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2022-09-30 08460333 dpl-frs:Item12 2021-10-01 2022-09-30 08460333 dpl-frs:Item12 2021-09-30 08460333 dpl-frs:Item12 2022-09-30 08460333 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 08460333 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 08460333 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 08460333 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 08460333 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 08460333 1 2021-10-01 2022-09-30 08460333 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 08460333
Follen (Forton) Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
BCS Accountants & Tax Consultants
60 Main Road
Bolton Le Sands
Carnforth
Lancashire
LA5 8DN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08460333
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 36,408 43,690
Tangible Assets 5 2,753 5,915
39,161 49,605
CURRENT ASSETS
Stocks 6 77,442 82,291
Debtors 7 611,365 336,665
Cash at bank and in hand 325,493 390,857
1,014,300 809,813
Creditors: Amounts Falling Due Within One Year 8 (212,412 ) (185,587 )
NET CURRENT ASSETS (LIABILITIES) 801,888 624,226
TOTAL ASSETS LESS CURRENT LIABILITIES 841,049 673,831
Creditors: Amounts Falling Due After More Than One Year 9 (37,339 ) (3,284 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (689 ) (1,124 )
NET ASSETS 803,021 669,423
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 802,921 669,323
SHAREHOLDERS' FUNDS 803,021 669,423
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 Mark Follen
Director
04/03/2024
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
Follen (Forton) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08460333 . The registered office is Snow Hill House, Snow Hill Lane, Scorton, Preston, PR3 1BA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow
to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill - 6% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures & Fittings 20% reducing balance
Impairment of fixed assets
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.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.5. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Page 3
Page 4
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is
recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.7. Government Grant
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
Government grants are recognised using the accrual model and the performance model.
Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses
already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected
useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.
Under the performance model, where the grant does not impose specified future performancerelated conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related
conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 9)
8 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 109,225
As at 30 September 2023 109,225
Amortisation
As at 1 October 2022 65,535
Provided during the period 7,282
As at 30 September 2023 72,817
Net Book Value
As at 30 September 2023 36,408
As at 1 October 2022 43,690
Page 4
Page 5
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2022 32,363
As at 30 September 2023 32,363
Depreciation
As at 1 October 2022 26,448
Provided during the period 3,162
As at 30 September 2023 29,610
Net Book Value
As at 30 September 2023 2,753
As at 1 October 2022 5,915
6. Stocks
2023 2022
£ £
Stock 77,442 82,291
77,442 82,291
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,463 3,255
Prepayments and accrued income 2,682 2,168
Other debtors - s455 44,989 44,989
M&SL Follen Ltd 2,166 140,424
Snow Hill Escapes Ltd 7,400 7,400
D & M Developments Ltd Loan 35,614 -
School Lane Developments Ltd Loan 154,701 -
MTM Spar House Loan 214,921 -
Director's loan account 138,429 138,429
611,365 336,665
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 130,932 20,563
Bank loans and overdrafts 1,785 10,710
Guarantee loan 1,499 13,138
Bounce back loan 6,960 -
Corporation tax 46,991 105,073
PAYE 1,552 1,691
VAT 21,695 36,169
PayPoint control account - 110
Lottery commission control account - (4,524 )
Accruals and deferred income 998 2,657
212,412 185,587
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Barclays EFG loan > 1yr - 1,785
Guarantee loan > 1yr - 1,499
Bounce back loan > 1yr 37,339 -
37,339 3,284
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
The director benefitted from an interest free loan. The balance at 30 September 2022 was £138,429
(2021 - £138,429).
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