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dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 10400046 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 10400046 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 10400046 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 10400046 dpl-frs:Item6 2021-10-01 2022-09-30 10400046 dpl-frs:Item6 2021-09-30 10400046 dpl-frs:Item6 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 10400046 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 10400046 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 10400046 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 10400046 dpl-frs:Item7 2021-10-01 2022-09-30 10400046 dpl-frs:Item7 2021-09-30 10400046 dpl-frs:Item7 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 10400046 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 10400046 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 10400046 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 10400046 dpl-frs:Item8 2021-10-01 2022-09-30 10400046 dpl-frs:Item8 2021-09-30 10400046 dpl-frs:Item8 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 10400046 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10400046 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 10400046 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 10400046 dpl-frs:Item9 2021-10-01 2022-09-30 10400046 dpl-frs:Item9 2021-09-30 10400046 dpl-frs:Item9 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 10400046 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10400046 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 10400046 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 10400046 dpl-frs:Item10 2021-10-01 2022-09-30 10400046 dpl-frs:Item10 2021-09-30 10400046 dpl-frs:Item10 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 10400046 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10400046 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 10400046 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 10400046 dpl-frs:Item11 2021-10-01 2022-09-30 10400046 dpl-frs:Item11 2021-09-30 10400046 dpl-frs:Item11 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 10400046 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10400046 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 10400046 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 10400046 dpl-frs:Item12 2021-10-01 2022-09-30 10400046 dpl-frs:Item12 2021-09-30 10400046 dpl-frs:Item12 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 10400046 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 10400046 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 10400046 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 10400046 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 10400046 1 2021-10-01 2022-09-30 10400046 frs-countries:EnglandWales 2021-10-01 2022-09-30 10400046 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-09-30 10400046 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 10400046 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-09-30 10400046 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-09-30 10400046 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-10-01 2021-09-30 10400046 frs-core:AllSubsidiaries 2020-10-01 2021-09-30 10400046 frs-core:KeyManagementPersonnel 2020-10-01 2021-09-30 10400046 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-10-01 2021-09-30 10400046 frs-core:OtherRelatedParties 2020-10-01 2021-09-30 10400046 2020-09-30 10400046 2021-09-30 10400046 2020-10-01 2021-09-30 10400046 frs-core:CurrentFinancialInstruments 2021-09-30 10400046 frs-core:CurrentFinancialInstruments 2020-10-01 2021-09-30 10400046 frs-core:Non-currentFinancialInstruments 2021-09-30 10400046 frs-core:Non-currentFinancialInstruments 2020-10-01 2021-09-30 10400046 frs-core:CurrentFinancialInstruments 2020-10-01 2021-09-30 10400046 frs-core:CurrentFinancialInstruments 2021-09-30 10400046 frs-core:AfterOneYear 2020-10-01 2021-09-30 10400046 frs-core:BetweenOneFiveYears 2020-10-01 2021-09-30 10400046 frs-core:BetweenOneFiveYears 2021-09-30 10400046 frs-core:ComputerEquipment 2021-09-30 10400046 frs-core:ComputerEquipment 2020-10-01 2021-09-30 10400046 frs-core:ComputerEquipment 2020-09-30 10400046 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 10400046 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-01 2021-09-30 10400046 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-30 