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Financial Statements |
Contents |
Page |
Consolidated statement of financial position |
1 |
Company statement of financial position |
3 |
Consolidated statement of changes in equity |
5 |
Company statement of changes in equity |
6 |
Notes to the financial statements |
7 |
|
Consolidated Statement of Financial Position |
2023 |
2022 |
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Note |
£ |
£ |
£ |
Tangible assets |
5 |
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Debtors |
7 |
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Cash at bank and in hand |
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------------ |
------------ |
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Creditors: amounts falling due within one year |
8 |
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------------ |
------------ |
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Net current assets |
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------------- |
------------- |
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Total assets less current liabilities |
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Creditors: amounts falling due after more than one year |
9 |
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Taxation including deferred tax |
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------------- |
------------- |
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Net assets |
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------------- |
------------- |
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Called up share capital |
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Share premium account |
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Other reserves |
(
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(
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Profit and loss account |
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------------ |
------------ |
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Shareholders funds |
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------------ |
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Consolidated Statement of Financial Position (continued) |
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Director |
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Company Statement of Financial Position |
2023 |
2022 |
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Note |
£ |
£ |
£ |
Tangible assets |
5 |
– |
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Investments |
6 |
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------------ |
------------- |
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Debtors |
7 |
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Cash at bank and in hand |
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------------- |
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Creditors: amounts falling due within one year |
8 |
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------------- |
------------- |
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Net current assets |
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------------- |
------------- |
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Total assets less current liabilities |
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Creditors: amounts falling due after more than one year |
9 |
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Taxation including deferred tax |
– |
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------------- |
------------- |
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Net assets |
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------------- |
------------- |
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Called up share capital |
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Share premium account |
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Other reserves |
(
|
(
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Profit and loss account |
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------------ |
------------ |
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Shareholders funds |
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------------ |
------------ |
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Company Statement of Financial Position (continued) |
|
Director |
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Consolidated Statement of Changes in Equity |
Called up share capital |
Share premium account |
Other reserves |
Profit and loss account |
Total |
||
£ |
£ |
£ |
£ |
£ |
||
At 1 November 2021 |
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(
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Profit for the year |
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Other comprehensive income for the year: |
||||||
Non-distributable reserves movement |
– |
– |
|
(
|
– |
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------------ |
-------- |
------------ |
------------ |
------------ |
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Total comprehensive income for the year |
– |
– |
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Issue of shares |
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– |
– |
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Dividends paid and payable |
– |
– |
– |
(
|
(
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------------ |
-------- |
------------ |
------------ |
------------ |
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Total investments by and distributions to owners |
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– |
(
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(
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At 31 October 2022 |
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(
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Profit for the year |
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Other comprehensive income for the year: |
||||||
Non-distributable reserves movement |
– |
– |
(
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|
– |
|
------------ |
--------- |
------------ |
------------ |
------------ |
||
Total comprehensive income for the year |
– |
– |
(
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|
Issue of shares |
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|
– |
– |
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Dividends paid and payable |
– |
– |
– |
(
|
(
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--------- |
--------- |
