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frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09513234 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09513234 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 09513234 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09513234 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09513234 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09513234 dpl-frs:CostSales 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales 2021-09-30 09513234 dpl-frs:CostSales 2022-09-30 09513234 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 09513234 frs-bus:Director1 2021-10-01 2022-09-30 09513234 frs-bus:Director1 2021-09-30 09513234 frs-bus:Director1 2022-09-30 09513234 1 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 1 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 1 2022-09-30 09513234 2 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 2 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 2 2022-09-30 09513234 3 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 3 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 3 2022-09-30 09513234 4 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 4 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 4 2022-09-30 09513234 5 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 5 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 5 2022-09-30 09513234 6 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 6 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 6 2022-09-30 09513234 7 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 7 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 7 2022-09-30 09513234 8 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 8 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 8 2022-09-30 09513234 9 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 9 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 9 2022-09-30 09513234 10 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 10 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 10 2022-09-30 09513234 11 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 11 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 11 2022-09-30 09513234 12 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 12 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 12 2022-09-30 09513234 13 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 13 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 13 2022-09-30 09513234 14 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 14 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 14 2022-09-30 09513234 15 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 15 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 15 2022-09-30 09513234 16 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 16 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 16 2022-09-30 09513234 17 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 17 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 17 2022-09-30 09513234 18 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 18 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 18 2022-09-30 09513234 19 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 19 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 19 2022-09-30 09513234 20 2021-10-01 2022-09-30 09513234 frs-core:CurrentFinancialInstruments 20 2022-09-30 09513234 frs-core:Non-currentFinancialInstruments 20 2022-09-30 09513234 dpl-frs:Item1 2021-10-01 2022-09-30 09513234 dpl-frs:Item1 2021-09-30 09513234 dpl-frs:Item1 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 09513234 dpl-frs:Item2 2021-10-01 2022-09-30 09513234 dpl-frs:Item2 2021-09-30 09513234 dpl-frs:Item2 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 09513234 dpl-frs:Item3 2021-10-01 2022-09-30 09513234 dpl-frs:Item3 2021-09-30 09513234 dpl-frs:Item3 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 09513234 dpl-frs:Item4 2021-10-01 2022-09-30 09513234 dpl-frs:Item4 2021-09-30 09513234 dpl-frs:Item4 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 09513234 dpl-frs:Item5 2021-10-01 2022-09-30 09513234 dpl-frs:Item5 2021-09-30 09513234 dpl-frs:Item5 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 09513234 dpl-frs:Item6 2021-10-01 2022-09-30 09513234 dpl-frs:Item6 2021-09-30 09513234 dpl-frs:Item6 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 09513234 dpl-frs:Item7 2021-10-01 2022-09-30 09513234 dpl-frs:Item7 2021-09-30 09513234 dpl-frs:Item7 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 09513234 dpl-frs:Item8 2021-10-01 2022-09-30 09513234 dpl-frs:Item8 2021-09-30 09513234 dpl-frs:Item8 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 09513234 dpl-frs:Item9 2021-10-01 2022-09-30 09513234 dpl-frs:Item9 2021-09-30 09513234 dpl-frs:Item9 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 09513234 dpl-frs:Item10 2021-10-01 2022-09-30 09513234 dpl-frs:Item10 2021-09-30 09513234 dpl-frs:Item10 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 09513234 dpl-frs:Item11 2021-10-01 2022-09-30 09513234 dpl-frs:Item11 2021-09-30 09513234 dpl-frs:Item11 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 09513234 dpl-frs:Item12 2021-10-01 2022-09-30 09513234 dpl-frs:Item12 2021-09-30 09513234 dpl-frs:Item12 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 09513234 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 09513234 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 09513234 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 09513234 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 09513234 1 2021-10-01 2022-09-30 09513234 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 09513234
Follen (Ambleside) Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
BCS Accountants & Tax Consultants
60 Main Road
Bolton Le Sands
Carnforth
Lancashire
LA5 8DN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09513234
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 6 2,141 3,074
Cash at bank and in hand 853 35,252
2,994 38,326
Creditors: Amounts Falling Due Within One Year 7 (118,665 ) (152,783 )
NET CURRENT ASSETS (LIABILITIES) (115,671 ) (114,457 )
TOTAL ASSETS LESS CURRENT LIABILITIES (115,671 ) (114,457 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (5,773 )
NET LIABILITIES (115,671 ) (120,230 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (115,771 ) (120,330 )
SHAREHOLDERS' FUNDS (115,671) (120,230)
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 member has 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 Mark Follen
Director
04/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Follen (Ambleside) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09513234 . The registered office is Snow Hill House, Snow Hill Lane, Scorton, Preston, PR3 1BA.
