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2022-10-31 07410800 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 07410800 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 07410800 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 07410800 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 07410800 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 07410800 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 07410800 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 07410800 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 07410800 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 07410800 frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:UnlistedNon-exchangeTraded 2021-10-31 07410800 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 07410800 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 07410800 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 07410800 dpl-frs:CostSales 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales 2021-10-31 07410800 dpl-frs:CostSales 2022-10-31 07410800 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 07410800 frs-bus:Director1 2021-11-01 2022-10-31 07410800 frs-bus:Director1 2021-10-31 07410800 frs-bus:Director1 2022-10-31 07410800 frs-bus:Director2 2021-11-01 2022-10-31 07410800 frs-bus:Director2 2021-10-31 07410800 frs-bus:Director2 2022-10-31 07410800 frs-bus:Director3 2021-11-01 2022-10-31 07410800 frs-bus:Director3 2021-10-31 07410800 frs-bus:Director3 2022-10-31 07410800 1 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 1 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 1 2022-10-31 07410800 2 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 2 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 2 2022-10-31 07410800 3 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 3 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 3 2022-10-31 07410800 4 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 4 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 4 2022-10-31 07410800 5 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 5 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 5 2022-10-31 07410800 6 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 6 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 6 2022-10-31 07410800 7 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 7 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 7 2022-10-31 07410800 8 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 8 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 8 2022-10-31 07410800 9 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 9 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 9 2022-10-31 07410800 10 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 10 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 10 2022-10-31 07410800 11 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 11 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 11 2022-10-31 07410800 12 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 12 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 12 2022-10-31 07410800 13 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 13 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 13 2022-10-31 07410800 14 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 14 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 14 2022-10-31 07410800 15 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 15 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 15 2022-10-31 07410800 16 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 16 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 16 2022-10-31 07410800 17 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 17 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 17 2022-10-31 07410800 18 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 18 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 18 2022-10-31 07410800 19 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 19 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 19 2022-10-31 07410800 20 2021-11-01 2022-10-31 07410800 frs-core:CurrentFinancialInstruments 20 2022-10-31 07410800 frs-core:Non-currentFinancialInstruments 20 2022-10-31 07410800 dpl-frs:Item1 2021-11-01 2022-10-31 07410800 dpl-frs:Item1 2021-10-31 07410800 dpl-frs:Item1 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 07410800 dpl-frs:Item2 2021-11-01 2022-10-31 07410800 dpl-frs:Item2 2021-10-31 07410800 dpl-frs:Item2 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 07410800 dpl-frs:Item3 2021-11-01 2022-10-31 07410800 dpl-frs:Item3 2021-10-31 07410800 dpl-frs:Item3 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 07410800 dpl-frs:Item4 2021-11-01 2022-10-31 07410800 dpl-frs:Item4 2021-10-31 07410800 dpl-frs:Item4 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 07410800 dpl-frs:Item5 2021-11-01 2022-10-31 07410800 dpl-frs:Item5 2021-10-31 07410800 dpl-frs:Item5 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 07410800 dpl-frs:Item6 2021-11-01 2022-10-31 07410800 dpl-frs:Item6 2021-10-31 07410800 dpl-frs:Item6 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 07410800 dpl-frs:Item7 2021-11-01 2022-10-31 07410800 dpl-frs:Item7 2021-10-31 07410800 dpl-frs:Item7 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 07410800 dpl-frs:Item8 2021-11-01 2022-10-31 07410800 dpl-frs:Item8 2021-10-31 07410800 dpl-frs:Item8 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 07410800 dpl-frs:Item9 2021-11-01 2022-10-31 07410800 dpl-frs:Item9 2021-10-31 07410800 dpl-frs:Item9 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 07410800 dpl-frs:Item10 2021-11-01 2022-10-31 07410800 dpl-frs:Item10 2021-10-31 07410800 dpl-frs:Item10 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 07410800 dpl-frs:Item11 2021-11-01 2022-10-31 07410800 dpl-frs:Item11 2021-10-31 07410800 dpl-frs:Item11 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 07410800 dpl-frs:Item12 2021-11-01 2022-10-31 07410800 dpl-frs:Item12 2021-10-31 07410800 dpl-frs:Item12 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 07410800 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 07410800 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 07410800 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 07410800 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 07410800 1 2021-11-01 2022-10-31 07410800 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 07410800
PJ&SMJ Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07410800
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,375 4,275
Tangible Assets 5 52,198 30,073
55,573 34,348
CURRENT ASSETS
Debtors 6 49,327 40,655
Cash at bank and in hand 223,067 181,445
272,394 222,100
Creditors: Amounts Falling Due Within One Year 7 (238,513 ) (194,464 )
NET CURRENT ASSETS (LIABILITIES) 33,881 27,636
TOTAL ASSETS LESS CURRENT LIABILITIES 89,454 61,984
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,100 ) (4,220 )
NET ASSETS 82,354 57,764
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 82,254 57,664
SHAREHOLDERS' FUNDS 82,354 57,764
Page 1
Page 2
For the year ending 31 October 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 Income Statement.
On behalf of the board
Mr D R Johnson
Director
20/11/2023
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
PJ&SMJ Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07410800 . The registered office is 12 Belmont Street, Skipton, North Yorkshire, BD23 1RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to the income statement over their estimated economic life of 10 years.
2.5. 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:
Leasehold 10% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.

2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date.
Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
Page 3
Page 4
2.9. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 9)
10 9
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 November 2022 10,000 9,000 19,000
As at 31 October 2023 10,000 9,000 19,000
Amortisation
As at 1 November 2022 10,000 4,725 14,725
Provided during the period - 900 900
As at 31 October 2023 10,000 5,625 15,625
Net Book Value
As at 31 October 2023 - 3,375 3,375
As at 1 November 2022 - 4,275 4,275
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2022 8,662 31,529 64,651 104,842
Additions - 25,321 7,519 32,840
Disposals - (15,765 ) - (15,765 )
As at 31 October 2023 8,662 41,085 72,170 121,917
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 November 2022 8,662 26,268 39,839 74,769
Provided during the period - 4,059 4,025 8,084
Disposals - (13,134 ) - (13,134 )
As at 31 October 2023 8,662 17,193 43,864 69,719
Net Book Value
As at 31 October 2023 - 23,892 28,306 52,198
As at 1 November 2022 - 5,261 24,812 30,073
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 42,509 35,606
Prepayments and accrued income 3,934 2,191
Other taxes and social security 2,884 2,858
49,327 40,655
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 35,612 20,802
VAT 20,871 17,267
Other creditors 155,730 130,095
Accruals and deferred income 1,300 1,300
Directors' loan accounts 25,000 25,000
238,513 194,464
8. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,376 (2022 - £2,071).
Contributions totalling £nil (2022 - £nil) were payable to the fund at the year end, and are included in creditors: amount falling due within one year.
9. Related Party Transactions
Included in creditors: amounts falling due within one year, are the following directors loan account balances:
Mr D Johnson - £10,000 (2022 - £10,000)
Mrs L Johnson - £15,000 (2022 - £15,000)
The balances are interest free and repayable on demand.
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