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2022-09-30 11355442 dpl-frs:Item4 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 11355442 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 11355442 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 11355442 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 11355442 dpl-frs:Item5 2022-10-01 2023-09-30 11355442 dpl-frs:Item5 2022-09-30 11355442 dpl-frs:Item5 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 11355442 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 11355442 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 11355442 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 11355442 dpl-frs:Item6 2022-10-01 2023-09-30 11355442 dpl-frs:Item6 2022-09-30 11355442 dpl-frs:Item6 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 11355442 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 11355442 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 11355442 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 11355442 dpl-frs:Item7 2022-10-01 2023-09-30 11355442 dpl-frs:Item7 2022-09-30 11355442 dpl-frs:Item7 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 11355442 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 11355442 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 11355442 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 11355442 dpl-frs:Item8 2022-10-01 2023-09-30 11355442 dpl-frs:Item8 2022-09-30 11355442 dpl-frs:Item8 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 11355442 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 11355442 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 11355442 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 11355442 dpl-frs:Item9 2022-10-01 2023-09-30 11355442 dpl-frs:Item9 2022-09-30 11355442 dpl-frs:Item9 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 11355442 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 11355442 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 11355442 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 11355442 dpl-frs:Item10 2022-10-01 2023-09-30 11355442 dpl-frs:Item10 2022-09-30 11355442 dpl-frs:Item10 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 11355442 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 11355442 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 11355442 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 11355442 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 11355442 dpl-frs:Item11 2022-10-01 2023-09-30 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11355442 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 11355442 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 11355442 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 11355442 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 11355442 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 11355442 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 11355442 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 11355442 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 11355442 2021-09-30 11355442 2022-09-30 11355442 2021-10-01 2022-09-30 11355442 frs-core:CurrentFinancialInstruments 2022-09-30 11355442 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 11355442 frs-core:Non-currentFinancialInstruments 2022-09-30 11355442 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 11355442 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 11355442 frs-core:CurrentFinancialInstruments 2022-09-30 11355442 frs-core:AfterOneYear 2021-10-01 2022-09-30 11355442 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 11355442 frs-core:BetweenOneFiveYears 2022-09-30 11355442 frs-core:ComputerEquipment 2022-09-30 11355442 frs-core:ComputerEquipment 2021-10-01 2022-09-30 11355442 frs-core:ComputerEquipment 2021-09-30 11355442 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 11355442 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 11355442 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 11355442 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 11355442 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 11355442 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 11355442 frs-core:FurnitureFittings 2022-09-30 11355442 frs-core:FurnitureFittings 2021-10-01 2022-09-30 11355442 frs-core:FurnitureFittings 2021-09-30 11355442 frs-core:NetGoodwill 2022-09-30 11355442 frs-core:NetGoodwill 2021-10-01 2022-09-30 11355442 frs-core:NetGoodwill 2021-09-30 11355442 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 11355442 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 11355442 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 11355442 frs-core:LandBuildings 2022-09-30 11355442 frs-core:LandBuildings 2021-10-01 2022-09-30 11355442 frs-core:LandBuildings 2021-09-30 11355442 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 11355442 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 11355442 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 11355442 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 11355442 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 11355442 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 11355442 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 11355442 frs-core:MoreThanFiveYears 2022-09-30 11355442 frs-core:MotorVehicles 2022-09-30 11355442 frs-core:MotorVehicles 2021-10-01 2022-09-30 11355442 frs-core:MotorVehicles 2021-09-30 11355442 frs-core:OtherResidualIntangibleAssets 2022-09-30 11355442 