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 for goods
supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of
ownership have transferred to the buyer (usually on despatch of the goods); the amount of
revenue can be measured reliably; it is probable that the associated economic benefits will flow
to the entity; and the costs incurred or to be incurred in respect of the transactions can be
measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual
value, over the useful life of that asset as follows:
Goodwill - 6% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life
or residual value of an intangible asset, the amortisation is revised prospectively to reflect the
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
comprehensive income and accumulated in equity, except to the extent it reverses a revaluation
decrease of the same asset previously recognised in profit or loss. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other comprehensive income to
the extent of any previously recognised revaluation increase accumulated in equity in respect of
that asset. Where a revaluation decrease exceeds the accumulated revaluation gains
accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Fixtures & Fittings 10% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating
unit to which the asset belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of
the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the
company are assigned to those units.
Page 3
Page 4
2.5. Leasing and Hire Purchase Contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of
financial position as assets and liabilities at the lower of the fair value of the assets and the
present value of the minimum lease payments, which is determined at the inception of the lease
term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding
lease liability using the effective interest method. Finance charges are allocated to each period
so as to produce a constant rate of interest on the remaining balance of the liability.
2.6. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and
sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
the stock to its present location and condition.
2.7. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to
the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the
arrangement constitutes a financing transaction, where it is recognised at the present value of
the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or
preference shares are publicly traded or their fair value can otherwise be measured reliably, the
investment is subsequently measured at fair value with changes in fair value recognised in profit
or loss. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in profit or loss, with the exception of hedging instruments in a designated hedging
relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective
evidence of impairment at the end of each reporting date. If there is objective evidence of
impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets
are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the
reversal does not result in a carrying amount of the financial asset that exceeds what the
carrying amount would have been had the impairment not previously been recognised.
2.8. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised
in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to
items recognised in other comprehensive income or directly in equity. In this case, tax is
recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is
measured at the amounts of tax expected to pay or recover using the tax rates and laws that
have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved
tax losses and other deferred tax assets are recognised to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively
enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Page 4
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2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a
past event, it is probable that the entity will be required to transfer economic benefits in
settlement and the amount of the obligation can be estimated reliably. Provisions are recognised
as a liability in the statement of financial position and the amount of the provision as an
expense.
Provisions are initially measured at the best estimate of the amount required to settle the
obligation at the reporting date and subsequently reviewed at each reporting date and adjusted
to reflect the current best estimate of the amount that would be required to settle the obligation.
Any adjustments to the amounts previously recognised are recognised in profit or loss unless the
provision was originally recognised as part of the cost of an asset. When a provision is
measured at the present value of the amount expected to be required to settle the obligation, the
unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: 10)
- 10
5. Stocks
2023 2022
£ £
6. Debtors
2023 2022
£ £
Due within one year
VAT 2,141 2,279
Net wages - 795
2,141 3,074
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 898
Other taxes and social security - 87
M&SL Follen Ltd 48,304 21,000
Follen Ribchester Ltd 69,911 30,500
Accruals and deferred income 450 1,397
Director's loan account - 98,901
118,665 152,783
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
The director has a credit loan balance at the period end.
10. Related Party Transactions
The company borrowed funds from M&SL Follen Ltd and Follen (Ribchester) Ltd, companies controlled by the director.
At 30 September 2022 the company owed M&SL Follen Ltd £21,000 (2021 - £21,000), and Follen (Ribchester) Ltd £30,500 (2021 - nil).
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