10400046 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 10400046 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-01 2021-09-30 10400046 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-30 10400046 frs-core:FurnitureFittings 2021-09-30 10400046 frs-core:FurnitureFittings 2020-10-01 2021-09-30 10400046 frs-core:FurnitureFittings 2020-09-30 10400046 frs-core:NetGoodwill 2021-09-30 10400046 frs-core:NetGoodwill 2020-10-01 2021-09-30 10400046 frs-core:NetGoodwill 2020-09-30 10400046 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 10400046 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-01 2021-09-30 10400046 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-30 10400046 frs-core:LandBuildings 2021-09-30 10400046 frs-core:LandBuildings 2020-10-01 2021-09-30 10400046 frs-core:LandBuildings 2020-09-30 10400046 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 10400046 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-01 2021-09-30 10400046 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-30 10400046 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 10400046 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-01 2021-09-30 10400046 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-30 10400046 frs-core:MoreThanFiveYears 2020-10-01 2021-09-30 10400046 frs-core:MoreThanFiveYears 2021-09-30 10400046 frs-core:MotorVehicles 2021-09-30 10400046 frs-core:MotorVehicles 2020-10-01 2021-09-30 10400046 frs-core:MotorVehicles 2020-09-30 10400046 frs-core:OtherResidualIntangibleAssets 2021-09-30 10400046 frs-core:OtherResidualIntangibleAssets 2020-10-01 2021-09-30 10400046 frs-core:OtherResidualIntangibleAssets 2020-09-30 10400046 frs-core:PlantMachinery 2021-09-30 10400046 frs-core:PlantMachinery 2020-10-01 2021-09-30 10400046 frs-core:PlantMachinery 2020-09-30 10400046 frs-core:Secured 2021-09-30 10400046 frs-core:Unsecured 2021-09-30 10400046 frs-core:WithinOneYear 2020-10-01 2021-09-30 10400046 frs-core:WithinOneYear 2021-09-30 10400046 frs-core:CapitalRedemptionReserve 2020-10-01 2021-09-30 10400046 frs-core:CapitalRedemptionReserve 2020-09-30 10400046 frs-core:CapitalRedemptionReserve 2021-09-30 10400046 frs-core:OtherReservesSubtotal 2020-10-01 2021-09-30 10400046 frs-core:OtherReservesSubtotal 2020-09-30 10400046 frs-core:OtherReservesSubtotal 2021-09-30 10400046 frs-core:RevaluationReserve 2020-10-01 2021-09-30 10400046 frs-core:RevaluationReserve 2020-09-30 10400046 frs-core:RevaluationReserve 2021-09-30 10400046 frs-core:SharePremium 2020-10-01 2021-09-30 10400046 frs-core:SharePremium 2020-09-30 10400046 frs-core:SharePremium 2021-09-30 10400046 frs-core:ShareCapital 2020-10-01 2021-09-30 10400046 frs-core:ShareCapital 2020-09-30 10400046 frs-core:ShareCapital 2021-09-30 10400046 frs-core:RetainedEarningsAccumulatedLosses 2020-10-01 2021-09-30 10400046 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-09-30 10400046 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 10400046 frs-core:RetainedEarningsAccumulatedLosses 2020-09-30 10400046 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 10400046 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-09-30 10400046 frs-countries:UnitedKingdom 2020-10-01 2021-09-30 10400046 frs-countries:Europe 2020-10-01 2021-09-30 10400046 frs-countries:NorthAmerica 2020-10-01 2021-09-30 10400046 frs-countries:SouthAmerica 2020-10-01 2021-09-30 10400046 frs-countries:Asia 2020-10-01 2021-09-30 10400046 frs-countries:RestWorldOutsideUK 2020-10-01 2021-09-30 10400046 frs-bus:HighestPaidDirector 2020-10-01 2021-09-30 10400046 frs-bus:PrivateLimitedCompanyLtd 2020-10-01 2021-09-30 10400046 frs-bus:CompanyLimitedByGuarantee 2020-10-01 2021-09-30 10400046 frs-bus:LimitedLiabilityPartnershipLLP 2020-10-01 2021-09-30 10400046 frs-bus:LimitedLiabilityPartnershipsSORP 2020-10-01 2021-09-30 10400046 frs-bus:FullAccounts 2020-10-01 2021-09-30 10400046 frs-bus:FilletedAccounts 2020-10-01 2021-09-30 10400046 frs-bus:AbridgedAccounts 2020-10-01 2021-09-30 10400046 frs-bus:FRS102 2020-10-01 2021-09-30 10400046 frs-bus:MediumEntities 2020-10-01 2021-09-30 10400046 frs-bus:SmallEntities 2020-10-01 2021-09-30 10400046 frs-bus:EntityHasNeverTraded 2020-10-01 2021-09-30 10400046 frs-bus:EntityNoLongerTradingButTradedInPast 2020-10-01 2021-09-30 10400046 frs-bus:Audited 2020-10-01 2021-09-30 10400046 frs-bus:AuditExempt-NoAccountantsReport 2020-10-01 2021-09-30 