5,259
9,188 7,704
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 10,825 13,964
10,825 13,964
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 6 6
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