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2021-11-01 2022-10-31 07811952 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 07811952 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 07811952 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 07811952 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 07811952 dpl-frs:Item8 2021-11-01 2022-10-31 07811952 dpl-frs:Item8 2021-10-31 07811952 dpl-frs:Item8 2022-10-31 07811952 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 07811952 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 07811952 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 07811952 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 07811952 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 07811952 dpl-frs:Item9 2021-11-01 2022-10-31 07811952 dpl-frs:Item9 2021-10-31 07811952 dpl-frs:Item9 2022-10-31 07811952 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 07811952 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 07811952 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 07811952 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2022-10-31 07811952 dpl-frs:Item12 2021-11-01 2022-10-31 07811952 dpl-frs:Item12 2021-10-31 07811952 dpl-frs:Item12 2022-10-31 07811952 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 07811952 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 07811952 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 07811952 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 07811952 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 07811952 1 2021-11-01 2022-10-31 07811952 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 07811952
One Stop Science & Nature Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Steve Pye & Co.
Chartered Certified Accountants
3 North Lynn Bus. Village
Bergen Way, North Lynn Industrial Estate
King's Lynn
Norfolk
PE30 2JG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07811952
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,900 2,850
Tangible Assets 5 4,011 5,348
5,911 8,198
CURRENT ASSETS
Stocks 49,802 52,878
Debtors 6 26,345 17,651
Cash at bank and in hand 10,758 13,083
86,905 83,612
Creditors: Amounts Falling Due Within One Year 7 (57,445 ) (42,922 )
NET CURRENT ASSETS (LIABILITIES) 29,460 40,690
TOTAL ASSETS LESS CURRENT LIABILITIES 35,371 48,888
Creditors: Amounts Falling Due After More Than One Year 8 (60,781 ) (74,555 )
NET LIABILITIES (25,410 ) (25,667 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (25,510 ) (25,767 )
SHAREHOLDERS' FUNDS (25,410) (25,667)
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 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 Richard Campey
Director
8 February 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
One Stop Science & Nature Ltd 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.
The presentation currency of the unaudited accounts is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of 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.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis which is dependent on the continued support of third parties. The director is of the opinion the company will continue to be able to meet its financial obligations over the next 12 months and therefore believes it is appropriate for the financial statements to be prepared on a going concern basis.
2.3. Significant judgements and estimations
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underliyng assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.5. Intangible Fixed Assets and Amortisation - Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful life of the goodwill of 6 years.
2.6. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initally measured at cost. After inital recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Website is being amortised evenly over its estimated useful life of 5 years.
2.7. 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:
Plant & Machinery 25% on reducing balance
2.8. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.
Page 3
Page 4
2.9. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.10. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Intangible Assets
Goodwill Website Total
£ £ £
Cost
As at 1 November 2022 10,000 4,750 14,750
As at 31 October 2023 10,000 4,750 14,750
Amortisation
As at 1 November 2022 10,000 1,900 11,900
Provided during the period - 950 950
As at 31 October 2023 10,000 2,850 12,850
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 October 2023 - 1,900 1,900
As at 1 November 2022 - 2,850 2,850
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 17,387
As at 31 October 2023 17,387
Depreciation
As at 1 November 2022 12,039
Provided during the period 1,337
As at 31 October 2023 13,376
Net Book Value
As at 31 October 2023 4,011
As at 1 November 2022 5,348
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,039 -
Other debtors 25,306 17,651
26,345 17,651
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 34,246 18,059
Bank loans and overdrafts 13,810 12,617
Other creditors 4,339 4,129
Taxation and social security 5,050 8,117
57,445 42,922
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 60,781 74,555
60,781 74,555
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Page 6
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
The following advances and credits to a director subsisted during the 31 October 2023 .
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mr Richard Campey 8,932 42,410 41,380 - 9,962
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