---- |
------------ |
------------ |
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Total investments by and distributions to owners |
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|
– |
(
|
(
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|
------------ |
--------- |
------------ |
------------ |
------------ |
||
At 31 October 2023 |
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(
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------------ |
--------- |
------------ |
------------ |
------------ |
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|
Company Statement of Changes in Equity |
Called up share capital |
Share premium account |
Other reserves |
Profit and loss account |
Total |
||
£ |
£ |
£ |
£ |
£ |
||
At 1 November 2021 |
|
|
(
|
|
|
|
Profit for the year |
|
|
||||
Other comprehensive income for the year: |
||||||
Non-distributable reserves movement |
– |
– |
|
(
|
– |
|
------------ |
-------- |
------------ |
------------ |
------------ |
||
Total comprehensive income for the year |
– |
– |
|
|
|
|
Issue of shares |
|
|
– |
– |
|
|
Dividends paid and payable |
– |
– |
– |
(
|
(
|
|
------------ |
-------- |
------------ |
------------ |
------------ |
||
Total investments by and distributions to owners |
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|
– |
(
|
(
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At 31 October 2022 |
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(
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Loss for the year |
(
|
(
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------------ |
--------- |
------------ |
------------ |
------------ |
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Total comprehensive income for the year |
– |
– |
– |
(
|
(
|
|
Issue of shares |
|
|
– |
– |
|
|
Dividends paid and payable |
– |
– |
– |
(
|
(
|
|
--------- |
--------- |
---- |
------------ |
------------ |
||
Total investments by and distributions to owners |
|
|
– |
(
|
(
|
|
------------ |
--------- |
--------- |
------------ |
------------ |
||
At 31 October 2023 |
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(
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------------ |
--------- |
--------- |
------------ |
------------ |
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Notes to the Financial Statements |
Fixtures and fittings |
- |
|
|
Group |
Land and buildings |
Fixtures and fittings |
Total |
£ |
£ |
£ |
|
Cost |
|||
At 1 November 2022 |
|
– |
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Additions |
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|
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Acquisitions through business combinations |
|
– |
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Revaluations |
(
|
– |
(
|
------------- |
-------- |
------------- |
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At 31 October 2023 |
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|
------------- |
-------- |
------------- |
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Depreciation |
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At 1 November 2022 |
– |
– |
– |
Charge for the year |
– |
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|
------------- |
-------- |
------------- |
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At 31 October 2023 |
– |
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------------- |
-------- |
------------- |
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Carrying amount |
|||
At 31 October 2023 |
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|
|
------------- |
-------- |
------------- |
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At 31 October 2022 |
|
– |
|
------------- |
-------- |
------------- |
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Company |
Land and buildings |
£ |
|
Cost |
|
At 1 November 2022 |
|
Disposals through business combinations |
(
|
------------- |
|
At 31 October 2023 |
– |
------------- |
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Depreciation |
|
At 1 November 2022 and 31 October 2023 |
– |
------------- |
|
Carrying amount |
|
At 31 October 2023 |
– |
------------- |
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At 31 October 2022 |
|
------------- |
|
Company |
Shares in group undertakings |
£ |
|
Cost |
|
At 1 November 2022 |
|
Additions |
|
------------ |
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At 31 October 2023 |
|
------------ |
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Impairment |
|
At 1 November 2022 and 31 October 2023 |
– |
------------ |
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Carrying amount |
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At 31 October 2023 |
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------------ |
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At 31 October 2022 |
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------------ |
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Class of share |
Percentage of shares held |
|
Subsidiary undertakings |
||
|
Ordinary |
100 |
|
Ordinary |
100 |
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Ordinary |
100 |
|
Ordinary |
100 |
Group |
Company |
|||
2023 |
2022 |
2023 |
2022 |
|
£ |
£ |
£ |
£ |
|
Trade debtors |
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Amounts owed by group undertakings and undertakings in which the company has a participating interest |
– |
– |
|
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Other debtors |
|
|
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------------ |
--------- |
------------- |
------------ |
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------------ |
--------- |
------------- |
------------ |
|
Group |
Company |
|||
2023 |
2022 |
2023 |
2022 |
|
£ |
£ |
£ |
£ |
|
Bank loans and overdrafts |
|
– |
– |
– |
Trade creditors |
|
|
|
|
Corporation tax |
|
|
– |
|
Social security and other taxes |
|
|
|
|
Other creditors |
|
|
|
|
--------- |
------------ |
--------- |
------------ |
|
|
|
|
|
|
--------- |
------------ |
--------- |
------------ |
|
Group |
Company |
|||
2023 |
2022 |
2023 |
2022 |
|
£ |
£ |
£ |
£ |
|
Bank loans and overdrafts |
|
|
– |
|
Other creditors |
|
|
|
|
------------- |
------------- |
------------- |
------------- |
|
|
|
|
|
|
------------- |
------------- |
------------- |
------------- |
|
2023 |
2022 |
||
£ |
£ |
||
Net Asset Value |
4,238,780 |
5,066,772 |
|
Shareholder Loans |
26,834,868 |
25,373,736 |
|
Book Value of Investment Units at Balance Sheet date |
31,073,648 |
30,440,508 |
|
Value per Investment Unit |
10 |
11 |
|