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REGISTERED NUMBER: 04508478 (England and Wales)















FDS HARROGATE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023






FDS HARROGATE LIMITED (REGISTERED NUMBER: 04508478)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FDS HARROGATE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTOR: S J Owen





SECRETARY: Ms S L Hughes





REGISTERED OFFICE: 23 Cautley Drive
Killinghall
Harrogate
North Yorkshire
HG3 2DJ





REGISTERED NUMBER: 04508478 (England and Wales)

FDS HARROGATE LIMITED (REGISTERED NUMBER: 04508478)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 623 779
623 779

CURRENT ASSETS
Stocks 2,302 2,439
Debtors 6 327 7,366
Cash at bank 29,553 10,983
32,182 20,788
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

7

20,126

15,917
NET CURRENT ASSETS 12,056 4,871
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,679

5,650

PROVISIONS FOR LIABILITIES 8 156 148
NET ASSETS 12,523 5,502

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 12,520 5,499
SHAREHOLDERS' FUNDS 12,523 5,502

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

FDS HARROGATE LIMITED (REGISTERED NUMBER: 04508478)

BALANCE SHEET - continued
31 AUGUST 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 February 2024 and were signed by:





S J Owen - Director


FDS HARROGATE LIMITED (REGISTERED NUMBER: 04508478)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023


1. STATUTORY INFORMATION

FDS Harrogate Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business in 2003, is being amortised evenly over its estimated useful economic life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stock has been valued at the lower of cost and estimated selling price less costs to complete and sell.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

FDS HARROGATE LIMITED (REGISTERED NUMBER: 04508478)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


2. ACCOUNTING POLICIES - continued

Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in
the statement of income when due.

Government grants
Government grants received or receivable, in relation to expenditure, are credited when the expenditure is charged to profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 4,635
AMORTISATION
At 1 September 2022
and 31 August 2023 4,635
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

FDS HARROGATE LIMITED (REGISTERED NUMBER: 04508478)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 September 2022
and 31 August 2023 145 932 1,077
DEPRECIATION
At 1 September 2022 46 252 298
Charge for year 20 136 156
At 31 August 2023 66 388 454
NET BOOK VALUE
At 31 August 2023 79 544 623
At 31 August 2022 99 680 779

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 327 7,366

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 50
Taxation and social security 17,106 14,867
Other creditors 3,020 1,000
20,126 15,917

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 156 148

Deferred
tax
£   
Balance at 1 September 2022 148
Provided during year (39 )
Change of rate 47
Balance at 31 August 2023 156

FDS HARROGATE LIMITED (REGISTERED NUMBER: 04508478)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


9. ULTIMATE CONTROLLING PARTY

The controlling party is S J Owen.