10400046 frs-bus:AuditExemptWithAccountantsReport 2020-10-01 2021-09-30 10400046 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-10-01 2021-09-30 10400046 frs-bus:LargeCompaniesRegimeForAccounts 2020-10-01 2021-09-30 10400046 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-10-01 2021-09-30 10400046 frs-bus:SmallCompaniesRegimeForAccounts 2020-10-01 2021-09-30 10400046 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-10-01 2021-09-30 10400046 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-10-01 2021-09-30 10400046 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-10-01 2021-09-30 10400046 frs-bus:OrdinaryShareClass1 2020-10-01 2021-09-30 10400046 frs-bus:OrdinaryShareClass1 2020-09-30 10400046 frs-bus:OrdinaryShareClass1 2021-09-30 10400046 frs-bus:OrdinaryShareClass2 2020-10-01 2021-09-30 10400046 frs-bus:OrdinaryShareClass2 2020-09-30 10400046 frs-bus:OrdinaryShareClass2 2021-09-30 10400046 frs-bus:OrdinaryShareClass3 2020-10-01 2021-09-30 10400046 frs-bus:OrdinaryShareClass3 2020-09-30 10400046 frs-bus:OrdinaryShareClass3 2021-09-30 10400046 frs-bus:OrdinaryShareClass4 2020-10-01 2021-09-30 10400046 frs-bus:OrdinaryShareClass4 2020-09-30 10400046 frs-bus:OrdinaryShareClass4 2021-09-30 10400046 frs-bus:OrdinaryShareClass5 2020-10-01 2021-09-30 10400046 frs-bus:OrdinaryShareClass5 2020-09-30 10400046 frs-bus:OrdinaryShareClass5 2021-09-30 10400046 frs-bus:PreferenceShareClass1 2020-10-01 2021-09-30 10400046 frs-bus:PreferenceShareClass1 2020-09-30 10400046 frs-bus:PreferenceShareClass1 2021-09-30 10400046 frs-bus:PreferenceShareClass2 2020-10-01 2021-09-30 10400046 frs-bus:PreferenceShareClass2 2020-09-30 10400046 frs-bus:PreferenceShareClass2 2021-09-30 10400046 frs-bus:PreferenceShareClass3 2020-10-01 2021-09-30 10400046 frs-bus:PreferenceShareClass3 2020-09-30 10400046 frs-bus:PreferenceShareClass3 2021-09-30 10400046 frs-bus:PreferenceShareClass4 2020-10-01 2021-09-30 10400046 frs-bus:PreferenceShareClass4 2020-09-30 10400046 frs-bus:PreferenceShareClass4 2021-09-30 10400046 frs-bus:PreferenceShareClass5 2020-10-01 2021-09-30 10400046 frs-bus:PreferenceShareClass5 2020-09-30 10400046 frs-bus:PreferenceShareClass5 2021-09-30 10400046 1 2020-10-01 2021-09-30 10400046 1 2021-09-30 10400046 1 2020-10-01 2021-09-30 10400046 frs-core:LeasedAssets 2020-10-01 2021-09-30 10400046 frs-core:OwnedAssets 2020-10-01 2021-09-30 10400046 frs-core:CurrencyRisk 2020-10-01 2021-09-30 10400046 frs-core:MarketRisk 2020-10-01 2021-09-30 10400046 frs-core:InterestRateRisk 2020-10-01 2021-09-30 10400046 frs-core:DeferredTaxation 2020-10-01 2021-09-30 10400046 frs-core:DeferredTaxation 2020-09-30 10400046 frs-core:DeferredTaxation 2021-09-30 10400046 frs-core:OtherProvisionsContingentLiabilities 2020-10-01 2021-09-30 10400046 frs-core:OtherProvisionsContingentLiabilities 2020-09-30 10400046 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 10400046 frs-core:ProvisionsDeferredTax 2021-09-30 10400046 frs-core:OtherDeferredTax 2021-09-30 10400046 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-09-30 10400046 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-09-30 10400046 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-09-30 10400046 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-01 2021-09-30 10400046 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-30 10400046 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 10400046 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-01 2021-09-30 10400046 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-30 10400046 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 10400046 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-01 2021-09-30 10400046 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-30 10400046 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 10400046 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-09-30 10400046 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-09-30 10400046 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-09-30 10400046 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-09-30 10400046 frs-core:Share-basedPaymentsDeferredTax 2021-09-30 10400046 frs-core:TaxCreditsDeferredTax 2021-09-30 10400046 frs-core:CostValuation 2020-09-30 10400046 frs-core:AdditionsToInvestments 2021-09-30 10400046 frs-core:DisposalsRepaymentsInvestments 2021-09-30 10400046 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-09-30 