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2023-04-30 10438570 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2023-04-30 10438570 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2023-04-30 10438570 dpl-frs:Item8 2021-11-01 2023-04-30 10438570 dpl-frs:Item8 2021-10-31 10438570 dpl-frs:Item8 2023-04-30 10438570 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2023-04-30 10438570 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 10438570 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 10438570 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2023-04-30 10438570 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2023-04-30 10438570 dpl-frs:Item9 2021-11-01 2023-04-30 10438570 dpl-frs:Item9 2021-10-31 10438570 dpl-frs:Item9 2023-04-30 10438570 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2023-04-30 10438570 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 10438570 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 10438570 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2023-04-30 10438570 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2023-04-30 10438570 dpl-frs:Item10 2021-11-01 2023-04-30 10438570 dpl-frs:Item10 2021-10-31 10438570 dpl-frs:Item10 2023-04-30 10438570 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2023-04-30 10438570 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 10438570 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 10438570 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2023-04-30 10438570 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2023-04-30 10438570 dpl-frs:Item11 2021-11-01 2023-04-30 10438570 dpl-frs:Item11 2021-10-31 10438570 dpl-frs:Item11 2023-04-30 10438570 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2023-04-30 10438570 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 10438570 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 10438570 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2023-04-30 10438570 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2023-04-30 10438570 dpl-frs:Item12 2021-11-01 2023-04-30 10438570 dpl-frs:Item12 2021-10-31 10438570 dpl-frs:Item12 2023-04-30 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frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-01 2021-10-31 10438570 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-31 10438570 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 10438570 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-01 2021-10-31 10438570 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-31 10438570 frs-core:FurnitureFittings 2021-10-31 10438570 frs-core:FurnitureFittings 2020-11-01 2021-10-31 10438570 frs-core:FurnitureFittings 2020-10-31 10438570 frs-core:NetGoodwill 2021-10-31 10438570 frs-core:NetGoodwill 2020-11-01 2021-10-31 10438570 frs-core:NetGoodwill 2020-10-31 10438570 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 10438570 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-01 2021-10-31 10438570 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-31 10438570 frs-core:LandBuildings 2021-10-31 10438570 frs-core:LandBuildings 2020-11-01 2021-10-31 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10438570 frs-core:PlantMachinery 2020-11-01 2021-10-31 10438570 frs-core:PlantMachinery 2020-10-31 10438570 frs-core:Secured 2021-10-31 10438570 frs-core:Unsecured 2021-10-31 10438570 frs-core:WithinOneYear 2020-11-01 2021-10-31 10438570 frs-core:WithinOneYear 2021-10-31 10438570 frs-core:CapitalRedemptionReserve 2020-11-01 2021-10-31 10438570 frs-core:CapitalRedemptionReserve 2020-10-31 10438570 frs-core:CapitalRedemptionReserve 2021-10-31 10438570 frs-core:OtherReservesSubtotal 2020-11-01 2021-10-31 10438570 frs-core:OtherReservesSubtotal 2020-10-31 10438570 frs-core:OtherReservesSubtotal 2021-10-31 10438570 frs-core:RevaluationReserve 2020-11-01 2021-10-31 10438570 frs-core:RevaluationReserve 2020-10-31 10438570 frs-core:RevaluationReserve 2021-10-31 10438570 frs-core:SharePremium 2020-11-01 2021-10-31 10438570 frs-core:SharePremium 2020-10-31 10438570 frs-core:SharePremium 2021-10-31 10438570 frs-core:ShareCapital 2020-11-01 2021-10-31 10438570 frs-core:ShareCapital 2020-10-31 10438570 frs-core:ShareCapital 2021-10-31 10438570 frs-core:RetainedEarningsAccumulatedLosses 2020-11-01 2021-10-31 10438570 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-10-31 10438570 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 10438570 frs-core:RetainedEarningsAccumulatedLosses 2020-10-31 10438570 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 10438570 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-31 10438570 frs-countries:UnitedKingdom 2020-11-01 2021-10-31 10438570 frs-countries:Europe 2020-11-01 2021-10-31 10438570 frs-countries:NorthAmerica 2020-11-01 2021-10-31 10438570 frs-countries:SouthAmerica 2020-11-01 2021-10-31 10438570 frs-countries:Asia 2020-11-01 2021-10-31 10438570 frs-countries:RestWorldOutsideUK 2020-11-01 2021-10-31 10438570 frs-bus:HighestPaidDirector 2020-11-01 2021-10-31 10438570 frs-bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31 10438570 frs-bus:CompanyLimitedByGuarantee 2020-11-01 2021-10-31 10438570 frs-bus:LimitedLiabilityPartnershipLLP 2020-11-01 2021-10-31 10438570 frs-bus:LimitedLiabilityPartnershipsSORP 2020-11-01 2021-10-31 10438570 frs-bus:FullAccounts 2020-11-01 2021-10-31 10438570 frs-bus:FilletedAccounts 2020-11-01 2021-10-31 10438570 