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frs-core:ListedExchangeTraded 2022-09-30 05924333 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05924333 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 05924333 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05924333 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05924333 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05924333 frs-core:UnlistedNon-exchangeTraded 2022-09-30 05924333 frs-core:UnlistedNon-exchangeTraded 2021-09-30 05924333 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 05924333 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05924333 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05924333 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05924333 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05924333 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05924333 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05924333 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 05924333 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 05924333 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05924333 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05924333 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frs-core:Non-currentFinancialInstruments 6 2022-09-30 05924333 7 2021-10-01 2022-09-30 05924333 frs-core:CurrentFinancialInstruments 7 2022-09-30 05924333 frs-core:Non-currentFinancialInstruments 7 2022-09-30 05924333 8 2021-10-01 2022-09-30 05924333 frs-core:CurrentFinancialInstruments 8 2022-09-30 05924333 frs-core:Non-currentFinancialInstruments 8 2022-09-30 05924333 9 2021-10-01 2022-09-30 05924333 frs-core:CurrentFinancialInstruments 9 2022-09-30 05924333 frs-core:Non-currentFinancialInstruments 9 2022-09-30 05924333 10 2021-10-01 2022-09-30 05924333 frs-core:CurrentFinancialInstruments 10 2022-09-30 05924333 frs-core:Non-currentFinancialInstruments 10 2022-09-30 05924333 11 2021-10-01 2022-09-30 05924333 frs-core:CurrentFinancialInstruments 11 2022-09-30 05924333 frs-core:Non-currentFinancialInstruments 11 2022-09-30 05924333 12 2021-10-01 2022-09-30 05924333 frs-core:CurrentFinancialInstruments 12 2022-09-30 05924333 frs-core:Non-currentFinancialInstruments 12 2022-09-30 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frs-core:CurrentFinancialInstruments 19 2022-09-30 05924333 frs-core:Non-currentFinancialInstruments 19 2022-09-30 05924333 20 2021-10-01 2022-09-30 05924333 frs-core:CurrentFinancialInstruments 20 2022-09-30 05924333 frs-core:Non-currentFinancialInstruments 20 2022-09-30 05924333 dpl-frs:Item1 2021-10-01 2022-09-30 05924333 dpl-frs:Item1 2021-09-30 05924333 dpl-frs:Item1 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 05924333 dpl-frs:Item2 2021-10-01 2022-09-30 05924333 dpl-frs:Item2 2021-09-30 05924333 dpl-frs:Item2 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 05924333 dpl-frs:Item3 2021-10-01 2022-09-30 05924333 dpl-frs:Item3 2021-09-30 05924333 dpl-frs:Item3 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 05924333 dpl-frs:Item4 2021-10-01 2022-09-30 05924333 dpl-frs:Item4 2021-09-30 05924333 dpl-frs:Item4 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 05924333 dpl-frs:Item5 2021-10-01 2022-09-30 05924333 dpl-frs:Item5 2021-09-30 05924333 dpl-frs:Item5 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 05924333 dpl-frs:Item6 2021-10-01 2022-09-30 05924333 dpl-frs:Item6 2021-09-30 05924333 dpl-frs:Item6 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 05924333 dpl-frs:Item7 2021-10-01 2022-09-30 05924333 dpl-frs:Item7 2021-09-30 05924333 dpl-frs:Item7 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 05924333 dpl-frs:Item8 2021-10-01 2022-09-30 05924333 dpl-frs:Item8 2021-09-30 05924333 dpl-frs:Item8 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 05924333 dpl-frs:Item9 2021-10-01 2022-09-30 05924333 dpl-frs:Item9 2021-09-30 05924333 dpl-frs:Item9 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 05924333 dpl-frs:Item10 2021-10-01 2022-09-30 05924333 dpl-frs:Item10 2021-09-30 05924333 dpl-frs:Item10 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 05924333 dpl-frs:Item11 2021-10-01 2022-09-30 05924333 dpl-frs:Item11 2021-09-30 05924333 dpl-frs:Item11 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 05924333 dpl-frs:Item12 2021-10-01 2022-09-30 05924333 dpl-frs:Item12 2021-09-30 05924333 dpl-frs:Item12 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 05924333 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 05924333 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 05924333 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 05924333 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 05924333 1 2021-10-01 2022-09-30 05924333 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 05924333
Papilion Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Digital Accounting Enterprises Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05924333
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 326,797 330,011
326,797 330,011
CURRENT ASSETS
Stocks 5 900 4,000
Debtors 6 6,207 5,059
Cash at bank and in hand 2,361 4,581
9,468 13,640
Creditors: Amounts Falling Due Within One Year 7 (63,734 ) (58,017 )
NET CURRENT ASSETS (LIABILITIES) (54,266 ) (44,377 )
TOTAL ASSETS LESS CURRENT LIABILITIES 272,531 285,634
Creditors: Amounts Falling Due After More Than One Year 8 (173,771 ) (171,024 )
NET ASSETS 98,760 114,610
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 98,759 114,609
SHAREHOLDERS' FUNDS 98,760 114,610
Page 1
Page 2
For the year ending 30 September 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.
On behalf of the board
Mr Farzin Ansari
Director
09/02/2024
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
Papilion Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05924333 . The registered office is 3 Browning Drive, Bicester, OX26 2XH.
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:
Freehold not depreciated
Plant & Machinery 4 years straight line
Motor Vehicles 4 years straight line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 8)
8 8
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2022 326,308 41,926 13,995 382,229
Additions - 170 - 170
As at 30 September 2023 326,308 42,096 13,995 382,399
Depreciation
As at 1 October 2022 - 40,318 11,900 52,218
Provided during the period - 1,289 2,095 3,384
As at 30 September 2023 - 41,607 13,995 55,602
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2023 326,308 489 - 326,797
As at 1 October 2022 326,308 1,608 2,095 330,011
5. Stocks
2023 2022
£ £
Stock 900 4,000
900 4,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,207 5,059
6,207 5,059
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 13,563 8,756
Bank loans and overdrafts 29,470 25,440
Other taxes and social security 3,009 8,445
VAT 9,833 6,555
Other creditors 7,859 8,821
63,734 58,017
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 117,818 131,006
Directors loan account 55,953 40,018
173,771 171,024
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
At the balance sheet date, the company owed £55,953 unsecured, interest free and repayable on demand.
Page 4