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2021-10-31 08747931 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 08747931 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 08747931 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 08747931 dpl-frs:Item10 2021-11-01 2022-10-31 08747931 dpl-frs:Item10 2021-10-31 08747931 dpl-frs:Item10 2022-10-31 08747931 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 08747931 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 08747931 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 08747931 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 08747931 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 08747931 dpl-frs:Item11 2021-11-01 2022-10-31 08747931 dpl-frs:Item11 2021-10-31 08747931 dpl-frs:Item11 2022-10-31 08747931 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 08747931 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 08747931 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 08747931 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 08747931 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 08747931 dpl-frs:Item12 2021-11-01 2022-10-31 08747931 dpl-frs:Item12 2021-10-31 08747931 dpl-frs:Item12 2022-10-31 08747931 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 08747931 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 08747931 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 08747931 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 08747931 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 08747931 1 2021-11-01 2022-10-31 08747931 frs-countries:EnglandWales 2021-11-01 2022-10-31 08747931 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-10-31 08747931 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 08747931 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-10-31 08747931 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-10-31 08747931 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frs-core:ComputerEquipment 2021-10-31 08747931 frs-core:ComputerEquipment 2020-11-01 2021-10-31 08747931 frs-core:ComputerEquipment 2020-10-31 08747931 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 08747931 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-01 2021-10-31 08747931 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-31 08747931 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 08747931 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-01 2021-10-31 08747931 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-31 08747931 frs-core:FurnitureFittings 2021-10-31 08747931 frs-core:FurnitureFittings 2020-11-01 2021-10-31 08747931 frs-core:FurnitureFittings 2020-10-31 08747931 frs-core:NetGoodwill 2021-10-31 08747931 frs-core:NetGoodwill 2020-11-01 2021-10-31 08747931 frs-core:NetGoodwill 2020-10-31 08747931 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 08747931 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-01 2021-10-31 08747931 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-31 08747931 frs-core:LandBuildings 2021-10-31 08747931 frs-core:LandBuildings 2020-11-01 2021-10-31 08747931 frs-core:LandBuildings 2020-10-31 08747931 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 08747931 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-01 2021-10-31 08747931 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-31 08747931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 08747931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-01 2021-10-31 08747931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-31 08747931 frs-core:MoreThanFiveYears 2020-11-01 2021-10-31 08747931 frs-core:MoreThanFiveYears 2021-10-31 08747931 frs-core:MotorVehicles 2021-10-31 08747931 frs-core:MotorVehicles 2020-11-01 2021-10-31 08747931 frs-core:MotorVehicles 2020-10-31 08747931 frs-core:OtherResidualIntangibleAssets 2021-10-31 08747931 frs-core:OtherResidualIntangibleAssets 2020-11-01 2021-10-31 08747931 frs-core:OtherResidualIntangibleAssets 2020-10-31 08747931 frs-core:PlantMachinery 2021-10-31 08747931 frs-core:PlantMachinery 2020-11-01 2021-10-31 08747931 frs-core:PlantMachinery 2020-10-31 08747931 frs-core:Secured 2021-10-31 08747931 frs-core:Unsecured 2021-10-31 08747931 frs-core:WithinOneYear 2020-11-01 2021-10-31 08747931 frs-core:WithinOneYear 2021-10-31 08747931 frs-core:CapitalRedemptionReserve 2020-11-01 2021-10-31 08747931 frs-core:CapitalRedemptionReserve 2020-10-31 08747931 frs-core:CapitalRedemptionReserve 2021-10-31 08747931 frs-core:OtherReservesSubtotal 2020-11-01 2021-10-31 08747931 frs-core:OtherReservesSubtotal 2020-10-31 08747931 frs-core:OtherReservesSubtotal 2021-10-31 08747931 frs-core:RevaluationReserve 2020-11-01 2021-10-31 08747931 frs-core:RevaluationReserve 2020-10-31 08747931 frs-core:RevaluationReserve 2021-10-31 08747931 frs-core:SharePremium 2020-11-01 2021-10-31 08747931 frs-core:SharePremium 2020-10-31 08747931 frs-core:SharePremium 2021-10-31 08747931 frs-core:ShareCapital 2020-11-01 2021-10-31 08747931 frs-core:ShareCapital 2020-10-31 08747931 