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2022-10-31 04313756 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 04313756 dpl-frs:Item12 2021-11-01 2022-10-31 04313756 dpl-frs:Item12 2021-10-31 04313756 dpl-frs:Item12 2022-10-31 04313756 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 04313756 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 04313756 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 04313756 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 04313756 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 04313756 1 2021-11-01 2022-10-31 04313756 frs-countries:EnglandWales 2021-11-01 2022-10-31 04313756 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-10-31 04313756 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-10-31 04313756 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frs-core:SharePremium 2020-11-01 2021-10-31 04313756 frs-core:SharePremium 2020-10-31 04313756 frs-core:SharePremium 2021-10-31 04313756 frs-core:ShareCapital 2020-11-01 2021-10-31 04313756 frs-core:ShareCapital 2020-10-31 04313756 frs-core:ShareCapital 2021-10-31 04313756 frs-core:RetainedEarningsAccumulatedLosses 2020-11-01 2021-10-31 04313756 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-10-31 04313756 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 04313756 frs-core:RetainedEarningsAccumulatedLosses 2020-10-31 04313756 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 04313756 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-31 04313756 frs-countries:UnitedKingdom 2020-11-01 2021-10-31 04313756 frs-countries:Europe 2020-11-01 2021-10-31 04313756 frs-countries:NorthAmerica 2020-11-01 2021-10-31 04313756 frs-countries:SouthAmerica 2020-11-01 2021-10-31 04313756 frs-countries:Asia 2020-11-01 2021-10-31 04313756 frs-countries:RestWorldOutsideUK 2020-11-01 2021-10-31 04313756 frs-bus:HighestPaidDirector 2020-11-01 2021-10-31 04313756 frs-bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31 04313756 frs-bus:CompanyLimitedByGuarantee 2020-11-01 2021-10-31 04313756 frs-bus:LimitedLiabilityPartnershipLLP 2020-11-01 2021-10-31 04313756 frs-bus:LimitedLiabilityPartnershipsSORP 2020-11-01 2021-10-31 04313756 frs-bus:FullAccounts 2020-11-01 2021-10-31 04313756 frs-bus:FilletedAccounts 2020-11-01 2021-10-31 04313756 frs-bus:AbridgedAccounts 2020-11-01 2021-10-31 04313756 frs-bus:FRS102 2020-11-01 2021-10-31 04313756 frs-bus:MediumEntities 2020-11-01 2021-10-31 04313756 frs-bus:SmallEntities 2020-11-01 2021-10-31 04313756 frs-bus:EntityHasNeverTraded 2020-11-01 2021-10-31 04313756 frs-bus:EntityNoLongerTradingButTradedInPast 2020-11-01 2021-10-31 04313756 frs-bus:Audited 2020-11-01 2021-10-31 04313756 frs-bus:AuditExempt-NoAccountantsReport 2020-11-01 2021-10-31 04313756 frs-bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 04313756 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 04313756 frs-bus:LargeCompaniesRegimeForAccounts 2020-11-01 2021-10-31 04313756 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 04313756 frs-bus:SmallCompaniesRegimeForAccounts 2020-11-01 2021-10-31 04313756 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 04313756 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 04313756 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 04313756 frs-bus:OrdinaryShareClass1 2020-11-01 2021-10-31 04313756 frs-bus:OrdinaryShareClass1 2020-10-31 04313756 frs-bus:OrdinaryShareClass1 2021-10-31 04313756 frs-bus:OrdinaryShareClass2 2020-11-01 2021-10-31 04313756 frs-bus:OrdinaryShareClass2 2020-10-31 04313756 frs-bus:OrdinaryShareClass2 2021-10-31 04313756 frs-bus:OrdinaryShareClass3 2020-11-01 2021-10-31 04313756 frs-bus:OrdinaryShareClass3 2020-10-31 04313756 frs-bus:OrdinaryShareClass3 2021-10-31 04313756 frs-bus:OrdinaryShareClass4 2020-11-01 2021-10-31 04313756 frs-bus:OrdinaryShareClass4 2020-10-31 04313756 frs-bus:OrdinaryShareClass4 2021-10-31 04313756 frs-bus:OrdinaryShareClass5 2020-11-01 2021-10-31 04313756 frs-bus:OrdinaryShareClass5 2020-10-31 04313756 frs-bus:OrdinaryShareClass5 2021-10-31 04313756 frs-bus:PreferenceShareClass1 2020-11-01 2021-10-31 04313756 frs-bus:PreferenceShareClass1 2020-10-31 04313756 frs-bus:PreferenceShareClass1 2021-10-31 04313756 frs-bus:PreferenceShareClass2 2020-11-01 2021-10-31 04313756 frs-bus:PreferenceShareClass2 2020-10-31 04313756 frs-bus:PreferenceShareClass2 2021-10-31 04313756 frs-bus:PreferenceShareClass3 2020-11-01 2021-10-31 04313756 frs-bus:PreferenceShareClass3 2020-10-31 04313756 frs-bus:PreferenceShareClass3 2021-10-31 04313756 frs-bus:PreferenceShareClass4 2020-11-01 2021-10-31 04313756 frs-bus:PreferenceShareClass4 2020-10-31 04313756 frs-bus:PreferenceShareClass4 