frs-bus:AbridgedAccounts 2020-11-01 2021-10-31 10438570 frs-bus:FRS102 2020-11-01 2021-10-31 10438570 frs-bus:MediumEntities 2020-11-01 2021-10-31 10438570 frs-bus:SmallEntities 2020-11-01 2021-10-31 10438570 frs-bus:EntityHasNeverTraded 2020-11-01 2021-10-31 10438570 frs-bus:EntityNoLongerTradingButTradedInPast 2020-11-01 2021-10-31 10438570 frs-bus:Audited 2020-11-01 2021-10-31 10438570 frs-bus:AuditExempt-NoAccountantsReport 2020-11-01 2021-10-31 10438570 frs-bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 10438570 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10438570 frs-bus:LargeCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10438570 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10438570 frs-bus:SmallCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10438570 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10438570 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10438570 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10438570 frs-bus:OrdinaryShareClass1 2020-11-01 2021-10-31 10438570 frs-bus:OrdinaryShareClass1 2020-10-31 10438570 frs-bus:OrdinaryShareClass1 2021-10-31 10438570 frs-bus:OrdinaryShareClass2 2020-11-01 2021-10-31 10438570 frs-bus:OrdinaryShareClass2 2020-10-31 10438570 frs-bus:OrdinaryShareClass2 2021-10-31 10438570 frs-bus:OrdinaryShareClass3 2020-11-01 2021-10-31 10438570 frs-bus:OrdinaryShareClass3 2020-10-31 10438570 frs-bus:OrdinaryShareClass3 2021-10-31 10438570 frs-bus:OrdinaryShareClass4 2020-11-01 2021-10-31 10438570 frs-bus:OrdinaryShareClass4 2020-10-31 10438570 frs-bus:OrdinaryShareClass4 2021-10-31 10438570 frs-bus:OrdinaryShareClass5 2020-11-01 2021-10-31 10438570 frs-bus:OrdinaryShareClass5 2020-10-31 10438570 frs-bus:OrdinaryShareClass5 2021-10-31 10438570 frs-bus:PreferenceShareClass1 2020-11-01 2021-10-31 10438570 frs-bus:PreferenceShareClass1 2020-10-31 10438570 frs-bus:PreferenceShareClass1 2021-10-31 10438570 frs-bus:PreferenceShareClass2 2020-11-01 2021-10-31 10438570 frs-bus:PreferenceShareClass2 2020-10-31 10438570 frs-bus:PreferenceShareClass2 2021-10-31 10438570 frs-bus:PreferenceShareClass3 2020-11-01 2021-10-31 10438570 frs-bus:PreferenceShareClass3 2020-10-31 10438570 frs-bus:PreferenceShareClass3 2021-10-31 10438570 frs-bus:PreferenceShareClass4 2020-11-01 2021-10-31 10438570 frs-bus:PreferenceShareClass4 2020-10-31 10438570 frs-bus:PreferenceShareClass4 2021-10-31 10438570 frs-bus:PreferenceShareClass5 2020-11-01 2021-10-31 10438570 frs-bus:PreferenceShareClass5 2020-10-31 10438570 frs-bus:PreferenceShareClass5 2021-10-31 10438570 1 2020-11-01 2021-10-31 10438570 1 2021-10-31 10438570 1 2020-11-01 2021-10-31 10438570 frs-core:LeasedAssets 2020-11-01 2021-10-31 10438570 frs-core:OwnedAssets 2020-11-01 2021-10-31 10438570 frs-core:CurrencyRisk 2020-11-01 2021-10-31 10438570 frs-core:MarketRisk 2020-11-01 2021-10-31 10438570 frs-core:InterestRateRisk 2020-11-01 2021-10-31 10438570 frs-core:DeferredTaxation 2020-11-01 2021-10-31 10438570 frs-core:DeferredTaxation 2020-10-31 10438570 frs-core:DeferredTaxation 2021-10-31 10438570 frs-core:OtherProvisionsContingentLiabilities 2020-11-01 2021-10-31 10438570 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 10438570 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 10438570 frs-core:ProvisionsDeferredTax 2021-10-31 10438570 frs-core:OtherDeferredTax 2021-10-31 10438570 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-31 10438570 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-31 10438570 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-31 10438570 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-01 2021-10-31 10438570 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 10438570 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 10438570 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 10438570 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-31 10438570 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 10438570 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 10438570 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-31 10438570 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 10438570 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-10-31 10438570 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-10-31 10438570 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-10-31 10438570 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-10-31 10438570 frs-core:Share-basedPaymentsDeferredTax 2021-10-31 10438570 frs-core:TaxCreditsDeferredTax 2021-10-31 10438570 frs-core:CostValuation 2020-10-31 10438570 frs-core:AdditionsToInvestments 2021-10-31 10438570 frs-core:DisposalsRepaymentsInvestments 2021-10-31 10438570 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-10-31 10438570 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-10-31 10438570 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-10-31 10438570 frs-core:OtherIncreaseDecreaseInInvestments 2021-10-31 10438570 frs-core:CostValuation 2021-10-31 10438570 frs-core:ProvisionsForImpairmentInvestments 2020-10-31 10438570 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-10-31 10438570 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10438570 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-10-31 10438570 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-10-31 10438570 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-10-31 10438570 