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dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 06302360 dpl-frs:Item3 2021-10-01 2022-09-30 06302360 dpl-frs:Item3 2021-09-30 06302360 dpl-frs:Item3 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 06302360 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 06302360 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 06302360 dpl-frs:Item4 2021-10-01 2022-09-30 06302360 dpl-frs:Item4 2021-09-30 06302360 dpl-frs:Item4 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 06302360 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 06302360 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 06302360 dpl-frs:Item5 2021-10-01 2022-09-30 06302360 dpl-frs:Item5 2021-09-30 06302360 dpl-frs:Item5 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 06302360 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 06302360 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 06302360 dpl-frs:Item6 2021-10-01 2022-09-30 06302360 dpl-frs:Item6 2021-09-30 06302360 dpl-frs:Item6 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 06302360 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 06302360 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 06302360 dpl-frs:Item7 2021-10-01 2022-09-30 06302360 dpl-frs:Item7 2021-09-30 06302360 dpl-frs:Item7 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 06302360 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 06302360 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 06302360 dpl-frs:Item8 2021-10-01 2022-09-30 06302360 dpl-frs:Item8 2021-09-30 06302360 dpl-frs:Item8 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 06302360 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 06302360 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 06302360 dpl-frs:Item9 2021-10-01 2022-09-30 06302360 dpl-frs:Item9 2021-09-30 06302360 dpl-frs:Item9 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 06302360 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 06302360 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 06302360 dpl-frs:Item10 2021-10-01 2022-09-30 06302360 dpl-frs:Item10 2021-09-30 06302360 dpl-frs:Item10 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 06302360 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 06302360 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 06302360 dpl-frs:Item11 2021-10-01 2022-09-30 06302360 dpl-frs:Item11 2021-09-30 06302360 dpl-frs:Item11 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 06302360 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 06302360 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 06302360 dpl-frs:Item12 2021-10-01 2022-09-30 06302360 dpl-frs:Item12 2021-09-30 06302360 dpl-frs:Item12 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 06302360 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 06302360 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 06302360 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 06302360 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 06302360 1 2021-10-01 2022-09-30 06302360 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 06302360
M + S L Follen Limited
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—6
Page 1
Balance Sheet
Registered number: 06302360
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 53,662 64,397
Tangible Assets 5 17,835 23,452
71,497 87,849
CURRENT ASSETS
Stocks 6 90,170 122,217
Debtors 7 457,483 203,895
Cash at bank and in hand 356,478 347,993
904,131 674,105
Creditors: Amounts Falling Due Within One Year 8 (238,045 ) (213,969 )
NET CURRENT ASSETS (LIABILITIES) 666,086 460,136
TOTAL ASSETS LESS CURRENT LIABILITIES 737,583 547,985
Creditors: Amounts Falling Due After More Than One Year 9 (36,852 ) (43,418 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,863 ) (4,515 )
NET ASSETS 694,868 500,052
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 694,768 499,952
SHAREHOLDERS' FUNDS 694,868 500,052
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 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M + S L Follen Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06302360 . 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 represents amounts received during the year, net of VAT, from shop and fuel sales.
Income tax
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.
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 new estimates.
2.4. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% straight line
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. 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.
2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
2.7. 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: 14 (2022: 12)
14 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 161,024
As at 30 September 2023 161,024
Amortisation
As at 1 October 2022 96,627
Provided during the period 10,735
As at 30 September 2023 107,362
Net Book Value
As at 30 September 2023 53,662
As at 1 October 2022 64,397
Page 4
Page 5
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 9,198 71,718 3,388 84,304
As at 30 September 2023 9,198 71,718 3,388 84,304
Depreciation
As at 1 October 2022 6,288 52,911 1,653 60,852
Provided during the period 727 3,761 1,129 5,617
As at 30 September 2023 7,015 56,672 2,782 66,469
Net Book Value
As at 30 September 2023 2,183 15,046 606 17,835
As at 1 October 2022 2,910 18,807 1,735 23,452
6. Stocks
2023 2022
£ £
Stock 90,170 122,217
90,170 122,217
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,310 7,103
Prepayments and accrued income 4,203 1,596
Other debtors - 3,060
S455 tax 34,589 34,589
Follen Forton - (140,424 )
Follen Ambleside 48,304 21,000
Follen Ribchester - 4,200
Snow Hill Escapes loan 5,000 5,000
MTM Eastlands loan 161,521 161,343
School Lane Developments loan 90,000 -
MTM Spar House loan 128 -
Director's loan account 106,428 106,428
457,483 203,895
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 133,477 134,349
Bank loans and overdrafts 6,960 5,735
Corporation tax 71,375 47,290
PAYE and NIC 1,231 803
VAT 18,748 24,271
Pension control account - 72
Follen Forton Ltd loan 2,166 -
Follen Ribchester Ltd loan 2,400 -
Accruals and deferred income 1,688 1,449
238,045 213,969
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 36,852 43,418
36,852 43,418
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
The director loan balance at 30 September 2023 was £106,428 debit (2022 - £106,428 debit).
12. Related Party Transactions
The company was under the control of the director throughout the current and previous year. At 30 September 2023 the director also own Follen (Forton) Ltd, Follen (Ribchester) Ltd , Follen (Ambleside) Ltd, Snow Hill Escapes Ltd, MTM Eastlands Ltd, School Lane Developments Ltd and MTM Spar House Lane Ltd. During the year the company continued to lend funds to/from these companies and at 30 September 2023 the following amounts were owed to/by M&SL Follen Ltd and are included in Other Debtors/Creditors.
Follen (Forton) Ltd £2,166    creditor
Follen (Ribchester) Ltd £2,400     creditor
Follen (Ambleside) Ltd £48,304     debtor
Snow Hill Escapes Ltd £5,000    debtor
MTM Eastlands Ltd £161,521    debtor
School Lane Developments Ltd £90,000 debtor
MTM Spar House Lane Ltd £128 debtor
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