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04079823 frs-core:DisposalsRepaymentsInvestments 2022-02-28 04079823 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 04079823 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 04079823 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 04079823 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 04079823 frs-core:CostValuation 2022-02-28 04079823 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 04079823 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 04079823 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 04079823 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 04079823 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 04079823 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 04079823 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 04079823 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 04079823 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 04079823 frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:ListedExchangeTraded 2021-02-28 04079823 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 04079823 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 04079823 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 04079823 frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:UnlistedNon-exchangeTraded 2021-02-28 04079823 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 04079823 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 04079823 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 04079823 dpl-frs:CostSales 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales 2021-02-28 04079823 dpl-frs:CostSales 2022-02-28 04079823 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 04079823 frs-bus:Director1 2021-03-01 2022-02-28 04079823 frs-bus:Director1 2021-02-28 04079823 frs-bus:Director1 2022-02-28 04079823 frs-bus:Director2 2021-03-01 2022-02-28 04079823 frs-bus:Director2 2021-02-28 04079823 frs-bus:Director2 2022-02-28 04079823 frs-bus:Director3 2021-03-01 2022-02-28 04079823 frs-bus:Director3 2021-02-28 04079823 frs-bus:Director3 2022-02-28 04079823 frs-bus:CompanySecretary1 2021-03-01 2022-02-28 04079823 1 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 1 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 1 2022-02-28 04079823 2 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 2 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 2 2022-02-28 04079823 3 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 3 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 3 2022-02-28 04079823 4 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 4 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 4 2022-02-28 04079823 5 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 5 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 5 2022-02-28 04079823 6 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 6 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 6 2022-02-28 04079823 7 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 7 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 7 2022-02-28 04079823 8 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 8 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 8 2022-02-28 04079823 9 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 9 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 9 2022-02-28 04079823 10 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 10 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 10 2022-02-28 04079823 11 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 11 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 11 2022-02-28 04079823 12 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 12 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 12 2022-02-28 04079823 13 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 13 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 13 2022-02-28 04079823 14 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 14 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 14 2022-02-28 04079823 15 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 15 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 15 2022-02-28 04079823 16 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 16 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 16 2022-02-28 04079823 17 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 17 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 17 2022-02-28 04079823 18 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 18 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 18 2022-02-28 04079823 19 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 19 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 19 2022-02-28 04079823 20 2021-03-01 2022-02-28 04079823 frs-core:CurrentFinancialInstruments 20 2022-02-28 04079823 frs-core:Non-currentFinancialInstruments 20 2022-02-28 04079823 dpl-frs:Item1 2021-03-01 2022-02-28 04079823 dpl-frs:Item1 2021-02-28 04079823 dpl-frs:Item1 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 04079823 dpl-frs:Item2 2021-03-01 2022-02-28 04079823 dpl-frs:Item2 2021-02-28 04079823 dpl-frs:Item2 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 04079823 dpl-frs:Item3 2021-03-01 2022-02-28 04079823 dpl-frs:Item3 2021-02-28 04079823 dpl-frs:Item3 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 04079823 dpl-frs:Item4 2021-03-01 2022-02-28 04079823 dpl-frs:Item4 2021-02-28 04079823 dpl-frs:Item4 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 04079823 dpl-frs:Item5 2021-03-01 2022-02-28 04079823 dpl-frs:Item5 2021-02-28 04079823 dpl-frs:Item5 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 04079823 dpl-frs:Item6 2021-03-01 2022-02-28 04079823 dpl-frs:Item6 2021-02-28 04079823 dpl-frs:Item6 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 04079823 dpl-frs:Item7 2021-03-01 2022-02-28 04079823 dpl-frs:Item7 2021-02-28 04079823 dpl-frs:Item7 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 04079823 dpl-frs:Item8 2021-03-01 2022-02-28 04079823 dpl-frs:Item8 2021-02-28 04079823 dpl-frs:Item8 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 04079823 dpl-frs:Item9 2021-03-01 2022-02-28 04079823 dpl-frs:Item9 2021-02-28 04079823 dpl-frs:Item9 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 04079823 dpl-frs:Item10 2021-03-01 2022-02-28 04079823 dpl-frs:Item10 2021-02-28 04079823 dpl-frs:Item10 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 04079823 dpl-frs:Item11 2021-03-01 2022-02-28 04079823 dpl-frs:Item11 2021-02-28 04079823 dpl-frs:Item11 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 04079823 dpl-frs:Item12 2021-03-01 2022-02-28 04079823 dpl-frs:Item12 2021-02-28 04079823 dpl-frs:Item12 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 04079823 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 04079823 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 04079823 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 04079823 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 04079823 1 2021-03-01 2022-02-28 04079823 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 04079823
Addison & Lans Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Phillips Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04079823
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,412 16,905
28,412 16,905
CURRENT ASSETS
Stocks 5 22,450 13,965
Debtors 6 62,117 60,445
Cash at bank and in hand 15,327 73,341
99,894 147,751
Creditors: Amounts Falling Due Within One Year 7 (52,747 ) (73,798 )
NET CURRENT ASSETS (LIABILITIES) 47,147 73,953
TOTAL ASSETS LESS CURRENT LIABILITIES 75,559 90,858
Creditors: Amounts Falling Due After More Than One Year 8 (27,237 ) (38,241 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,398 ) (3,212 )
NET ASSETS 42,924 49,405
CAPITAL AND RESERVES
Called up share capital 9 170 170
Capital redemption reserve 1 1
Profit and Loss Account 42,753 49,234
SHAREHOLDERS' FUNDS 42,924 49,405
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 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
Mr Garry Addison
Director
29/11/2023
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
Addison & Lans Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04079823 . The registered office is 4 Pearson Road, Central Park, Telford, Shropshire, TF2 9TX.
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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on cost
Computer Equipment 33% on cost
2.4. 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.
Page 3
Page 4
2.5. 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: 7 (2022: 7)
7 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2022 4,537 38,087 3,481 5,298 51,403
Additions - 18,250 664 316 19,230
Disposals - (11,365 ) - - (11,365 )
As at 28 February 2023 4,537 44,972 4,145 5,614 59,268
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 March 2022 4,504 21,533 3,481 4,980 34,498
Provided during the period 8 4,617 74 378 5,077
Disposals - (8,719 ) - - (8,719 )
As at 28 February 2023 4,512 17,431 3,555 5,358 30,856
Net Book Value
As at 28 February 2023 25 27,541 590 256 28,412
As at 1 March 2022 33 16,554 - 318 16,905
5. Stocks
2023 2022
£ £
Materials 22,450 13,965
22,450 13,965
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 57,991 55,501
Prepayments and accrued income 4,126 4,944
62,117 60,445
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 19,026 21,677
Bank loans and overdrafts 10,000 10,000
Corporation tax 12,888 16,634
Other taxes and social security 8,233 22,987
Accruals and deferred income 2,600 2,500
52,747 73,798
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 27,237 38,241
27,237 38,241
Page 5
Page 6
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 170 170
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 71,040 90,060
71,040 90,060
Page 6