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dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 11813051 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 11813051 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2023-04-30 11813051 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2023-04-30 11813051 dpl-frs:Item6 2022-05-01 2023-04-30 11813051 dpl-frs:Item6 2022-04-30 11813051 dpl-frs:Item6 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 11813051 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 11813051 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2023-04-30 11813051 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2023-04-30 11813051 dpl-frs:Item7 2022-05-01 2023-04-30 11813051 dpl-frs:Item7 2022-04-30 11813051 dpl-frs:Item7 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 11813051 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 11813051 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 11813051 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 11813051 dpl-frs:Item8 2022-05-01 2023-04-30 11813051 dpl-frs:Item8 2022-04-30 11813051 dpl-frs:Item8 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 11813051 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 11813051 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 11813051 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 11813051 dpl-frs:Item9 2022-05-01 2023-04-30 11813051 dpl-frs:Item9 2022-04-30 11813051 dpl-frs:Item9 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 11813051 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 11813051 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 11813051 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 11813051 dpl-frs:Item10 2022-05-01 2023-04-30 11813051 dpl-frs:Item10 2022-04-30 11813051 dpl-frs:Item10 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 11813051 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 11813051 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 11813051 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 11813051 dpl-frs:Item11 2022-05-01 2023-04-30 11813051 dpl-frs:Item11 2022-04-30 11813051 dpl-frs:Item11 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 11813051 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 11813051 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 11813051 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 11813051 dpl-frs:Item12 2022-05-01 2023-04-30 11813051 dpl-frs:Item12 2022-04-30 11813051 dpl-frs:Item12 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 11813051 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 11813051 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 11813051 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 11813051 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 11813051 1 2022-05-01 2023-04-30 11813051 frs-countries:EnglandWales 2022-05-01 2023-04-30 11813051 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-30 11813051 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 11813051 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 11813051 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 11813051 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 11813051 frs-core:AllSubsidiaries 2021-05-01 2022-04-30 11813051 frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 11813051 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-01 2022-04-30 11813051 frs-core:OtherRelatedParties 2021-05-01 2022-04-30 11813051 2021-04-30 11813051 2022-04-30 11813051 2021-05-01 2022-04-30 11813051 frs-core:CurrentFinancialInstruments 2022-04-30 11813051 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11813051 frs-core:Non-currentFinancialInstruments 2022-04-30 11813051 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 11813051 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11813051 frs-core:CurrentFinancialInstruments 2022-04-30 11813051 frs-core:AfterOneYear 2021-05-01 2022-04-30 11813051 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 11813051 frs-core:BetweenOneFiveYears 2022-04-30 11813051 frs-core:ComputerEquipment 2022-04-30 11813051 frs-core:ComputerEquipment 2021-05-01 2022-04-30 11813051 frs-core:ComputerEquipment 2021-04-30 11813051 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 11813051 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 11813051 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 11813051 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 11813051 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 11813051 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 11813051 frs-core:FurnitureFittings 2022-04-30 11813051 frs-core:FurnitureFittings 2021-05-01 2022-04-30 11813051 frs-core:FurnitureFittings 2021-04-30 11813051 frs-core:NetGoodwill 2022-04-30 11813051 frs-core:NetGoodwill 2021-05-01 2022-04-30 11813051 frs-core:NetGoodwill 2021-04-30 11813051 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 11813051 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 11813051 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 11813051 frs-core:LandBuildings 2022-04-30 11813051 frs-core:LandBuildings 2021-05-01 2022-04-30 11813051 frs-core:LandBuildings 2021-04-30 11813051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 11813051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 11813051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 11813051 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 