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01342695 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 01342695 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 01342695 frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:UnlistedNon-exchangeTraded 2021-09-30 01342695 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 01342695 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 01342695 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 01342695 dpl-frs:CostSales 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales 2021-09-30 01342695 dpl-frs:CostSales 2022-09-30 01342695 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 01342695 frs-bus:Director1 2021-10-01 2022-09-30 01342695 frs-bus:Director1 2021-09-30 01342695 frs-bus:Director1 2022-09-30 01342695 frs-bus:Director2 2021-10-01 2022-09-30 01342695 frs-bus:Director2 2021-09-30 01342695 frs-bus:Director2 2022-09-30 01342695 frs-bus:Director3 2021-10-01 2022-09-30 01342695 frs-bus:Director3 2021-09-30 01342695 frs-bus:Director3 2022-09-30 01342695 1 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 1 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 1 2022-09-30 01342695 2 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 2 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 2 2022-09-30 01342695 3 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 3 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 3 2022-09-30 01342695 4 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 4 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 4 2022-09-30 01342695 5 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 5 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 5 2022-09-30 01342695 6 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 6 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 6 2022-09-30 01342695 7 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 7 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 7 2022-09-30 01342695 8 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 8 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 8 2022-09-30 01342695 9 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 9 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 9 2022-09-30 01342695 10 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 10 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 10 2022-09-30 01342695 11 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 11 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 11 2022-09-30 01342695 12 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 12 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 12 2022-09-30 01342695 13 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 13 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 13 2022-09-30 01342695 14 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 14 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 14 2022-09-30 01342695 15 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 15 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 15 2022-09-30 01342695 16 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 16 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 16 2022-09-30 01342695 17 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 17 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 17 2022-09-30 01342695 18 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 18 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 18 2022-09-30 01342695 19 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 19 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 19 2022-09-30 01342695 20 2021-10-01 2022-09-30 01342695 frs-core:CurrentFinancialInstruments 20 2022-09-30 01342695 frs-core:Non-currentFinancialInstruments 20 2022-09-30 01342695 dpl-frs:Item1 2021-10-01 2022-09-30 01342695 dpl-frs:Item1 2021-09-30 01342695 dpl-frs:Item1 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 01342695 dpl-frs:Item2 2021-10-01 2022-09-30 01342695 dpl-frs:Item2 2021-09-30 01342695 dpl-frs:Item2 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 01342695 dpl-frs:Item3 2021-10-01 2022-09-30 01342695 dpl-frs:Item3 2021-09-30 01342695 dpl-frs:Item3 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 01342695 dpl-frs:Item4 2021-10-01 2022-09-30 01342695 dpl-frs:Item4 2021-09-30 01342695 dpl-frs:Item4 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 01342695 dpl-frs:Item5 2021-10-01 2022-09-30 01342695 dpl-frs:Item5 2021-09-30 01342695 dpl-frs:Item5 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 01342695 dpl-frs:Item6 2021-10-01 2022-09-30 01342695 dpl-frs:Item6 2021-09-30 01342695 dpl-frs:Item6 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 01342695 dpl-frs:Item7 2021-10-01 2022-09-30 01342695 dpl-frs:Item7 2021-09-30 01342695 dpl-frs:Item7 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 01342695 dpl-frs:Item8 2021-10-01 2022-09-30 01342695 dpl-frs:Item8 2021-09-30 01342695 dpl-frs:Item8 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 01342695 dpl-frs:Item9 2021-10-01 2022-09-30 01342695 dpl-frs:Item9 2021-09-30 01342695 dpl-frs:Item9 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 01342695 dpl-frs:Item10 2021-10-01 2022-09-30 01342695 dpl-frs:Item10 2021-09-30 01342695 dpl-frs:Item10 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 01342695 dpl-frs:Item11 2021-10-01 2022-09-30 01342695 dpl-frs:Item11 2021-09-30 01342695 dpl-frs:Item11 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 01342695 dpl-frs:Item12 2021-10-01 2022-09-30 01342695 dpl-frs:Item12 2021-09-30 01342695 dpl-frs:Item12 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 01342695 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 01342695 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 01342695 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 01342695 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 01342695 1 2021-10-01 2022-09-30 01342695 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 01342695
Up and Under (Outdoor Gear) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2023
Full Stop Accounts
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 01342695
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 233,730 244,993
233,730 244,993
CURRENT ASSETS
Stocks 665,727 660,623
Debtors 14,637 19,440
Cash at bank and in hand 36,275 17,414
716,639 697,477
Creditors: Amounts Falling Due Within One Year (380,742 ) (360,578 )
NET CURRENT ASSETS (LIABILITIES) 335,897 336,899
TOTAL ASSETS LESS CURRENT LIABILITIES 569,627 581,892
Creditors: Amounts Falling Due After More Than One Year (25,948 ) (36,741 )
NET ASSETS 543,679 545,151
CAPITAL AND RESERVES
Called up share capital 5 70,000 70,000
Profit and Loss Account 473,679 475,151
SHAREHOLDERS' FUNDS 543,679 545,151
Page 1
Page 2
For the year ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Benjamin Carter
Director
05/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Up and Under (Outdoor Gear) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01342695 . The registered office is 490 Cowbridge Road East, Cardiff, Cardiff, CF5 1BL.
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 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.
2.3. 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:
Freehold No Depreciation
Plant & Machinery 4% Straight Line
Motor Vehicles 33% Straight Line
Fixtures & Fittings 15% Straight Line
Computer Equipment 33% Straight Line
The rate of depreciation of motor vehicle was wrongly disclosed as 33% in last year accounts, while the actual depreciation was charged at 20%.
2.4. 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.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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: 10 (2022: 10)
10 10
4. Tangible Assets
Total
£
Cost
As at 1 October 2022 563,286
Additions 10,288
As at 30 September 2023 573,574
Depreciation
As at 1 October 2022 318,293
Provided during the period 21,551
As at 30 September 2023 339,844
Net Book Value
As at 30 September 2023 233,730
As at 1 October 2022 244,993
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 70,000 70,000
Page 4