10400046 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-09-30 10400046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-09-30 10400046 frs-core:OtherIncreaseDecreaseInInvestments 2021-09-30 10400046 frs-core:CostValuation 2021-09-30 10400046 frs-core:ProvisionsForImpairmentInvestments 2020-09-30 10400046 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-09-30 10400046 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-09-30 10400046 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-09-30 10400046 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-09-30 10400046 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-09-30 10400046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-09-30 10400046 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-09-30 10400046 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 10400046 frs-core:ListedExchangeTraded 2021-09-30 10400046 frs-core:ListedExchangeTraded 2020-09-30 10400046 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-09-30 10400046 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-09-30 10400046 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-09-30 10400046 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-09-30 10400046 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-09-30 10400046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-09-30 10400046 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-09-30 10400046 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 10400046 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 10400046 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 10400046 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 10400046 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 10400046
Not Blowing Smoke Limited
Unaudited Financial Statements
For The Year Ended 30 September 2022
D S Burge & Co Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10400046
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 766 1,635
766 1,635
CURRENT ASSETS
Debtors 4 87,515 100,353
Cash at bank and in hand 779 (12,757 )
88,294 87,596
Creditors: Amounts Falling Due Within One Year 5 (100,080 ) (93,931 )
NET CURRENT ASSETS (LIABILITIES) (11,786 ) (6,335 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,020 ) (4,700 )
Creditors: Amounts Falling Due After More Than One Year 6 (71,823 ) (66,823 )
NET LIABILITIES (82,843 ) (71,523 )
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account (83,043 ) (71,723 )
SHAREHOLDERS' FUNDS (82,843) (71,523)
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For the year ending 30 September 2022 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.
On behalf of the board
Mr Antony Bentinck
Director
16/02/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Fixtures & Fittings 4 years
Computer Equipment 4 years
1.4. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2021: 3)
2 3
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3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2021 7,888 1,544 9,432
As at 30 September 2022 7,888 1,544 9,432
Depreciation
As at 1 October 2021 6,368 1,429 7,797
Provided during the period 754 115 869
As at 30 September 2022 7,122 1,544 8,666
Net Book Value
As at 30 September 2022 766 - 766
As at 1 October 2021 1,520 115 1,635
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 336 966
Other debtors 6,330 6,330
Director's loan account 74,971 93,057
81,637 100,353
Due after more than one year
Deferred tax current asset 5,878 -
5,878 -
87,515 100,353
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts 45,114 50,000
Corporation tax 33,601 30,244
Other taxes and social security 1,720 3,328
VAT 13,856 5,987
Net wages 1,443 -
Other creditors 4,346 4,372
100,080 93,931
6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 71,823 66,823
71,823 66,823
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7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 200 200
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2021 Amounts advanced Amounts repaid Amounts written off As at 30 September 2022
£ £ £ £ £
Mr Antony Bentinck 93,055 18,084 - - 74,970
The above loan is unsecured, interest free and repayable on demand.
9. General Information
Not Blowing Smoke Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10400046 . The registered office is 23 Chiltern Drive, Surbiton, Surrey, KT5 8LP.
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