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13561024 frs-core:LeasedAssets 2022-09-01 2023-08-31 13561024 frs-core:OwnedAssets 2022-09-01 2023-08-31 13561024 frs-core:CurrencyRisk 2022-09-01 2023-08-31 13561024 frs-core:MarketRisk 2022-09-01 2023-08-31 13561024 frs-core:InterestRateRisk 2022-09-01 2023-08-31 13561024 frs-core:DeferredTaxation 2022-09-01 2023-08-31 13561024 frs-core:DeferredTaxation 2022-08-31 13561024 frs-core:DeferredTaxation 2023-08-31 13561024 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 13561024 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 13561024 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 13561024 frs-core:ProvisionsDeferredTax 2023-08-31 13561024 frs-core:OtherDeferredTax 2023-08-31 13561024 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 13561024 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 13561024 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 13561024 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2022-09-01 2023-08-31 13561024 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 13561024 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 13561024 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 13561024 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 13561024 dpl-frs:Item2 2022-09-01 2023-08-31 13561024 dpl-frs:Item2 2022-08-31 13561024 dpl-frs:Item2 2023-08-31 13561024 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 13561024 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 13561024 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 13561024 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 13561024 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 13561024 dpl-frs:Item3 2022-09-01 2023-08-31 13561024 dpl-frs:Item3 2022-08-31 13561024 dpl-frs:Item3 2023-08-31 13561024 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 13561024 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 13561024 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 13561024 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2022-09-01 2023-08-31 13561024 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 13561024 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 13561024 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 13561024 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 13561024 dpl-frs:Item9 2022-09-01 2023-08-31 13561024 dpl-frs:Item9 2022-08-31 13561024 dpl-frs:Item9 2023-08-31 13561024 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 13561024 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 13561024 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 13561024 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 13561024 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 13561024 dpl-frs:Item10 2022-09-01 2023-08-31 13561024 dpl-frs:Item10 2022-08-31 13561024 dpl-frs:Item10 2023-08-31 13561024 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 13561024 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 13561024 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 13561024 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2023-08-31 13561024 1 2022-09-01 2023-08-31 13561024 frs-countries:EnglandWales 2022-09-01 2023-08-31 13561024 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-10 13561024 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 13561024 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 13561024 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 13561024 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-11 2022-08-31 13561024 frs-core:AllSubsidiaries 2021-08-11 2022-08-31 13561024 frs-core:KeyManagementPersonnel 2021-08-11 2022-08-31 13561024 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-11 2022-08-31 13561024 frs-core:OtherRelatedParties 2021-08-11 2022-08-31 13561024 2021-08-10 13561024 2022-08-31 13561024 2021-08-11 2022-08-31 13561024 frs-core:CurrentFinancialInstruments 2022-08-31 13561024 frs-core:CurrentFinancialInstruments 2021-08-11 2022-08-31 13561024 frs-core:Non-currentFinancialInstruments 2022-08-31 13561024 frs-core:Non-currentFinancialInstruments 2021-08-11 2022-08-31 13561024 frs-core:CurrentFinancialInstruments 2021-08-11 2022-08-31 