frs-core:ShareCapital 2021-10-31 08747931 frs-core:RetainedEarningsAccumulatedLosses 2020-11-01 2021-10-31 08747931 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-10-31 08747931 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 08747931 frs-core:RetainedEarningsAccumulatedLosses 2020-10-31 08747931 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 08747931 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-31 08747931 frs-countries:UnitedKingdom 2020-11-01 2021-10-31 08747931 frs-countries:Europe 2020-11-01 2021-10-31 08747931 frs-countries:NorthAmerica 2020-11-01 2021-10-31 08747931 frs-countries:SouthAmerica 2020-11-01 2021-10-31 08747931 frs-countries:Asia 2020-11-01 2021-10-31 08747931 frs-countries:RestWorldOutsideUK 2020-11-01 2021-10-31 08747931 frs-bus:HighestPaidDirector 2020-11-01 2021-10-31 08747931 frs-bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31 08747931 frs-bus:CompanyLimitedByGuarantee 2020-11-01 2021-10-31 08747931 frs-bus:LimitedLiabilityPartnershipLLP 2020-11-01 2021-10-31 08747931 frs-bus:LimitedLiabilityPartnershipsSORP 2020-11-01 2021-10-31 08747931 frs-bus:FullAccounts 2020-11-01 2021-10-31 08747931 frs-bus:FilletedAccounts 2020-11-01 2021-10-31 08747931 frs-bus:AbridgedAccounts 2020-11-01 2021-10-31 08747931 frs-bus:FRS102 2020-11-01 2021-10-31 08747931 frs-bus:MediumEntities 2020-11-01 2021-10-31 08747931 frs-bus:SmallEntities 2020-11-01 2021-10-31 08747931 frs-bus:EntityHasNeverTraded 2020-11-01 2021-10-31 08747931 frs-bus:EntityNoLongerTradingButTradedInPast 2020-11-01 2021-10-31 08747931 frs-bus:Audited 2020-11-01 2021-10-31 08747931 frs-bus:AuditExempt-NoAccountantsReport 2020-11-01 2021-10-31 08747931 frs-bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 08747931 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 08747931 frs-bus:LargeCompaniesRegimeForAccounts 2020-11-01 2021-10-31 08747931 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 08747931 frs-bus:SmallCompaniesRegimeForAccounts 2020-11-01 2021-10-31 08747931 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 08747931 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 08747931 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 08747931 frs-bus:OrdinaryShareClass1 2020-11-01 2021-10-31 08747931 frs-bus:OrdinaryShareClass1 2020-10-31 08747931 frs-bus:OrdinaryShareClass1 2021-10-31 08747931 frs-bus:OrdinaryShareClass2 2020-11-01 2021-10-31 08747931 frs-bus:OrdinaryShareClass2 2020-10-31 08747931 frs-bus:OrdinaryShareClass2 2021-10-31 08747931 frs-bus:OrdinaryShareClass3 2020-11-01 2021-10-31 08747931 frs-bus:OrdinaryShareClass3 2020-10-31 08747931 frs-bus:OrdinaryShareClass3 2021-10-31 08747931 frs-bus:OrdinaryShareClass4 2020-11-01 2021-10-31 08747931 frs-bus:OrdinaryShareClass4 2020-10-31 08747931 frs-bus:OrdinaryShareClass4 2021-10-31 08747931 frs-bus:OrdinaryShareClass5 2020-11-01 2021-10-31 08747931 frs-bus:OrdinaryShareClass5 2020-10-31 08747931 frs-bus:OrdinaryShareClass5 2021-10-31 08747931 frs-bus:PreferenceShareClass1 2020-11-01 2021-10-31 08747931 frs-bus:PreferenceShareClass1 2020-10-31 08747931 frs-bus:PreferenceShareClass1 2021-10-31 08747931 frs-bus:PreferenceShareClass2 2020-11-01 2021-10-31 08747931 frs-bus:PreferenceShareClass2 2020-10-31 08747931 frs-bus:PreferenceShareClass2 2021-10-31 08747931 frs-bus:PreferenceShareClass3 2020-11-01 2021-10-31 08747931 frs-bus:PreferenceShareClass3 2020-10-31 08747931 frs-bus:PreferenceShareClass3 2021-10-31 08747931 frs-bus:PreferenceShareClass4 2020-11-01 2021-10-31 08747931 frs-bus:PreferenceShareClass4 2020-10-31 08747931 frs-bus:PreferenceShareClass4 2021-10-31 08747931 frs-bus:PreferenceShareClass5 2020-11-01 2021-10-31 08747931 frs-bus:PreferenceShareClass5 2020-10-31 08747931 frs-bus:PreferenceShareClass5 2021-10-31 08747931 1 2020-11-01 2021-10-31 08747931 1 2021-10-31 08747931 1 2020-11-01 2021-10-31 08747931 frs-core:LeasedAssets 2020-11-01 2021-10-31 08747931 frs-core:OwnedAssets 2020-11-01 2021-10-31 08747931 frs-core:CurrencyRisk 2020-11-01 2021-10-31 08747931 frs-core:MarketRisk 2020-11-01 2021-10-31 08747931 frs-core:InterestRateRisk 2020-11-01 2021-10-31 08747931 frs-core:DeferredTaxation 2020-11-01 2021-10-31 08747931 frs-core:DeferredTaxation 2020-10-31 08747931 frs-core:DeferredTaxation 2021-10-31 08747931 frs-core:OtherProvisionsContingentLiabilities 2020-11-01 2021-10-31 08747931 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 08747931 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 08747931 frs-core:ProvisionsDeferredTax 2021-10-31 08747931 frs-core:OtherDeferredTax 2021-10-31 08747931 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-31 08747931 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-31 08747931 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-31 08747931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-01 2021-10-31 08747931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 08747931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 08747931 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 08747931 