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2023-11-30 11659008 dpl-frs:DistributionCosts dpl-frs:Item6 2022-12-01 2023-11-30 11659008 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-12-01 2023-11-30 11659008 dpl-frs:Item7 2022-12-01 2023-11-30 11659008 dpl-frs:Item7 2022-11-30 11659008 dpl-frs:Item7 2023-11-30 11659008 dpl-frs:CostSales dpl-frs:Item7 2022-12-01 2023-11-30 11659008 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 11659008 dpl-frs:DistributionCosts dpl-frs:Item7 2022-12-01 2023-11-30 11659008 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-12-01 2023-11-30 11659008 dpl-frs:Item8 2022-12-01 2023-11-30 11659008 dpl-frs:Item8 2022-11-30 11659008 dpl-frs:Item8 2023-11-30 11659008 dpl-frs:CostSales dpl-frs:Item8 2022-12-01 2023-11-30 11659008 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 11659008 dpl-frs:DistributionCosts dpl-frs:Item8 2022-12-01 2023-11-30 11659008 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-12-01 2023-11-30 11659008 dpl-frs:Item9 2022-12-01 2023-11-30 11659008 dpl-frs:Item9 2022-11-30 11659008 dpl-frs:Item9 2023-11-30 11659008 dpl-frs:CostSales dpl-frs:Item9 2022-12-01 2023-11-30 11659008 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 11659008 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 11659008 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 11659008 dpl-frs:Item10 2022-12-01 2023-11-30 11659008 dpl-frs:Item10 2022-11-30 11659008 dpl-frs:Item10 2023-11-30 11659008 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 11659008 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 11659008 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 11659008 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 11659008 dpl-frs:Item11 2022-12-01 2023-11-30 11659008 dpl-frs:Item11 2022-11-30 11659008 dpl-frs:Item11 2023-11-30 11659008 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11659008 frs-core:AfterOneYear 2021-12-01 2022-11-30 11659008 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 11659008 frs-core:BetweenOneFiveYears 2022-11-30 11659008 frs-core:ComputerEquipment 2022-11-30 11659008 frs-core:ComputerEquipment 2021-12-01 2022-11-30 11659008 frs-core:ComputerEquipment 2021-11-30 11659008 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 11659008 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 11659008 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 11659008 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 11659008 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 11659008 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 11659008 frs-core:FurnitureFittings 2022-11-30 11659008 frs-core:FurnitureFittings 2021-12-01 2022-11-30 11659008 frs-core:FurnitureFittings 2021-11-30 11659008 frs-core:NetGoodwill 2022-11-30 11659008 frs-core:NetGoodwill 2021-12-01 2022-11-30 11659008 frs-core:NetGoodwill 2021-11-30 11659008 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 11659008 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 11659008 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 11659008 frs-core:LandBuildings 2022-11-30 11659008 frs-core:LandBuildings 2021-12-01 2022-11-30 11659008 frs-core:LandBuildings 2021-11-30 11659008 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 11659008 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 11659008 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 11659008 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 11659008 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 11659008 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 11659008 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 11659008 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11659008 frs-countries:Europe 2021-12-01 2022-11-30 11659008 frs-countries:NorthAmerica 2021-12-01 2022-11-30 11659008 frs-countries:SouthAmerica 2021-12-01 2022-11-30 11659008 frs-countries:Asia 2021-12-01 2022-11-30 11659008 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 11659008 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 11659008 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 11659008 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 11659008 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 11659008 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 11659008 frs-bus:FullAccounts 2021-12-01 2022-11-30 11659008 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 11659008 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 11659008 frs-bus:FRS102 2021-12-01 2022-11-30 11659008 frs-bus:MediumEntities 2021-12-01 2022-11-30 11659008 frs-bus:SmallEntities 2021-12-01 2022-11-30 11659008 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 11659008 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2021-12-01 2022-11-30 11659008 frs-bus:OrdinaryShareClass2 2021-11-30 11659008 frs-bus:OrdinaryShareClass2 2022-11-30 11659008 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 11659008 frs-bus:OrdinaryShareClass3 2021-11-30 11659008 frs-bus:OrdinaryShareClass3 2022-11-30 11659008 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 11659008 frs-bus:OrdinaryShareClass4 2021-11-30 11659008 frs-bus:OrdinaryShareClass4 2022-11-30 11659008 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 11659008 frs-bus:OrdinaryShareClass5 2021-11-30 11659008 frs-bus:OrdinaryShareClass5 2022-11-30 11659008 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 11659008 frs-bus:PreferenceShareClass1 2021-11-30 11659008 frs-bus:PreferenceShareClass1 2022-11-30 11659008 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 11659008 frs-bus:PreferenceShareClass2 2021-11-30 11659008 frs-bus:PreferenceShareClass2 2022-11-30 11659008 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 11659008 frs-bus:PreferenceShareClass3 2021-11-30 11659008 frs-bus:PreferenceShareClass3 2022-11-30 11659008 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 11659008 frs-bus:PreferenceShareClass4 2021-11-30 11659008 frs-bus:PreferenceShareClass4 2022-11-30 11659008 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 11659008 frs-bus:PreferenceShareClass5 2021-11-30 11659008 frs-bus:PreferenceShareClass5 2022-11-30 11659008 1 2021-12-01 2022-11-30 11659008 1 2022-11-30 11659008 1 2021-12-01 2022-11-30 11659008 frs-core:LeasedAssets 2021-12-01 2022-11-30 11659008 frs-core:OwnedAssets 2021-12-01 2022-11-30 11659008 frs-core:CurrencyRisk 2021-12-01 2022-11-30 11659008 frs-core:MarketRisk 2021-12-01 2022-11-30 11659008 frs-core:InterestRateRisk 