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frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 03390088 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 03390088 frs-core:CostValuation 2022-11-30 03390088 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 03390088 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 03390088 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 03390088 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 03390088 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 03390088 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 03390088 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 03390088 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 03390088 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 03390088 frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:ListedExchangeTraded 2021-11-30 03390088 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 03390088 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 03390088 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03390088 frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:UnlistedNon-exchangeTraded 2021-11-30 03390088 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 03390088 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03390088 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03390088 dpl-frs:CostSales 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales 2021-11-30 03390088 dpl-frs:CostSales 2022-11-30 03390088 dpl-frs:DistributionCosts 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses 2021-12-01 2022-11-30 03390088 frs-bus:Director1 2021-12-01 2022-11-30 03390088 frs-bus:Director1 2021-11-30 03390088 frs-bus:Director1 2022-11-30 03390088 frs-bus:Director2 2021-12-01 2022-11-30 03390088 frs-bus:Director2 2021-11-30 03390088 frs-bus:Director2 2022-11-30 03390088 1 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 1 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 1 2022-11-30 03390088 2 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 2 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 2 2022-11-30 03390088 3 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 3 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 3 2022-11-30 03390088 4 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 4 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 4 2022-11-30 03390088 5 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 5 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 5 2022-11-30 03390088 6 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 6 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 6 2022-11-30 03390088 7 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 7 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 7 2022-11-30 03390088 8 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 8 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 8 2022-11-30 03390088 9 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 9 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 9 2022-11-30 03390088 10 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 10 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 10 2022-11-30 03390088 11 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 11 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 11 2022-11-30 03390088 12 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 12 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 12 2022-11-30 03390088 13 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 13 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 13 2022-11-30 03390088 14 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 14 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 14 2022-11-30 03390088 15 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 15 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 15 2022-11-30 03390088 16 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 16 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 16 2022-11-30 03390088 17 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 17 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 17 2022-11-30 03390088 18 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 18 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 18 2022-11-30 03390088 19 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 19 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 19 2022-11-30 03390088 20 2021-12-01 2022-11-30 03390088 frs-core:CurrentFinancialInstruments 20 2022-11-30 03390088 frs-core:Non-currentFinancialInstruments 20 2022-11-30 03390088 dpl-frs:Item1 2021-12-01 2022-11-30 03390088 dpl-frs:Item1 2021-11-30 03390088 dpl-frs:Item1 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 03390088 dpl-frs:Item2 2021-12-01 2022-11-30 03390088 dpl-frs:Item2 2021-11-30 03390088 dpl-frs:Item2 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 03390088 dpl-frs:Item3 2021-12-01 2022-11-30 03390088 dpl-frs:Item3 2021-11-30 03390088 dpl-frs:Item3 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 03390088 dpl-frs:Item4 2021-12-01 2022-11-30 03390088 dpl-frs:Item4 2021-11-30 03390088 dpl-frs:Item4 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 03390088 dpl-frs:Item5 2021-12-01 2022-11-30 03390088 dpl-frs:Item5 2021-11-30 03390088 dpl-frs:Item5 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 03390088 dpl-frs:Item6 2021-12-01 2022-11-30 03390088 dpl-frs:Item6 2021-11-30 03390088 dpl-frs:Item6 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 03390088 dpl-frs:Item7 2021-12-01 2022-11-30 03390088 dpl-frs:Item7 2021-11-30 03390088 dpl-frs:Item7 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 03390088 dpl-frs:Item8 2021-12-01 2022-11-30 03390088 dpl-frs:Item8 2021-11-30 03390088 dpl-frs:Item8 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 03390088 dpl-frs:Item9 2021-12-01 2022-11-30 03390088 dpl-frs:Item9 2021-11-30 03390088 dpl-frs:Item9 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 03390088 dpl-frs:Item10 2021-12-01 2022-11-30 03390088 dpl-frs:Item10 2021-11-30 03390088 dpl-frs:Item10 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 03390088 dpl-frs:Item11 2021-12-01 2022-11-30 03390088 dpl-frs:Item11 2021-11-30 03390088 dpl-frs:Item11 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 03390088 dpl-frs:Item12 2021-12-01 2022-11-30 03390088 dpl-frs:Item12 2021-11-30 03390088 dpl-frs:Item12 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 03390088 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 03390088 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 03390088 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 03390088 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 03390088 1 2021-12-01 2022-11-30 03390088 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 03390088
Rowan Investments Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Poolemead Accountants (Winchester) Ltd
Chartered Accountants & Business Advisors
Tremain House, 8 Maple Drive
Kings Worthy
Winchester
Hampshire
SO23 7NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03390088
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 196,997 195,521
196,997 195,521
CURRENT ASSETS
Stocks 6 378,145 240,000
Debtors 7 674,404 707,452
1,052,549 947,452
Creditors: Amounts Falling Due Within One Year 8 (621,333 ) (504,835 )
NET CURRENT ASSETS (LIABILITIES) 431,216 442,617
TOTAL ASSETS LESS CURRENT LIABILITIES 628,213 638,138
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,029 ) -
NET ASSETS 626,184 638,138
CAPITAL AND RESERVES
Called up share capital 9 1,002 1,002
Profit and Loss Account 625,182 637,136
SHAREHOLDERS' FUNDS 626,184 638,138
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
Mrs Susan North
Director
08/03/2024
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
Rowan Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03390088 . The registered office is Rowan House, Main Street, Polebrook, nr Oundle, Peterborough, PE8 5LN.
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.


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:
Freehold 4% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on Cost
Fixtures & Fittings 25% on cost
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. 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 year 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 asset reflects 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 December 2022 272,503 26,831 25,100 6,758 331,192
Additions - 9,750 - 4,692 14,442
Disposals - (3,305 ) - - (3,305 )
As at 30 November 2023 272,503 33,276 25,100 11,450 342,329
Depreciation
As at 1 December 2022 97,813 26,818 4,286 6,754 135,671
Provided during the period 5,340 1,333 5,900 391 12,964
Disposals - (3,303 ) - - (3,303 )
As at 30 November 2023 103,153 24,848 10,186 7,145 145,332
Net Book Value
As at 30 November 2023 169,350 8,428 14,914 4,305 196,997
As at 1 December 2022 174,690 13 20,814 4 195,521
5. Investments
Unlisted
£
Cost
As at 1 December 2022 1,000
As at 30 November 2023 1,000
Provision
As at 1 December 2022 1,000
As at 30 November 2023 1,000
Net Book Value
As at 30 November 2023 -
As at 1 December 2022 -
The investment comprises a 100% interest in the ordinary share capital of New Lodge Veterinary Centre Limited. In the financial statements to 31st August 2023, the company reported profits of £38,046 (2022- £44,764) and net liabilities of £562,935.( 2022 Net liabilities £600,981).
Page 4
Page 5
6. Stocks
2023 2022
£ £
Finished goods 378,145 240,000
378,145 240,000
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,000 39,016
Other debtors 90,647 90,774
Corporation tax recoverable assets 3,341 -
Deferred tax current asset - 362
VAT 2,116 -
97,104 130,152
Due after more than one year
Amounts owed by group undertakings 577,300 577,300
577,300 577,300
674,404 707,452
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 20,328 10,318
Bank loans and overdrafts 152,259 100,469
Corporation tax - 7,706
VAT - 2,393
Other creditors 447,096 382,149
Accruals and deferred income 1,650 1,800
621,333 504,835
The bank overdraft is secured by a fixed and floating charge over the assets of the company.
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,002 1,002
Page 5