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 11355442 frs-core:OtherResidualIntangibleAssets 2021-09-30 11355442 frs-core:PlantMachinery 2022-09-30 11355442 frs-core:PlantMachinery 2021-10-01 2022-09-30 11355442 frs-core:PlantMachinery 2021-09-30 11355442 frs-core:Secured 2022-09-30 11355442 frs-core:Unsecured 2022-09-30 11355442 frs-core:WithinOneYear 2021-10-01 2022-09-30 11355442 frs-core:WithinOneYear 2022-09-30 11355442 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 11355442 frs-core:CapitalRedemptionReserve 2021-09-30 11355442 frs-core:CapitalRedemptionReserve 2022-09-30 11355442 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 11355442 frs-core:OtherReservesSubtotal 2021-09-30 11355442 frs-core:OtherReservesSubtotal 2022-09-30 11355442 frs-core:RevaluationReserve 2021-10-01 2022-09-30 11355442 frs-core:RevaluationReserve 2021-09-30 11355442 frs-core:RevaluationReserve 2022-09-30 11355442 frs-core:SharePremium 2021-10-01 2022-09-30 11355442 frs-core:SharePremium 2021-09-30 11355442 frs-core:SharePremium 2022-09-30 11355442 frs-core:ShareCapital 2021-10-01 2022-09-30 11355442 frs-core:ShareCapital 2021-09-30 11355442 frs-core:ShareCapital 2022-09-30 11355442 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 11355442 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 11355442 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 11355442 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 11355442 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 11355442 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 11355442 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 11355442 frs-countries:Europe 2021-10-01 2022-09-30 11355442 frs-countries:NorthAmerica 2021-10-01 2022-09-30 11355442 frs-countries:SouthAmerica 2021-10-01 2022-09-30 11355442 frs-countries:Asia 2021-10-01 2022-09-30 11355442 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 11355442 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 11355442 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 11355442 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 11355442 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 11355442 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 11355442 frs-bus:FullAccounts 2021-10-01 2022-09-30 11355442 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 11355442 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 11355442 frs-bus:FRS102 2021-10-01 2022-09-30 11355442 frs-bus:MediumEntities 2021-10-01 2022-09-30 11355442 frs-bus:SmallEntities 2021-10-01 2022-09-30 11355442 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 11355442 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 11355442 frs-bus:Audited 2021-10-01 2022-09-30 11355442 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 11355442 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 11355442 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11355442 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11355442 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11355442 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11355442 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 11355442 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 11355442 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 11355442 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 11355442 frs-bus:OrdinaryShareClass1 2021-09-30 11355442 frs-bus:OrdinaryShareClass1 2022-09-30 11355442 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 11355442 frs-bus:OrdinaryShareClass2 2021-09-30 11355442 frs-bus:OrdinaryShareClass2 2022-09-30 11355442 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 11355442 frs-bus:OrdinaryShareClass3 2021-09-30 11355442 frs-bus:OrdinaryShareClass3 2022-09-30 11355442 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 11355442 frs-bus:OrdinaryShareClass4 2021-09-30 11355442 frs-bus:OrdinaryShareClass4 2022-09-30 11355442 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 11355442 frs-bus:OrdinaryShareClass5 2021-09-30 11355442 frs-bus:OrdinaryShareClass5 2022-09-30 11355442 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 11355442 frs-bus:PreferenceShareClass1 2021-09-30 11355442 frs-bus:PreferenceShareClass1 2022-09-30 11355442 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 11355442 frs-bus:PreferenceShareClass2 2021-09-30 11355442 frs-bus:PreferenceShareClass2 2022-09-30 11355442 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 11355442 frs-bus:PreferenceShareClass3 2021-09-30 11355442 frs-bus:PreferenceShareClass3 2022-09-30 11355442 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 11355442 frs-bus:PreferenceShareClass4 2021-09-30 11355442 frs-bus:PreferenceShareClass4 2022-09-30 11355442 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 11355442 frs-bus:PreferenceShareClass5 2021-09-30 11355442 frs-bus:PreferenceShareClass5 2022-09-30 11355442 1 2021-10-01 2022-09-30 11355442 1 2022-09-30 11355442 1 2021-10-01 2022-09-30 11355442 frs-core:LeasedAssets 2021-10-01 2022-09-30 11355442 frs-core:OwnedAssets 2021-10-01 2022-09-30 11355442 frs-core:CurrencyRisk 2021-10-01 2022-09-30 11355442 frs-core:MarketRisk 2021-10-01 2022-09-30 11355442 frs-core:InterestRateRisk 2021-10-01 2022-09-30 11355442 frs-core:DeferredTaxation 2021-10-01 2022-09-30 11355442 frs-core:DeferredTaxation 2021-09-30 11355442 frs-core:DeferredTaxation 2022-09-30 11355442 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 11355442 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 11355442 