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Registered number: 07731266
The Fibre Works Limited
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—7
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of The Fibre Works Limited for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Fibre Works Limited for the year ended 31 August 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of The Fibre Works Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of The Fibre Works Limited and state those matters that we have agreed to state to the director of The Fibre Works Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Fibre Works Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that The Fibre Works Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Fibre Works Limited . You consider that The Fibre Works Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of The Fibre Works Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
15/02/2024
Third Sector Accountancy Limited
Chartered Accountants and Registered Auditors
Holyoake House
Hanover Street
Manchester
M60 0AS
Page 1
Page 2
Balance Sheet
Registered number: 07731266
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 353 471
353 471
CURRENT ASSETS
Stocks 5 21,026 22,077
Debtors 6 424 1,225
Cash at bank and in hand 7,074 6,485
28,524 29,787
Creditors: Amounts Falling Due Within One Year 7 (8,616 ) (9,982 )
NET CURRENT ASSETS (LIABILITIES) 19,908 19,805
TOTAL ASSETS LESS CURRENT LIABILITIES 20,261 20,276
NET ASSETS 20,261 20,276
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 20,259 20,274
SHAREHOLDERS' FUNDS 20,261 20,276
Page 2
Page 3
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Claire Jarvis
Director
15/02/2024
The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 September 2021 2 21,323 21,325
Loss for the year and total comprehensive income - (1,049 ) (1,049)
As at 31 August 2022 and 1 September 2022 2 20,274 20,276
Loss for the year and total comprehensive income - (15 ) (15)
As at 31 August 2023 2 20,259 20,261
Page 4
Page 5
Notes to the Financial Statements
1. General Information
The Fibre Works Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07731266 . The registered office is 10 A Middle Row, Chipping Norton, Oxfordshire, OX7 5NH.
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:
Fixtures & Fittings 25% reducing balance
2.4. 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 stocks.
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Page 6
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2022 5,689
As at 31 August 2023 5,689
Depreciation
As at 1 September 2022 5,218
Provided during the period 118
As at 31 August 2023 5,336
Net Book Value
As at 31 August 2023 353
As at 1 September 2022 471
5. Stocks
2023 2022
£ £
Stock 21,026 22,077
21,026 22,077
Page 6
Page 7
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 424 1,225
424 1,225
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,721 1,827
Corporation tax - 60
Other taxes and social security 353 152
Net wages 1,673 873
Accruals and deferred income 720 1,221
Director's loan account 3,149 5,849
8,616 9,982
Page 7