11813051 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 11813051 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 11813051 frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 11813051 frs-core:MoreThanFiveYears 2022-04-30 11813051 frs-core:MotorVehicles 2022-04-30 11813051 frs-core:MotorVehicles 2021-05-01 2022-04-30 11813051 frs-core:MotorVehicles 2021-04-30 11813051 frs-core:OtherResidualIntangibleAssets 2022-04-30 11813051 frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 11813051 frs-core:OtherResidualIntangibleAssets 2021-04-30 11813051 frs-core:PlantMachinery 2022-04-30 11813051 frs-core:PlantMachinery 2021-05-01 2022-04-30 11813051 frs-core:PlantMachinery 2021-04-30 11813051 frs-core:Secured 2022-04-30 11813051 frs-core:Unsecured 2022-04-30 11813051 frs-core:WithinOneYear 2021-05-01 2022-04-30 11813051 frs-core:WithinOneYear 2022-04-30 11813051 frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 11813051 frs-core:CapitalRedemptionReserve 2021-04-30 11813051 frs-core:CapitalRedemptionReserve 2022-04-30 11813051 frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 11813051 frs-core:OtherReservesSubtotal 2021-04-30 11813051 frs-core:OtherReservesSubtotal 2022-04-30 11813051 frs-core:RevaluationReserve 2021-05-01 2022-04-30 11813051 frs-core:RevaluationReserve 2021-04-30 11813051 frs-core:RevaluationReserve 2022-04-30 11813051 frs-core:SharePremium 2021-05-01 2022-04-30 11813051 frs-core:SharePremium 2021-04-30 11813051 frs-core:SharePremium 2022-04-30 11813051 frs-core:ShareCapital 2021-05-01 2022-04-30 11813051 frs-core:ShareCapital 2021-04-30 11813051 frs-core:ShareCapital 2022-04-30 11813051 frs-core:RetainedEarningsAccumulatedLosses 2021-05-01 2022-04-30 11813051 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-04-30 11813051 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 11813051 frs-core:RetainedEarningsAccumulatedLosses 2021-04-30 11813051 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 11813051 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-30 11813051 frs-countries:UnitedKingdom 2021-05-01 2022-04-30 11813051 frs-countries:Europe 2021-05-01 2022-04-30 11813051 frs-countries:NorthAmerica 2021-05-01 2022-04-30 11813051 frs-countries:SouthAmerica 2021-05-01 2022-04-30 11813051 frs-countries:Asia 2021-05-01 2022-04-30 11813051 frs-countries:RestWorldOutsideUK 2021-05-01 2022-04-30 11813051 frs-bus:HighestPaidDirector 2021-05-01 2022-04-30 11813051 frs-bus:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 11813051 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11813051 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 11813051 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 11813051 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11813051 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11813051 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11813051 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 11813051 frs-bus:OrdinaryShareClass1 2021-04-30 11813051 frs-bus:OrdinaryShareClass1 2022-04-30 11813051 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 11813051 frs-bus:OrdinaryShareClass2 2021-04-30 11813051 frs-bus:OrdinaryShareClass2 2022-04-30 11813051 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 11813051 frs-bus:OrdinaryShareClass3 2021-04-30 11813051 frs-bus:OrdinaryShareClass3 2022-04-30 11813051 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 11813051 frs-bus:OrdinaryShareClass4 2021-04-30 11813051 frs-bus:OrdinaryShareClass4 2022-04-30 11813051 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 11813051 frs-bus:OrdinaryShareClass5 2021-04-30 11813051 frs-bus:OrdinaryShareClass5 2022-04-30 11813051 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 11813051 frs-bus:PreferenceShareClass1 2021-04-30 11813051 frs-bus:PreferenceShareClass1 2022-04-30 11813051 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 11813051 frs-bus:PreferenceShareClass2 2021-04-30 11813051 frs-bus:PreferenceShareClass2 2022-04-30 11813051 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 11813051 frs-bus:PreferenceShareClass3 2021-04-30 11813051 frs-bus:PreferenceShareClass3 2022-04-30 11813051 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 11813051 frs-bus:PreferenceShareClass4 2021-04-30 11813051 frs-bus:PreferenceShareClass4 2022-04-30 11813051 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 11813051 frs-bus:PreferenceShareClass5 2021-04-30 11813051 frs-bus:PreferenceShareClass5 2022-04-30 11813051 1 2021-05-01 2022-04-30 11813051 1 2022-04-30 11813051 1 2021-05-01 2022-04-30 11813051 frs-core:LeasedAssets 2021-05-01 2022-04-30 11813051 frs-core:OwnedAssets 2021-05-01 2022-04-30 11813051 frs-core:CurrencyRisk 2021-05-01 2022-04-30 11813051 frs-core:MarketRisk 2021-05-01 2022-04-30 11813051 frs-core:InterestRateRisk 2021-05-01 2022-04-30 11813051 frs-core:DeferredTaxation 2021-05-01 2022-04-30 11813051 frs-core:DeferredTaxation 2021-04-30 11813051 frs-core:DeferredTaxation 2022-04-30 11813051 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 11813051 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 11813051 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 11813051 frs-core:ProvisionsDeferredTax 2022-04-30 11813051 frs-core:OtherDeferredTax 2022-04-30 11813051 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 11813051 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 11813051 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 