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2021-10-01 2022-09-30 08798773 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 08798773 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 08798773 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 08798773 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 08798773 dpl-frs:Item8 2021-10-01 2022-09-30 08798773 dpl-frs:Item8 2021-09-30 08798773 dpl-frs:Item8 2022-09-30 08798773 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 08798773 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 08798773 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 08798773 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 08798773 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 08798773 dpl-frs:Item9 2021-10-01 2022-09-30 08798773 dpl-frs:Item9 2021-09-30 08798773 dpl-frs:Item9 2022-09-30 08798773 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 08798773 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 08798773 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 08798773 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2022-09-30 08798773 dpl-frs:Item12 2021-10-01 2022-09-30 08798773 dpl-frs:Item12 2021-09-30 08798773 dpl-frs:Item12 2022-09-30 08798773 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 08798773 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 08798773 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 08798773 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 08798773 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 08798773 1 2021-10-01 2022-09-30 08798773 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 08798773
Follen (Ribchester) 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: 08798773
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 47,574 56,223
Tangible Assets 5 3,376 4,220
50,950 60,443
CURRENT ASSETS
Stocks 6 51,783 47,612
Debtors 7 118,457 14,607
Cash at bank and in hand 19,016 66,127
189,256 128,346
Creditors: Amounts Falling Due Within One Year 8 (32,067 ) 16,765
NET CURRENT ASSETS (LIABILITIES) 157,189 145,111
TOTAL ASSETS LESS CURRENT LIABILITIES 208,139 205,554
Creditors: Amounts Falling Due After More Than One Year 9 (36,852 ) (44,226 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (642 ) (802 )
NET ASSETS 170,645 160,526
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 170,545 160,426
SHAREHOLDERS' FUNDS 170,645 160,526
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 (Ribchester) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08798773 . 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 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. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
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 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.
2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 10)
9 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 129,747
As at 30 September 2023 129,747
Amortisation
As at 1 October 2022 73,524
Provided during the period 8,649
As at 30 September 2023 82,173
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 September 2023 47,574
As at 1 October 2022 56,223
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2022 19,167
As at 30 September 2023 19,167
Depreciation
As at 1 October 2022 14,947
Provided during the period 844
As at 30 September 2023 15,791
Net Book Value
As at 30 September 2023 3,376
As at 1 October 2022 4,220
6. Stocks
2023 2022
£ £
Stock 51,783 47,612
51,783 47,612
7. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,000 1,533
Other debtors - s455 tax 152 152
D & M Developments loan 2,920 -
MTM Eastlands loan 6,935 -
School Lane Developments loan 10,000 -
Follen Ambleside Ltd loan 69,911 -
M & SL Follen Ltd Loan 2,400 -
VAT 25,139 12,922
118,457 14,607
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 12,147 14,721
Bank loans and overdrafts 6,960 4,840
Corporation tax (1,444 ) (19,967 )
PAYE and NIC 1,466 -
M&SL Follen loan - 4,200
Follen Ambleside loan - (30,500 )
Accruals and deferred income 2,400 1,954
Director's loan account 10,538 7,987
32,067 (16,765 )
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bounce Back loan > 1yr 36,852 44,226
36,852 44,226
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
The director loan balance at 30 September 2023 was £10,538 credit (2022 - £7,987 credit).
12. Related Party Transactions
The company was under the control of the director throughout the current and previous year.
During the year the company continued to borrow funds from M&SL Follen Ltd, a company also controlled by the director. At 30 September 2023 the company owing M&SL Follen Ltd £2,400 (2022 - £nil) which is included in Other Debtors.
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