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dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 10183431 dpl-frs:Item3 2021-06-01 2022-05-31 10183431 dpl-frs:Item3 2021-05-31 10183431 dpl-frs:Item3 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 10183431 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 10183431 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 10183431 dpl-frs:Item4 2021-06-01 2022-05-31 10183431 dpl-frs:Item4 2021-05-31 10183431 dpl-frs:Item4 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 10183431 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 10183431 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 10183431 dpl-frs:Item5 2021-06-01 2022-05-31 10183431 dpl-frs:Item5 2021-05-31 10183431 dpl-frs:Item5 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 10183431 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 10183431 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 10183431 dpl-frs:Item6 2021-06-01 2022-05-31 10183431 dpl-frs:Item6 2021-05-31 10183431 dpl-frs:Item6 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 10183431 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 10183431 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 10183431 dpl-frs:Item7 2021-06-01 2022-05-31 10183431 dpl-frs:Item7 2021-05-31 10183431 dpl-frs:Item7 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 10183431 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 10183431 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 10183431 dpl-frs:Item8 2021-06-01 2022-05-31 10183431 dpl-frs:Item8 2021-05-31 10183431 dpl-frs:Item8 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 10183431 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 10183431 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 10183431 dpl-frs:Item9 2021-06-01 2022-05-31 10183431 dpl-frs:Item9 2021-05-31 10183431 dpl-frs:Item9 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 10183431 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 10183431 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 10183431 dpl-frs:Item10 2021-06-01 2022-05-31 10183431 dpl-frs:Item10 2021-05-31 10183431 dpl-frs:Item10 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 10183431 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 10183431 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 10183431 dpl-frs:Item11 2021-06-01 2022-05-31 10183431 dpl-frs:Item11 2021-05-31 10183431 dpl-frs:Item11 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 10183431 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 10183431 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 10183431 dpl-frs:Item12 2021-06-01 2022-05-31 10183431 dpl-frs:Item12 2021-05-31 10183431 dpl-frs:Item12 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 10183431 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 10183431 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 10183431 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 10183431 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 10183431 1 2021-06-01 2022-05-31 10183431 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 10183431
Fusion Community Initiatives Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
The Online Accountant
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10183431
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,228 44,890
33,228 44,890
CURRENT ASSETS
Debtors 6 36,239 36,085
Cash at bank and in hand 187 17,655
36,426 53,740
Creditors: Amounts Falling Due Within One Year 7 (44,733 ) (28,404 )
NET CURRENT ASSETS (LIABILITIES) (8,307 ) 25,336
TOTAL ASSETS LESS CURRENT LIABILITIES 24,921 70,226
Creditors: Amounts Falling Due After More Than One Year 8 (11,995 ) (19,387 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,313 ) (13,044 )
NET ASSETS 6,613 37,795
CAPITAL AND RESERVES
Called up share capital 9 100 -
Share premium account - 100
Profit and Loss Account 6,513 37,695
SHAREHOLDERS' FUNDS 6,613 37,795
Page 1
Page 2
For the year ending 31 May 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 James Patrick O'malley
Director
23/02/2024
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
Fusion Community Initiatives Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10183431 . The registered office is East Lodge Kartway House, Lugwardine, Hereford, England, HR1 4AE.
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:
Plant & Machinery 25% Reducing Balance Method
Motor Vehicles 25% Straight Line Method
Fixtures & Fittings 25% Straight Line Method
Computer Equipment 25% Straight Line Method
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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2022 9,224 64,370 505 7,085 81,184
Additions - 27,192 - - 27,192
Disposals - (27,192 ) - - (27,192 )
As at 31 May 2023 9,224 64,370 505 7,085 81,184
Depreciation
As at 1 June 2022 7,554 23,255 42 5,443 36,294
Provided during the period 417 10,497 126 622 11,662
As at 31 May 2023 7,971 33,752 168 6,065 47,956
Net Book Value
As at 31 May 2023 1,253 30,618 337 1,020 33,228
As at 1 June 2022 1,670 41,115 463 1,642 44,890
5. Stocks
2023 2022
£ £
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 30,000 30,000
Prepayments and accrued income 239 85
30,239 30,085
Due after more than one year
Amounts owed by group undertakings 6,000 6,000
6,000 6,000
36,239 36,085
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 7,403 2,975
Bank loans and overdrafts 7,931 4,980
Corporation tax 9,939 9,939
Other taxes and social security - 921
VAT 15,131 3,336
Director's loan account 4,329 6,253
44,733 28,404
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 11,995 19,387
11,995 19,387
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 -
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