2021-10-31 04313756 frs-bus:PreferenceShareClass5 2020-11-01 2021-10-31 04313756 frs-bus:PreferenceShareClass5 2020-10-31 04313756 frs-bus:PreferenceShareClass5 2021-10-31 04313756 1 2020-11-01 2021-10-31 04313756 1 2021-10-31 04313756 1 2020-11-01 2021-10-31 04313756 frs-core:LeasedAssets 2020-11-01 2021-10-31 04313756 frs-core:OwnedAssets 2020-11-01 2021-10-31 04313756 frs-core:CurrencyRisk 2020-11-01 2021-10-31 04313756 frs-core:MarketRisk 2020-11-01 2021-10-31 04313756 frs-core:InterestRateRisk 2020-11-01 2021-10-31 04313756 frs-core:DeferredTaxation 2020-11-01 2021-10-31 04313756 frs-core:DeferredTaxation 2020-10-31 04313756 frs-core:DeferredTaxation 2021-10-31 04313756 frs-core:OtherProvisionsContingentLiabilities 2020-11-01 2021-10-31 04313756 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 04313756 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 04313756 frs-core:ProvisionsDeferredTax 2021-10-31 04313756 frs-core:OtherDeferredTax 2021-10-31 04313756 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-31 04313756 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-31 04313756 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-31 04313756 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-01 2021-10-31 04313756 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 04313756 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 04313756 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 04313756 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-31 04313756 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 04313756 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 04313756 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-31 04313756 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 04313756 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-10-31 04313756 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-10-31 04313756 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-10-31 04313756 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-10-31 04313756 frs-core:Share-basedPaymentsDeferredTax 2021-10-31 04313756 frs-core:TaxCreditsDeferredTax 2021-10-31 04313756 frs-core:CostValuation 2020-10-31 04313756 frs-core:AdditionsToInvestments 2021-10-31 04313756 frs-core:DisposalsRepaymentsInvestments 2021-10-31 04313756 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-10-31 04313756 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-10-31 04313756 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-10-31 04313756 frs-core:OtherIncreaseDecreaseInInvestments 2021-10-31 04313756 frs-core:CostValuation 2021-10-31 04313756 frs-core:ProvisionsForImpairmentInvestments 2020-10-31 04313756 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-10-31 04313756 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-10-31 04313756 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-10-31 04313756 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-10-31 04313756 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-10-31 04313756 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 04313756 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 04313756 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 04313756 frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:ListedExchangeTraded 2020-10-31 04313756 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-10-31 04313756 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-31 04313756 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 04313756 frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:UnlistedNon-exchangeTraded 2020-10-31 04313756 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-10-31 04313756 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-10-31 04313756 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04313756 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 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frs-core:Non-currentFinancialInstruments 10 2021-10-31 04313756 11 2020-11-01 2021-10-31 04313756 frs-core:CurrentFinancialInstruments 11 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments 11 2021-10-31 04313756 12 2020-11-01 2021-10-31 04313756 frs-core:CurrentFinancialInstruments 12 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments 12 2021-10-31 04313756 13 2020-11-01 2021-10-31 04313756 frs-core:CurrentFinancialInstruments 13 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments 13 2021-10-31 04313756 14 2020-11-01 2021-10-31 04313756 frs-core:CurrentFinancialInstruments 14 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments 14 2021-10-31 04313756 15 2020-11-01 2021-10-31 04313756 