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Registered number: SC623823
Newsagent Fox Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
FNS Accounting
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC623823
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,560 4,450
3,560 4,450
CURRENT ASSETS
Stocks 5 40,879 49,420
Cash at bank and in hand 45,380 33,886
86,259 83,306
Creditors: Amounts Falling Due Within One Year 6 (60,698 ) (43,823 )
NET CURRENT ASSETS (LIABILITIES) 25,561 39,483
TOTAL ASSETS LESS CURRENT LIABILITIES 29,121 43,933
Creditors: Amounts Falling Due After More Than One Year 7 (38,464 ) (47,338 )
NET LIABILITIES (9,343 ) (3,405 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (9,443 ) (3,505 )
SHAREHOLDERS' FUNDS (9,343) (3,405)
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Azad Ahmad
Director
20/12/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Newsagent Fox Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC623823 . The registered office is 8 Rockbank Place, Clydebank, G81 5NZ.
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 20% reduce balance
Fixtures & Fittings 20% reduce balance
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. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2022 2,900 5,048 7,948
As at 31 March 2023 2,900 5,048 7,948
Depreciation
As at 1 April 2022 580 2,918 3,498
Provided during the period 464 426 890
As at 31 March 2023 1,044 3,344 4,388
Net Book Value
As at 31 March 2023 1,856 1,704 3,560
As at 1 April 2022 2,320 2,130 4,450
5. Stocks
2023 2022
£ £
Stock 40,879 -
Stock - 49,420
40,879 49,420
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 1
PAYE - 99
VAT 3,795 319
Accruals expenses 80 80
Director's loan account 56,823 43,324
60,698 43,823
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 38,464 47,338
38,464 47,338
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4