13561024 frs-core:CurrentFinancialInstruments 2022-08-31 13561024 frs-core:AfterOneYear 2021-08-11 2022-08-31 13561024 frs-core:BetweenOneFiveYears 2021-08-11 2022-08-31 13561024 frs-core:BetweenOneFiveYears 2022-08-31 13561024 frs-core:ComputerEquipment 2022-08-31 13561024 frs-core:ComputerEquipment 2021-08-11 2022-08-31 13561024 frs-core:ComputerEquipment 2021-08-10 13561024 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 13561024 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-11 2022-08-31 13561024 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-10 13561024 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 13561024 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-11 2022-08-31 13561024 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-10 13561024 frs-core:FurnitureFittings 2022-08-31 13561024 frs-core:FurnitureFittings 2021-08-11 2022-08-31 13561024 frs-core:FurnitureFittings 2021-08-10 13561024 frs-core:NetGoodwill 2022-08-31 13561024 frs-core:NetGoodwill 2021-08-11 2022-08-31 13561024 frs-core:NetGoodwill 2021-08-10 13561024 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 13561024 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-11 2022-08-31 13561024 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-10 13561024 frs-core:LandBuildings 2022-08-31 13561024 frs-core:LandBuildings 2021-08-11 2022-08-31 13561024 frs-core:LandBuildings 2021-08-10 13561024 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 13561024 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-11 2022-08-31 13561024 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-10 13561024 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 13561024 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-11 2022-08-31 13561024 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-10 13561024 frs-core:MoreThanFiveYears 2021-08-11 2022-08-31 13561024 frs-core:MoreThanFiveYears 2022-08-31 13561024 frs-core:MotorVehicles 2022-08-31 13561024 frs-core:MotorVehicles 2021-08-11 2022-08-31 13561024 frs-core:MotorVehicles 2021-08-10 13561024 frs-core:OtherResidualIntangibleAssets 2022-08-31 13561024 frs-core:OtherResidualIntangibleAssets 2021-08-11 2022-08-31 13561024 frs-core:OtherResidualIntangibleAssets 2021-08-10 13561024 frs-core:PlantMachinery 2022-08-31 13561024 frs-core:PlantMachinery 2021-08-11 2022-08-31 13561024 frs-core:PlantMachinery 2021-08-10 13561024 frs-core:Secured 2022-08-31 13561024 frs-core:Unsecured 2022-08-31 13561024 frs-core:WithinOneYear 2021-08-11 2022-08-31 13561024 frs-core:WithinOneYear 2022-08-31 13561024 frs-core:CapitalRedemptionReserve 2021-08-11 2022-08-31 13561024 frs-core:CapitalRedemptionReserve 2021-08-10 13561024 frs-core:CapitalRedemptionReserve 2022-08-31 13561024 frs-core:OtherReservesSubtotal 2021-08-11 2022-08-31 13561024 frs-core:OtherReservesSubtotal 2021-08-10 13561024 frs-core:OtherReservesSubtotal 2022-08-31 13561024 frs-core:RevaluationReserve 2021-08-11 2022-08-31 13561024 frs-core:RevaluationReserve 2021-08-10 13561024 frs-core:RevaluationReserve 2022-08-31 13561024 frs-core:SharePremium 2021-08-11 2022-08-31 13561024 frs-core:SharePremium 2021-08-10 13561024 frs-core:SharePremium 2022-08-31 13561024 frs-core:ShareCapital 2021-08-11 2022-08-31 13561024 frs-core:ShareCapital 2021-08-10 13561024 frs-core:ShareCapital 2022-08-31 13561024 frs-core:RetainedEarningsAccumulatedLosses 2021-08-11 2022-08-31 13561024 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-10 13561024 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 13561024 frs-core:RetainedEarningsAccumulatedLosses 2021-08-10 13561024 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 13561024 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-10 13561024 frs-countries:UnitedKingdom 2021-08-11 2022-08-31 13561024 frs-countries:Europe 2021-08-11 2022-08-31 13561024 frs-countries:NorthAmerica 2021-08-11 2022-08-31 13561024 frs-countries:SouthAmerica 2021-08-11 2022-08-31 13561024 frs-countries:Asia 2021-08-11 2022-08-31 13561024 frs-countries:RestWorldOutsideUK 2021-08-11 2022-08-31 13561024 frs-bus:HighestPaidDirector 2021-08-11 2022-08-31 13561024 frs-bus:PrivateLimitedCompanyLtd 2021-08-11 2022-08-31 13561024 frs-bus:CompanyLimitedByGuarantee 