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08734809 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08734809 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08734809 frs-core:UnlistedNon-exchangeTraded 2022-10-31 08734809 frs-core:UnlistedNon-exchangeTraded 2021-10-31 08734809 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 08734809 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08734809 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08734809 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08734809 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08734809 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08734809 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2021-11-01 2022-10-31 08734809 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 08734809 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 08734809 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 08734809 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 08734809 dpl-frs:Item8 2021-11-01 2022-10-31 08734809 dpl-frs:Item8 2021-10-31 08734809 dpl-frs:Item8 2022-10-31 08734809 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 08734809 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 08734809 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 08734809 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 08734809 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 08734809 dpl-frs:Item9 2021-11-01 2022-10-31 08734809 dpl-frs:Item9 2021-10-31 08734809 dpl-frs:Item9 2022-10-31 08734809 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 08734809 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 08734809 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 08734809 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2022-10-31 08734809 dpl-frs:Item12 2021-11-01 2022-10-31 08734809 dpl-frs:Item12 2021-10-31 08734809 dpl-frs:Item12 2022-10-31 08734809 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 08734809 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 08734809 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 08734809 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 08734809 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 08734809 1 2021-11-01 2022-10-31 08734809 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 08734809
Storm and Shelter Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
The Wow Company UK Ltd
3rd Floor
86-90 Paul Street
London
EC2A 4NE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08734809
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,596 454
Tangible Assets 5 55,996 79,847
73,592 80,301
CURRENT ASSETS
Debtors 6 120,606 163,184
Cash at bank and in hand 62,613 70,743
183,219 233,927
Creditors: Amounts Falling Due Within One Year 7 (122,540 ) (157,754 )
NET CURRENT ASSETS (LIABILITIES) 60,679 76,173
TOTAL ASSETS LESS CURRENT LIABILITIES 134,271 156,474
Creditors: Amounts Falling Due After More Than One Year 8 (73,316 ) (106,987 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,698 ) (13,698 )
NET ASSETS 49,257 35,789
CAPITAL AND RESERVES
Called up share capital 107 107
Share premium account 659 659
Profit and Loss Account 48,491 35,023
SHAREHOLDERS' FUNDS 49,257 35,789
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 Profit and Loss Account.
On behalf of the board
Mr Joshua Bennett
Director
Mr Lewis Jelley
Director
Mr Nicholas Patterson
Director
Mr Gruffydd Vaughan
Director
19 January 2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Storm and Shelter Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 08734809 . The registered office is 13 Mount Stuart Square, Cardiff, Wales, CF10 5EE.
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 value added taxes. Turnover is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Software. It is amortised to Profit and Loss Account over its estimated economic life of 4 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:
Freehold 15% straight line
Plant and machinery 15% and 25% straight line
Motor vehicles 20% and 50% straight line
Fixtures and fittings 15% straight line
Computer equipment 25% and 33% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
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2.7. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. 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.
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3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 15 13
15 13
4. Intangible Assets
Software Website Total
£ £ £
Cost
As at 1 November 2022 598 - 598
Additions - 20,000 20,000
As at 31 October 2023 598 20,000 20,598
Amortisation
As at 1 November 2022 144 - 144
Provided during the period 150 2,708 2,858
As at 31 October 2023 294 2,708 3,002
Net Book Value
As at 31 October 2023 304 17,292 17,596
As at 1 November 2022 454 - 454
5. Tangible Assets
Land & Property
Freehold Plant and machinery Motor vehicles Fixtures and fittings
£ £ £ £
Cost
As at 1 November 2022 12,445 73,864 19,270 10,856
Additions - - - 192
As at 31 October 2023 12,445 73,864 19,270 11,048
Depreciation
As at 1 November 2022 5,756 54,984 4,818 6,399
Provided during the period 1,867 5,307 3,854 1,278
As at 31 October 2023 7,623 60,291 8,672 7,677
Net Book Value
As at 31 October 2023 4,822 13,573 10,598 3,371
As at 1 November 2022 6,689 18,880 14,452 4,457
Page 5
Page 6
Computer equipment Total
£ £
Cost
As at 1 November 2022 108,965 225,400
Additions 1,119 1,311
As at 31 October 2023 110,084 226,711
Depreciation
As at 1 November 2022 73,596 145,553
Provided during the period 12,856 25,162
As at 31 October 2023 86,452 170,715
Net Book Value
As at 31 October 2023 23,632 55,996
As at 1 November 2022 35,369 79,847
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 50,688 128,072
Other debtors 57,075 22,269
107,763 150,341
Due after more than one year
Other debtors 12,843 12,843
12,843 12,843
120,606 163,184
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 37,650 49,734
Bank loans and overdrafts 38,146 36,494
Other creditors 12,322 48,305
Taxation and social security 34,422 23,221
122,540 157,754
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 73,316 106,987
73,316 106,987
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