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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06861680 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06861680 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06861680 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06861680 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 06861680 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06861680 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06861680 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06861680 frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:UnlistedNon-exchangeTraded 2021-06-30 06861680 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 06861680 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 06861680 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06861680 dpl-frs:CostSales 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales 2021-06-30 06861680 dpl-frs:CostSales 2022-06-30 06861680 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 06861680 frs-bus:Director1 2021-07-01 2022-06-30 06861680 frs-bus:Director1 2021-06-30 06861680 frs-bus:Director1 2022-06-30 06861680 frs-bus:Director2 2021-07-01 2022-06-30 06861680 frs-bus:Director2 2021-06-30 06861680 frs-bus:Director2 2022-06-30 06861680 frs-bus:CompanySecretary1 2021-07-01 2022-06-30 06861680 1 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 1 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 1 2022-06-30 06861680 2 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 2 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 2 2022-06-30 06861680 3 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 3 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 3 2022-06-30 06861680 4 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 4 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 4 2022-06-30 06861680 5 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 5 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 5 2022-06-30 06861680 6 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 6 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 6 2022-06-30 06861680 7 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 7 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 7 2022-06-30 06861680 8 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 8 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 8 2022-06-30 06861680 9 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 9 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 9 2022-06-30 06861680 10 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 10 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 10 2022-06-30 06861680 11 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 11 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 11 2022-06-30 06861680 12 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 12 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 12 2022-06-30 06861680 13 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 13 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 13 2022-06-30 06861680 14 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 14 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 14 2022-06-30 06861680 15 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 15 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 15 2022-06-30 06861680 16 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 16 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 16 2022-06-30 06861680 17 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 17 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 17 2022-06-30 06861680 18 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 18 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 18 2022-06-30 06861680 19 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 19 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 19 2022-06-30 06861680 20 2021-07-01 2022-06-30 06861680 frs-core:CurrentFinancialInstruments 20 2022-06-30 06861680 frs-core:Non-currentFinancialInstruments 20 2022-06-30 06861680 dpl-frs:Item1 2021-07-01 2022-06-30 06861680 dpl-frs:Item1 2021-06-30 06861680 dpl-frs:Item1 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 06861680 dpl-frs:Item2 2021-07-01 2022-06-30 06861680 dpl-frs:Item2 2021-06-30 06861680 dpl-frs:Item2 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 06861680 dpl-frs:Item3 2021-07-01 2022-06-30 06861680 dpl-frs:Item3 2021-06-30 06861680 dpl-frs:Item3 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 06861680 dpl-frs:Item4 2021-07-01 2022-06-30 06861680 dpl-frs:Item4 2021-06-30 06861680 dpl-frs:Item4 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 06861680 dpl-frs:Item5 2021-07-01 2022-06-30 06861680 dpl-frs:Item5 2021-06-30 06861680 dpl-frs:Item5 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 06861680 dpl-frs:Item6 2021-07-01 2022-06-30 06861680 dpl-frs:Item6 2021-06-30 06861680 dpl-frs:Item6 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 06861680 dpl-frs:Item7 2021-07-01 2022-06-30 06861680 dpl-frs:Item7 2021-06-30 06861680 dpl-frs:Item7 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 06861680 dpl-frs:Item8 2021-07-01 2022-06-30 06861680 dpl-frs:Item8 2021-06-30 06861680 dpl-frs:Item8 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 06861680 dpl-frs:Item9 2021-07-01 2022-06-30 06861680 dpl-frs:Item9 2021-06-30 06861680 dpl-frs:Item9 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 06861680 dpl-frs:Item10 2021-07-01 2022-06-30 06861680 dpl-frs:Item10 2021-06-30 06861680 dpl-frs:Item10 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 06861680 dpl-frs:Item11 2021-07-01 2022-06-30 06861680 dpl-frs:Item11 2021-06-30 06861680 dpl-frs:Item11 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 06861680 dpl-frs:Item12 2021-07-01 2022-06-30 06861680 dpl-frs:Item12 2021-06-30 06861680 dpl-frs:Item12 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 06861680 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 06861680 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 06861680 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 06861680 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 06861680 1 2021-07-01 2022-06-30 06861680 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 06861680
Cockerham Commercials & Recovery Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06861680
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 203,748 216,951
203,748 216,951
CURRENT ASSETS
Stocks 13,572 13,572
Debtors 5 197,544 183,225
Cash at bank and in hand 200,114 134,847
411,230 331,644
Creditors: Amounts Falling Due Within One Year 6 (174,719 ) (178,624 )
NET CURRENT ASSETS (LIABILITIES) 236,511 153,020
TOTAL ASSETS LESS CURRENT LIABILITIES 440,259 369,971
Creditors: Amounts Falling Due After More Than One Year 7 - (1,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (49,409 ) (41,221 )
NET ASSETS 390,850 326,917
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 390,750 326,817
SHAREHOLDERS' FUNDS 390,850 326,917
Page 1
Page 2
For the year ending 30 June 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 Thomas Cockerham
Director
29 January 2024
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
Cockerham Commercials & Recovery Services Limited Registered number 06861680 is a limited by shares company incorporated in England & Wales. The Registered Office is 138 High Street, Crediton, Devon, EX17 3DX.
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
2.6. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
2.7. 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 year 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 asset reflects 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.10. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.11. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 127,484 468,881 1,877 598,242
Additions 2,879 39,017 209 42,105
Disposals (727 ) (52,500 ) (337 ) (53,564 )
As at 30 June 2023 129,636 455,398 1,749 586,783
Depreciation
As at 1 July 2022 76,542 303,390 1,359 381,291
Provided during the period 10,705 39,239 396 50,340
Disposals (429 ) (47,830 ) (337 ) (48,596 )
As at 30 June 2023 86,818 294,799 1,418 383,035
Net Book Value
As at 30 June 2023 42,818 160,599 331 203,748
As at 1 July 2022 50,942 165,491 518 216,951
Included above are assets held under hire purchase and finance leases with a net book value as follows:
2023 2022
£ £
Plant & Machinery 9,829 12,286
Motor Vehicles - 14,558
9,829 26,844
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 195,414 177,672
Prepayments and accrued income 2,130 2,519
Other debtors - 3,034
197,544 183,225
Page 5
Page 6
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,833 10,851
Trade creditors 61,201 72,366
Corporation tax 31,224 17,424
Other taxes and social security 3,087 2,419
VAT 35,107 24,129
Net wages 2,171 3,063
Other creditors 949 1,077
Accruals and deferred income 3,220 4,202
Directors' loan accounts 35,927 43,093
174,719 178,624
The hire purchase and finance lease creditors are secured on the assets to which they relate.
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 1,833
- 1,833
The hire purchase and finance lease creditors are secured on the assets to which they relate.
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,833 10,851
Later than one year and not later than five years - 1,833
1,833 12,684
1,833 12,684
9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
50 Ordinary Shares of £ 1 each 50 50
50 Ordinary A shares of £ 1 each 50 50
100 100
10. Related Party Transactions
At the year end, 30 June 2023, the company owed the directors a total of £35,927 (2022: £43,093) in respect of loans held with the company. These amounts are interest free and repayable on demand.
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