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Registered number: 4289557
FULL CONTROL NETWORKS DISTRIBUTION LIMITED
Financial Statements
For The Year Ended 28 February 2023
Culverhouse & Company
94 Dornden Drive
Langton Green
Tunbridge Wells
Kent
TN3 0AJ
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 4289557
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 150,178 156,441
150,178 156,441
CURRENT ASSETS
Stocks 5 61,549 56,386
Debtors 6 176,238 434,162
Cash at bank and in hand 336,185 391,216
573,972 881,764
Creditors: Amounts Falling Due Within One Year 7 (150,828 ) (430,873 )
NET CURRENT ASSETS (LIABILITIES) 423,144 450,891
TOTAL ASSETS LESS CURRENT LIABILITIES 573,322 607,332
NET ASSETS 573,322 607,332
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 573,222 607,232
SHAREHOLDERS' FUNDS 573,322 607,332
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 Timothy Morris
Director
24/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
FULL CONTROL NETWORKS DISTRIBUTION LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 4289557 . The registered office is Horizon House, Tutin Road, Northallerton, North Yorkshire, DL7 9UJ.
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 stated at cost less depreciation. 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 25% Reducing balance
Office Equipment 25% Reducing balance
Computer Equipment 25% Reducing balance
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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
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Page 4
4. Tangible Assets
Land & Property
Freehold Office Equipment Total
£ £ £
Cost
As at 1 March 2022 125,000 139,933 264,933
Additions - 2,130 2,130
As at 28 February 2023 125,000 142,063 267,063
Depreciation
As at 1 March 2022 - 108,492 108,492
Provided during the period - 8,393 8,393
As at 28 February 2023 - 116,885 116,885
Net Book Value
As at 28 February 2023 125,000 25,178 150,178
As at 1 March 2022 125,000 31,441 156,441
5. Stocks
2023 2022
£ £
Finished goods 61,549 56,386
61,549 56,386
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 176,238 432,266
Other debtors - 1,896
176,238 434,162
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 90,985 314,629
Corporation tax 26,729 51,865
Other taxes and social security 8,265 8,341
VAT 24,849 56,038
150,828 430,873
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
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Page 5
9. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 140,000 130,000
140,000 130,000
Page 5