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 11355442 frs-core:ProvisionsDeferredTax 2022-09-30 11355442 frs-core:OtherDeferredTax 2022-09-30 11355442 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 11355442 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 11355442 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 11355442 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 11355442 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 11355442 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 11355442 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 11355442 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 11355442 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 11355442 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 11355442 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 11355442 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 11355442 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 11355442 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 11355442 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 11355442 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 11355442 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 11355442 frs-core:TaxCreditsDeferredTax 2022-09-30 11355442 frs-core:CostValuation 2021-09-30 11355442 frs-core:AdditionsToInvestments 2022-09-30 11355442 frs-core:DisposalsRepaymentsInvestments 2022-09-30 11355442 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 11355442 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 11355442 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 11355442 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 11355442 frs-core:CostValuation 2022-09-30 11355442 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 11355442 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 11355442 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 11355442 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 11355442 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 11355442 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 11355442 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 11355442 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 11355442 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 11355442 frs-core:ListedExchangeTraded 2022-09-30 11355442 frs-core:ListedExchangeTraded 2021-09-30 11355442 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 11355442 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 11355442 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 11355442 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 11355442 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 11355442 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 11355442 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Registered number: 11355442
Sayso Medical Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
JJ Accountancy Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11355442
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 66,963 49,871
Tangible Assets 5 13,094 12,228
80,057 62,099
CURRENT ASSETS
Debtors 6 348,125 285,915
Cash at bank and in hand 644,706 276,649
992,831 562,564
Creditors: Amounts Falling Due Within One Year 7 (672,195 ) (343,687 )
NET CURRENT ASSETS (LIABILITIES) 320,636 218,877
TOTAL ASSETS LESS CURRENT LIABILITIES 400,693 280,976
Creditors: Amounts Falling Due After More Than One Year 8 (17,500 ) (27,500 )
NET ASSETS 383,193 253,476
CAPITAL AND RESERVES
Called up share capital 9 159 159
Share premium account 429,799 429,799
Profit and Loss Account (46,765 ) (176,482 )
SHAREHOLDERS' FUNDS 383,193 253,476
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.
On behalf of the board
Timothy Cave
Director
31/01/2024
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
Sayso Medical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11355442 . The registered office is C/O Roxburgh Milkins Limited , Merchants House North, Wapping Road, Bristol, BS1 4RW.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets are measured at cost less accumulated amortisation and any accumulated impairment losses.
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:
Computer Equipment 3 years
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 material 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: 17 (2022: 15)
17 15
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 October 2022 183,275
Additions 55,263
As at 30 September 2023 238,538
Amortisation
As at 1 October 2022 133,404
Provided during the period 38,171
As at 30 September 2023 171,575
Net Book Value
As at 30 September 2023 66,963
As at 1 October 2022 49,871
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2022 33,955
Additions 9,786
As at 30 September 2023 43,741
Depreciation
As at 1 October 2022 21,727
Provided during the period 8,920
As at 30 September 2023 30,647
Net Book Value
As at 30 September 2023 13,094
As at 1 October 2022 12,228
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 262,042 251,851
Prepayments and accrued income 82,810 7,854
Other debtors 3,273 26,210
348,125 285,915
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 160,148 96,676
Bank loans and overdrafts 10,000 10,000
Other taxes and social security 80,292 66,286
Other creditors 65,244 23,343
Accruals and deferred income 356,511 147,382
672,195 343,687
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 17,500 27,500
17,500 27,500
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 159 159
Page 5