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2022-07-31 10296467 17 2021-08-01 2022-07-31 10296467 frs-core:CurrentFinancialInstruments 17 2022-07-31 10296467 frs-core:Non-currentFinancialInstruments 17 2022-07-31 10296467 18 2021-08-01 2022-07-31 10296467 frs-core:CurrentFinancialInstruments 18 2022-07-31 10296467 frs-core:Non-currentFinancialInstruments 18 2022-07-31 10296467 19 2021-08-01 2022-07-31 10296467 frs-core:CurrentFinancialInstruments 19 2022-07-31 10296467 frs-core:Non-currentFinancialInstruments 19 2022-07-31 10296467 20 2021-08-01 2022-07-31 10296467 frs-core:CurrentFinancialInstruments 20 2022-07-31 10296467 frs-core:Non-currentFinancialInstruments 20 2022-07-31 10296467 dpl-frs:Item1 2021-08-01 2022-07-31 10296467 dpl-frs:Item1 2021-07-31 10296467 dpl-frs:Item1 2022-07-31 10296467 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 10296467 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 10296467 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 10296467 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 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2021-07-31 10296467 dpl-frs:Item4 2022-07-31 10296467 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 10296467 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 10296467 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 10296467 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 10296467 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 10296467 dpl-frs:Item5 2021-08-01 2022-07-31 10296467 dpl-frs:Item5 2021-07-31 10296467 dpl-frs:Item5 2022-07-31 10296467 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 10296467 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 10296467 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 10296467 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 10296467 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 10296467 dpl-frs:Item6 2021-08-01 2022-07-31 10296467 dpl-frs:Item6 2021-07-31 10296467 dpl-frs:Item6 2022-07-31 10296467 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 10296467 dpl-frs:CostSales 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Registered number: 10296467
All Broadcast Wireless Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
DEB Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10296467
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 278 370
278 370
CURRENT ASSETS
Debtors 5 4,643 3,085
Cash at bank and in hand 41,807 41,574
46,450 44,659
Creditors: Amounts Falling Due Within One Year 6 (4,574 ) (4,683 )
NET CURRENT ASSETS (LIABILITIES) 41,876 39,976
TOTAL ASSETS LESS CURRENT LIABILITIES 42,154 40,346
PROVISIONS FOR LIABILITIES
Deferred Taxation (53 ) (94 )
NET ASSETS 42,101 40,252
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 42,001 40,152
SHAREHOLDERS' FUNDS 42,101 40,252
Page 1
Page 2
For the year ending 31 July 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 Andrew Woolhouse
Director
31/01/2024
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
All Broadcast Wireless Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10296467 . The registered office is DEB House, 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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:
Tools and Equipment 25% reducing balance
2.4. 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 year 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 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.
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: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Tools and Equipment
£
Cost
As at 1 August 2022 1,879
As at 31 July 2023 1,879
Depreciation
As at 1 August 2022 1,509
Provided during the period 92
As at 31 July 2023 1,601
Net Book Value
As at 31 July 2023 278
As at 1 August 2022 370
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,576 3,007
Prepayments and accrued income 67 78
4,643 3,085
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 3,878 4,083
Directors' loan accounts 696 600
4,574 4,683
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The company is controlled by Mr A Woolhouse and Ms E Ihme, directors and shareholders of the company.
The balance on the directors' loan account of Mr A Woolhouse and Ms E Ihme at 31st July 2023 were £646 & £50 (2022 - £550 & £50) respectively due from the company.
Page 4