frs-core:CurrentFinancialInstruments 15 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments 15 2021-10-31 04313756 16 2020-11-01 2021-10-31 04313756 frs-core:CurrentFinancialInstruments 16 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments 16 2021-10-31 04313756 17 2020-11-01 2021-10-31 04313756 frs-core:CurrentFinancialInstruments 17 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments 17 2021-10-31 04313756 18 2020-11-01 2021-10-31 04313756 frs-core:CurrentFinancialInstruments 18 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments 18 2021-10-31 04313756 19 2020-11-01 2021-10-31 04313756 frs-core:CurrentFinancialInstruments 19 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments 19 2021-10-31 04313756 20 2020-11-01 2021-10-31 04313756 frs-core:CurrentFinancialInstruments 20 2021-10-31 04313756 frs-core:Non-currentFinancialInstruments 20 2021-10-31 04313756 dpl-frs:Item1 2020-11-01 2021-10-31 04313756 dpl-frs:Item1 2020-10-31 04313756 dpl-frs:Item1 2021-10-31 04313756 dpl-frs:CostSales dpl-frs:Item1 2020-11-01 2021-10-31 04313756 dpl-frs:CostSales dpl-frs:Item1 2020-10-31 04313756 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 04313756 dpl-frs:DistributionCosts dpl-frs:Item1 2020-11-01 2021-10-31 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dpl-frs:Item6 2020-10-31 04313756 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 04313756 dpl-frs:DistributionCosts dpl-frs:Item6 2020-11-01 2021-10-31 04313756 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-11-01 2021-10-31 04313756 dpl-frs:Item7 2020-11-01 2021-10-31 04313756 dpl-frs:Item7 2020-10-31 04313756 dpl-frs:Item7 2021-10-31 04313756 dpl-frs:CostSales dpl-frs:Item7 2020-11-01 2021-10-31 04313756 dpl-frs:CostSales dpl-frs:Item7 2020-10-31 04313756 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 04313756 dpl-frs:DistributionCosts dpl-frs:Item7 2020-11-01 2021-10-31 04313756 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-11-01 2021-10-31 04313756 dpl-frs:Item8 2020-11-01 2021-10-31 04313756 dpl-frs:Item8 2020-10-31 04313756 dpl-frs:Item8 2021-10-31 04313756 dpl-frs:CostSales dpl-frs:Item8 2020-11-01 2021-10-31 04313756 dpl-frs:CostSales dpl-frs:Item8 2020-10-31 04313756 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 04313756 dpl-frs:DistributionCosts dpl-frs:Item8 2020-11-01 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Registered number: 04313756
New Enhanced Technologies Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04313756
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,384 7,179
5,384 7,179
CURRENT ASSETS
Stocks 5 48,500 42,890
Debtors 6 137,990 559,309
Cash at bank and in hand 10,496 4,288
196,986 606,487
Creditors: Amounts Falling Due Within One Year 7 (187,598 ) (560,776 )
NET CURRENT ASSETS (LIABILITIES) 9,388 45,711
TOTAL ASSETS LESS CURRENT LIABILITIES 14,772 52,890
Creditors: Amounts Falling Due After More Than One Year 8 (44,154 ) (49,631 )
NET (LIABILITIES)/ASSETS (29,382 ) 3,259
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (29,384 ) 3,257
SHAREHOLDERS' FUNDS (29,382) 3,259
Page 1
Page 2
For the year ending 31 October 2022 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 Zakir Fattani
Director
18/01/2024
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
New Enhanced Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04313756 . The registered office is 170 Church Road, Mitcham, Surrey, CR4 3BW.
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:
Motor Vehicles -
Fixtures & Fittings 25% RBM
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. 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.
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2021: 4)
4 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2021 33,184
As at 31 October 2022 33,184
Depreciation
As at 1 November 2021 26,005
Provided during the period 1,795
As at 31 October 2022 27,800
Net Book Value
As at 31 October 2022 5,384
As at 1 November 2021 7,179
5. Stocks
2022 2021
£ £
Stock 48,500 42,890
48,500 42,890
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 137,990 180,630
Other debtors - 378,659
Directors' loan accounts - 20
137,990 559,309
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 41,206 158,200
Bank loans and overdrafts 122,527 104,240
Corporation tax 7,332 7,332
Other taxes and social security 1,845 1,183
VAT 4,234 2,426
Loan from Atiq - 180,000
Goldmark Prop Ltd - 20,500
Loan from I Daud - 77,000
Accruals and deferred income 5,000 4,450
Directors' loan accounts 5,454 5,445
187,598 560,776
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
BBL Loan 44,154 49,631
44,154 49,631
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
Page 5