2021-12-01 2022-11-30 11659008 frs-core:DeferredTaxation 2021-12-01 2022-11-30 11659008 frs-core:DeferredTaxation 2021-11-30 11659008 frs-core:DeferredTaxation 2022-11-30 11659008 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 11659008 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 11659008 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 11659008 frs-core:ProvisionsDeferredTax 2022-11-30 11659008 frs-core:OtherDeferredTax 2022-11-30 11659008 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 11659008 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 11659008 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 11659008 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 11659008 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 11659008 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 11659008 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 11659008 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 11659008 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 11659008 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 11659008 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 11659008 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 11659008 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 11659008 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 11659008 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 11659008 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 11659008 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 11659008 frs-core:TaxCreditsDeferredTax 2022-11-30 11659008 frs-core:CostValuation 2021-11-30 11659008 frs-core:AdditionsToInvestments 2022-11-30 11659008 frs-core:DisposalsRepaymentsInvestments 2022-11-30 11659008 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 11659008 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 11659008 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 11659008 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 11659008 frs-core:CostValuation 2022-11-30 11659008 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 11659008 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 11659008 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 11659008 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 11659008 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 11659008 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 11659008 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 11659008 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 11659008 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 11659008 frs-core:ListedExchangeTraded 2022-11-30 11659008 frs-core:ListedExchangeTraded 2021-11-30 11659008 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 11659008 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 11659008 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 11659008 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 11659008 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 11659008 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 11659008 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2021-12-01 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 11659008 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 11659008 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 11659008 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 11659008 dpl-frs:Item8 2021-12-01 2022-11-30 11659008 dpl-frs:Item8 2021-11-30 11659008 dpl-frs:Item8 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 11659008 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 11659008 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 11659008 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 11659008 dpl-frs:Item9 2021-12-01 2022-11-30 11659008 dpl-frs:Item9 2021-11-30 11659008 dpl-frs:Item9 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 11659008 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 11659008 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2022-11-30 11659008 dpl-frs:Item12 2021-12-01 2022-11-30 11659008 dpl-frs:Item12 2021-11-30 11659008 dpl-frs:Item12 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 11659008 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 11659008 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 11659008 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 11659008 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 11659008 1 2021-12-01 2022-11-30 11659008 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 11659008
Agulhas Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11659008
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 58,633 -
Cash at bank and in hand 16,222 13,546
74,855 13,546
Creditors: Amounts Falling Due Within One Year 5 (48,783 ) (18,207 )
NET CURRENT ASSETS (LIABILITIES) 26,072 (4,661 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,072 (4,661 )
Creditors: Amounts Falling Due After More Than One Year 6 (15,007 ) (13,431 )
NET ASSETS/(LIABILITIES) 11,065 (18,092 )
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 11,055 (18,102 )
SHAREHOLDERS' FUNDS 11,065 (18,092)
Page 1
Page 2
For the year ending 30 November 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
T J Willis
Director
01/03/2024
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
Agulhas Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11659008 . The registered office is Bank House 81 St. Judes Road, Englefield Green, Egham, TW20 0DF.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 22,787 -
Other debtors 35,846 -
58,633 -
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 6 -
Corporation tax 2,593 -
Other creditors 25,177 -
Accruals and deferred income 1,050 -
Directors' loan accounts 19,957 18,207
48,783 18,207
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,007 13,431
15,007 13,431
The bank loan is part of the BBL Scheme that was launched on 27 April 2020. The scheme is 100% government backed. The
interest rate is 2.5% per year and the term of the loan is 10 years, and early repayment is possible without additional charges.
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 0.01 each 10 10
8. Related Party Transactions
At the balance sheet date, included within creditors due within one year, is an amount of £19,957 (2022 - £18,207) owed to the directors. This loan is interest free, of no fixed term and repayable on demand.
The controlling party is the company director by virtue of his shareholding.
Page 4