11813051 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 11813051 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 11813051 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 11813051 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 11813051 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 11813051 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 11813051 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 11813051 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 11813051 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 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11813051 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 11813051 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11813051 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 11813051 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 11813051 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 11813051 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11813051 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11813051 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 11813051 frs-core:ListedExchangeTraded 2022-04-30 11813051 frs-core:ListedExchangeTraded 2021-04-30 11813051 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 11813051 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 11813051 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-30 11813051 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 11813051 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-30 11813051 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 11813051 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 11813051 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 11813051 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-30 11813051 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 11813051 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 11813051 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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2022-04-30 11813051 dpl-frs:Item12 2021-05-01 2022-04-30 11813051 dpl-frs:Item12 2021-04-30 11813051 dpl-frs:Item12 2022-04-30 11813051 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 11813051 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 11813051 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 11813051 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 11813051 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 11813051 1 2021-05-01 2022-04-30 11813051 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 11813051
Rory van Millingen Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Director R D van Millingen
Company Number 11813051
Registered Office 2nd Floor, Butler House
177-178 Tottenham Court Road
London
W1T 7AF
Accountants Jones & Partners Limited
2nd Floor, Butler House
177-178 Tottenham Court Road
London
W1T 7AF
Page 1
Page 2
Balance Sheet
Registered number: 11813051
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,659 8,892
6,659 8,892
CURRENT ASSETS
Debtors 5 345,856 216,383
Cash at bank and in hand 109,060 23,239
454,916 239,622
Creditors: Amounts Falling Due Within One Year 6 (99,683 ) (46,264 )
NET CURRENT ASSETS (LIABILITIES) 355,233 193,358
TOTAL ASSETS LESS CURRENT LIABILITIES 361,892 202,250
NET ASSETS 361,892 202,250
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 361,882 202,240
SHAREHOLDERS' FUNDS 361,892 202,250
For the year ending 30 April 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 Profit and Loss Account.
The financial statements were approved by the board of directors on 31 January 2024 and were signed on its behalf by:
R D van Millingen
Director
31 January 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Rory van Millingen Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11813051 . The registered office is 2nd Floor, Butler House, 177-178 Tottenham Court Road, London, W1T 7AF.
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. Going Concern Disclosure
Based on assessment of the company's financial position, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis for the foreseeable future in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
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.
2.6. Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2022 525 13,894 14,419
Additions 689 1,941 2,630
As at 30 April 2023 1,214 15,835 17,049
Depreciation
As at 1 May 2022 131 5,396 5,527
Provided during the period 292 4,571 4,863
As at 30 April 2023 423 9,967 10,390
Net Book Value
As at 30 April 2023 791 5,868 6,659
As at 1 May 2022 394 8,498 8,892
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 200,696 112,761
Other debtors 145,160 103,622
345,856 216,383
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 15,945 4,925
Other creditors 877 799
Taxation and social security 82,861 40,540
99,683 46,264
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
8. Directors Advances, Credits and Guarantees
The following advances and credits to a director subsisted during the years ended 30 April 2022 and 30 April 2021:
As at 1 May 2022 Amounts advanced Amounts repaid Amounts written off As at 30 April 2023
£ £ £ £ £
Mr Rory van Millingen (797 ) 188,963 (188,984 ) - (777 )
At the year end, the company owed the director £797. This loan is interest free and was repaid within months of the year end. (2021: £100,124)
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