2021-08-11 2022-08-31 13561024 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-11 2022-08-31 13561024 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-11 2022-08-31 13561024 frs-bus:FullAccounts 2021-08-11 2022-08-31 13561024 frs-bus:FilletedAccounts 2021-08-11 2022-08-31 13561024 frs-bus:AbridgedAccounts 2021-08-11 2022-08-31 13561024 frs-bus:FRS102 2021-08-11 2022-08-31 13561024 frs-bus:MediumEntities 2021-08-11 2022-08-31 13561024 frs-bus:SmallEntities 2021-08-11 2022-08-31 13561024 frs-bus:EntityHasNeverTraded 2021-08-11 2022-08-31 13561024 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-11 2022-08-31 13561024 frs-bus:Audited 2021-08-11 2022-08-31 13561024 frs-bus:AuditExempt-NoAccountantsReport 2021-08-11 2022-08-31 13561024 frs-bus:AuditExemptWithAccountantsReport 2021-08-11 2022-08-31 13561024 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-11 2022-08-31 13561024 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-11 2022-08-31 13561024 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-11 2022-08-31 13561024 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-11 2022-08-31 13561024 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-11 2022-08-31 13561024 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-11 2022-08-31 13561024 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-11 2022-08-31 13561024 frs-bus:OrdinaryShareClass1 2021-08-11 2022-08-31 13561024 frs-bus:OrdinaryShareClass1 2021-08-10 13561024 frs-bus:OrdinaryShareClass1 2022-08-31 13561024 frs-bus:OrdinaryShareClass2 2021-08-11 2022-08-31 13561024 frs-bus:OrdinaryShareClass2 2021-08-10 13561024 frs-bus:OrdinaryShareClass2 2022-08-31 13561024 frs-bus:OrdinaryShareClass3 2021-08-11 2022-08-31 13561024 frs-bus:OrdinaryShareClass3 2021-08-10 13561024 frs-bus:OrdinaryShareClass3 2022-08-31 13561024 frs-bus:OrdinaryShareClass4 2021-08-11 2022-08-31 13561024 frs-bus:OrdinaryShareClass4 2021-08-10 13561024 frs-bus:OrdinaryShareClass4 2022-08-31 13561024 frs-bus:OrdinaryShareClass5 2021-08-11 2022-08-31 13561024 frs-bus:OrdinaryShareClass5 2021-08-10 13561024 frs-bus:OrdinaryShareClass5 2022-08-31 13561024 frs-bus:PreferenceShareClass1 2021-08-11 2022-08-31 13561024 frs-bus:PreferenceShareClass1 2021-08-10 13561024 frs-bus:PreferenceShareClass1 2022-08-31 13561024 frs-bus:PreferenceShareClass2 2021-08-11 2022-08-31 13561024 frs-bus:PreferenceShareClass2 2021-08-10 13561024 frs-bus:PreferenceShareClass2 2022-08-31 13561024 frs-bus:PreferenceShareClass3 2021-08-11 2022-08-31 13561024 frs-bus:PreferenceShareClass3 2021-08-10 13561024 frs-bus:PreferenceShareClass3 2022-08-31 13561024 frs-bus:PreferenceShareClass4 2021-08-11 2022-08-31 13561024 frs-bus:PreferenceShareClass4 2021-08-10 13561024 frs-bus:PreferenceShareClass4 2022-08-31 13561024 frs-bus:PreferenceShareClass5 2021-08-11 2022-08-31 13561024 frs-bus:PreferenceShareClass5 2021-08-10 13561024 frs-bus:PreferenceShareClass5 2022-08-31 13561024 1 2021-08-11 2022-08-31 13561024 1 2022-08-31 13561024 1 2021-08-11 2022-08-31 13561024 frs-core:LeasedAssets 2021-08-11 2022-08-31 13561024 frs-core:OwnedAssets 2021-08-11 2022-08-31 13561024 frs-core:CurrencyRisk 2021-08-11 2022-08-31 13561024 frs-core:MarketRisk 2021-08-11 2022-08-31 13561024 frs-core:InterestRateRisk 2021-08-11 2022-08-31 13561024 frs-core:DeferredTaxation 2021-08-11 2022-08-31 13561024 frs-core:DeferredTaxation 2021-08-10 13561024 frs-core:DeferredTaxation 2022-08-31 13561024 frs-core:OtherProvisionsContingentLiabilities 2021-08-11 2022-08-31 13561024 frs-core:OtherProvisionsContingentLiabilities 2021-08-10 13561024 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 13561024 frs-core:ProvisionsDeferredTax 2022-08-31 13561024 frs-core:OtherDeferredTax 2022-08-31 13561024 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 13561024 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 13561024 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 13561024 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-11 2022-08-31 13561024 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-10 13561024 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 13561024 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-11 2022-08-31 