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-31 08747931 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 08747931 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 08747931 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-31 08747931 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 08747931 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-10-31 08747931 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-10-31 08747931 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-10-31 08747931 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-10-31 08747931 frs-core:Share-basedPaymentsDeferredTax 2021-10-31 08747931 frs-core:TaxCreditsDeferredTax 2021-10-31 08747931 frs-core:CostValuation 2020-10-31 08747931 frs-core:AdditionsToInvestments 2021-10-31 08747931 frs-core:DisposalsRepaymentsInvestments 2021-10-31 08747931 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-10-31 08747931 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-10-31 08747931 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-10-31 08747931 frs-core:OtherIncreaseDecreaseInInvestments 2021-10-31 08747931 frs-core:CostValuation 2021-10-31 08747931 frs-core:ProvisionsForImpairmentInvestments 2020-10-31 08747931 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-10-31 08747931 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-10-31 08747931 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-10-31 08747931 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-10-31 08747931 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-10-31 08747931 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 08747931 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 08747931 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 08747931 frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:ListedExchangeTraded 2020-10-31 08747931 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-10-31 08747931 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-31 08747931 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 08747931 frs-core:UnlistedNon-exchangeTraded 2021-10-31 08747931 frs-core:UnlistedNon-exchangeTraded 2020-10-31 08747931 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-10-31 08747931 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 08747931 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 08747931 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 08747931 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 08747931 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 08747931 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 08747931 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 08747931 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-10-31 08747931 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Registered number: 08747931
RASKS (UK) LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 08747931
2022 2021
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 216,000 208,000
216,000 208,000
CURRENT ASSETS
Debtors 5 1,232 -
Cash at bank and in hand 5,740 7,997
6,972 7,997
Creditors: Amounts Falling Due Within One Year 6 (42,521 ) (32,102 )
NET CURRENT ASSETS (LIABILITIES) (35,549 ) (24,105 )
TOTAL ASSETS LESS CURRENT LIABILITIES 180,451 183,895
Creditors: Amounts Falling Due After More Than One Year 7 (149,473 ) (150,837 )
NET ASSETS 30,978 33,058
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 30,878 32,958
SHAREHOLDERS' FUNDS 30,978 33,058
Page 1
Page 2
For the year ending 31 October 2022 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
P Sharma
Director
12th February 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 November 2020 100 32,465 32,565
Profit for the year and total comprehensive income - 493 493
As at 31 October 2021 and 1 November 2021 100 32,958 33,058
Loss for the year and total comprehensive income - (2,080 ) (2,080)
As at 31 October 2022 100 30,878 30,978
Page 3
Page 4
Notes to the Financial Statements
1. General Information
RASKS (UK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08747931 . The registered office is Unit 8, Wheatcroft Business Park, Landmere Lane, Edwalton, Nottingham, NG12 4DG.
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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 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.
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: 1 (2021: 1)
1 1
4. Investment Property
2022
£
Fair Value
As at 1 November 2021 208,000
Additions 8,000
As at 31 October 2022 216,000
Page 4
Page 5
5. Debtors
2022 2021
£ £
Due within one year
Other debtors 1,232 -
1,232 -
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Corporation tax 7,928 7,928
Other creditors 34,593 24,174
42,521 32,102
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 149,473 150,837
149,473 150,837
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors: £13,313 (2021: £5,684)
The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is P Sharma by virtue of their ownership of the issued share capital in the company.
Page 5