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10438570 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10438570 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 10438570 frs-core:ListedExchangeTraded 2021-10-31 10438570 frs-core:ListedExchangeTraded 2020-10-31 10438570 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-10-31 10438570 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-10-31 10438570 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-10-31 10438570 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10438570 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-10-31 10438570 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10438570 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10438570 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 10438570 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-31 10438570 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10438570 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10438570 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 10438570
Littleover Healthcare UK LTD
Unaudited Financial Statements
For the Period 1 November 2021 to 30 April 2023
AWR Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10438570
30 April 2023 31 October 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 235,082 281,582
Tangible Assets 5 78,581 12,415
313,663 293,997
CURRENT ASSETS
Stocks 6 47,196 42,900
Debtors 7 126,014 192,879
Cash at bank and in hand 345,722 135,276
518,932 371,055
Creditors: Amounts Falling Due Within One Year 8 (304,382 ) (344,933 )
NET CURRENT ASSETS (LIABILITIES) 214,550 26,122
TOTAL ASSETS LESS CURRENT LIABILITIES 528,213 320,119
Creditors: Amounts Falling Due After More Than One Year 9 (323,545 ) (232,078 )
NET ASSETS 204,668 88,041
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 204,667 88,040
SHAREHOLDERS' FUNDS 204,668 88,041
Page 1
Page 2
For the period ending 30 April 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 Shahid Hussain
Director
19/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Littleover Healthcare UK LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10438570 . The registered office is 562 Burton Road, Littleover, Derby, England, DE23 6DF.
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. 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 profit and loss account over its estimated economic life of .... years.
2.4. 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 12 Years
Plant & Machinery 25% Straight line
Motor Vehicles 20% Straight line
Fixtures & Fittings 15% Straight line
Computer Equipment 25% Staight line
2.5. 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.
2.6. 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 years 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.
...CONTINUED
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Page 4
2.6. Taxation - continued
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 assets reflect 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.
2.7. 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 period was: 7 (2021: 4)
7 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2021 309,998
As at 30 April 2023 309,998
Amortisation
As at 1 November 2021 28,416
Provided during the period 46,500
As at 30 April 2023 74,916
Net Book Value
As at 30 April 2023 235,082
As at 1 November 2021 281,582
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2021 9,311 1,637 - 3,002
Additions - 5,600 53,280 -
As at 30 April 2023 9,311 7,237 53,280 3,002
...CONTINUED
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Page 5
Depreciation
As at 1 November 2021 711 581 - 1,425
Provided during the period 1,164 715 1,776 676
As at 30 April 2023 1,875 1,296 1,776 2,101
Net Book Value
As at 30 April 2023 7,436 5,941 51,504 901
As at 1 November 2021 8,600 1,056 - 1,577
Computer Equipment Total
£ £
Cost
As at 1 November 2021 1,752 15,702
Additions 12,853 71,733
As at 30 April 2023 14,605 87,435
Depreciation
As at 1 November 2021 570 3,287
Provided during the period 1,236 5,567
As at 30 April 2023 1,806 8,854
Net Book Value
As at 30 April 2023 12,799 78,581
As at 1 November 2021 1,182 12,415
6. Stocks
30 April 2023 31 October 2021
£ £
Stock 47,196 42,900
47,196 42,900
7. Debtors
30 April 2023 31 October 2021
£ £
Due within one year
Trade debtors 66,570 189,572
Prepayments and accrued income 1,239 1,586
Other debtors 44,050 -
VAT 14,155 1,721
126,014 192,879
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8. Creditors: Amounts Falling Due Within One Year
30 April 2023 31 October 2021
£ £
Trade creditors 165,455 213,446
Other loans 1,250 -
Corporation tax 22,541 26,582
Other taxes and social security 2,628 792
Net wages 12,829 1,778
Other creditors - 15,439
Accruals and deferred income 1,843 43
Director's loan account 97,836 86,853
304,382 344,933
9. Creditors: Amounts Falling Due After More Than One Year
30 April 2023 31 October 2021
£ £
Bank loans 323,545 230,828
Other loans - 1,250
323,545 232,078
10. Share Capital
30 April 2023 31 October 2021
£ £
Allotted, Called up and fully paid 1 1
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:  Rent payvale under the lease until the first break clause date 19/05/2027
30 April 2023 31 October 2021
£ £
Not later than one year 12,780 12,780
Later than one year and not later than five years 41,535 51,120
Later than five years - 11,865
54,315 75,765
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