13561024 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-10 13561024 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 13561024 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-11 2022-08-31 13561024 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-10 13561024 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 13561024 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 13561024 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 13561024 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 13561024 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 13561024 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 13561024 frs-core:TaxCreditsDeferredTax 2022-08-31 13561024 frs-core:CostValuation 2021-08-10 13561024 frs-core:AdditionsToInvestments 2022-08-31 13561024 frs-core:DisposalsRepaymentsInvestments 2022-08-31 13561024 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 13561024 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 13561024 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 13561024 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 13561024 frs-core:CostValuation 2022-08-31 13561024 frs-core:ProvisionsForImpairmentInvestments 2021-08-10 13561024 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 13561024 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 13561024 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 13561024 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 13561024 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 13561024 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 13561024 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 13561024 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 13561024 frs-core:ListedExchangeTraded 2022-08-31 13561024 frs-core:ListedExchangeTraded 2021-08-10 13561024 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-10 13561024 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 13561024 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 13561024 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 13561024 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Registered number: 13561024
Commins Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Steiner & Co.
50 Cowick Street
Exeter
Devon
EX4 1AP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13561024
31 August 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 245 330
245 330
CURRENT ASSETS
Stocks 5 900 5,000
Debtors 6 - 30,000
Cash at bank and in hand 149,313 29,560
150,213 64,560
Creditors: Amounts Falling Due Within One Year 7 (48,101 ) (19,015 )
NET CURRENT ASSETS (LIABILITIES) 102,112 45,545
TOTAL ASSETS LESS CURRENT LIABILITIES 102,357 45,875
NET ASSETS 102,357 45,875
CAPITAL AND RESERVES
Called up share capital 8 312 312
Profit and Loss Account 102,045 45,563
SHAREHOLDERS' FUNDS 102,357 45,875
Page 1
Page 2
For the year ending 31 August 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 Mark Commins
Director
16th January 2024
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
Commins Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13561024 . The registered office is 50 Cowick Street, Exeter, Devon, EX4 1AP.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Computer Equipment 25% reducing balance
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.
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 439
As at 31 August 2023 439
Depreciation
As at 1 September 2022 109
Provided during the period 85
As at 31 August 2023 194
Net Book Value
As at 31 August 2023 245
As at 1 September 2022 330
5. Stocks
31 August 2023 31 August 2022
£ £
Work in progress 900 5,000
900 5,000
6. Debtors
31 August 2023 31 August 2022
£ £
Due within one year
SPD Group SW Limited - 30,000
- 30,000
7. Creditors: Amounts Falling Due Within One Year
31 August 2023 31 August 2022
£ £
Corporation tax 19,605 10,579
VAT 7,980 -
Accruals and deferred income 1,200 1,200
Directors' loan accounts 19,316 7,236
48,101 19,015
Page 4
Page 5
8. Share Capital
31 August 2023 31 August 2022
£ £
Allotted, Called up and fully paid 312 312
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
31 August 2023 31 August 2022
£ £
Mrs Lorraine Commins 9,720 -
Mr Mark Commins 9,720 -
Page 5