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Financial Statements |
Contents |
Pages |
Statement of financial position |
1 to 2 |
Notes to the financial statements |
3 to 7 |
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Statement of Financial Position |
2023 |
2022 |
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Note |
£ |
£ |
Tangible assets |
6 |
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Stocks |
7 |
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Debtors |
8 |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
9 |
(
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(
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Net current assets |
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Total assets less current liabilities |
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Creditors: amounts falling due after more than one year |
10 |
(
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(
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Taxation including deferred tax |
11 |
(
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(
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Net assets |
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Called up share capital |
13 |
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Profit and loss account |
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Shareholders funds |
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Statement of Financial Position (continued) |
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Director |
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Notes to the Financial Statements |
Plant and machinery |
- |
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Equipment |
- |
25% reducing balance and 20% on cost |
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Viscometers |
- |
20
% straight line |
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2023 |
2022 |
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£ |
£ |
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UK current tax expense/(income) |
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(
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Adjustments in respect of prior periods |
– |
(
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-------- |
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Total current tax |
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(
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-------- |
-------- |
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Origination and reversal of timing differences |
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Tax on profit |
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(
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Plant and machinery |
Equipment |
Viscometers |
Total |
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£ |
£ |
£ |
£ |
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Cost |
||||
At 1 October 2022 |
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11,778 |
438,558 |
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Additions |
– |
17,176 |
88,733 |
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-------- |
--------- |
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At 30 September 2023 |
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28,954 |
527,291 |
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Depreciation |
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At 1 October 2022 |
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6,475 |
– |
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Charge for the year |
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5,361 |
105,458 |
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At 30 September 2023 |
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11,836 |
105,458 |
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Carrying amount |
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At 30 September 2023 |
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17,118 |
421,833 |
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-------- |
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At 30 September 2022 |
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5,303 |
438,558 |
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-------- |
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2023 |
2022 |
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£ |
£ |
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Stock |
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--------- |
--------- |
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2023 |
2022 |
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£ |
£ |
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Trade debtors |
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Other debtors |
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--------- |
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2023 |
2022 |
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£ |
£ |
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Trade creditors |
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Corporation tax |
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– |
Social security and other taxes |
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Deferred income |
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Other creditors |
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--------- |
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2023 |
2022 |
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£ |
£ |
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Other creditors |
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------- |
------- |
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Deferred tax (note 12) |
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£ |
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At 1 October 2022 |
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Additions |
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-------- |
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At 30 September 2023 |
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-------- |
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2023 |
2022 |
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£ |
£ |
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Included in provisions (note 11) |
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2023 |
2022 |
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£ |
£ |
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Accelerated capital allowances |
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-------- |
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2023 |
2022 |
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No. |
£ |
No. |
£ |
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320 |
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320 |
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80 |
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80 |
---- |
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400
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---- |
---- |
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