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2022-07-31 10294062 dpl-frs:Item12 2021-08-01 2022-07-31 10294062 dpl-frs:Item12 2021-07-31 10294062 dpl-frs:Item12 2022-07-31 10294062 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 10294062 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 10294062 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 10294062 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 10294062 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 10294062 1 2021-08-01 2022-07-31 10294062 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 10294062
Inside Job By Lellow Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Collins & Collins Ltd
Honeycombe House
167-169 High Road
Loughton
Essex
IG10 4LF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10294062
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 140,616 149,418
140,616 149,418
CURRENT ASSETS
Stocks 5 88,220 144,820
Debtors 6 347,100 287,799
Cash at bank and in hand 134,803 4,607
570,123 437,226
Creditors: Amounts Falling Due Within One Year 7 (534,260 ) (462,017 )
NET CURRENT ASSETS (LIABILITIES) 35,863 (24,791 )
TOTAL ASSETS LESS CURRENT LIABILITIES 176,479 124,627
NET ASSETS 176,479 124,627
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 176,469 124,617
SHAREHOLDERS' FUNDS 176,479 124,627
Page 1
Page 2
For the year ending 31 July 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
Miss Jennifer Green
Director
27/12/2023
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
Inside Job By Lellow Limited Registered number 10294062 is a limited by shares company incorporated in England & Wales. The Registered Office is 31 Grange Court, Upper Park, Loughton, Essex, IG10 4QY.
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 stated at cost less depreciation. 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:
Leasehold over 15 years
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. 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 year 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 asset reflects 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:
2023 2022
Office and administration 2 2
Sales, marketing and distribution 6 6
8 8
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 August 2022 175,246 3,024 4,124 92,476 274,870
Additions - - - 11,450 11,450
As at 31 July 2023 175,246 3,024 4,124 103,926 286,320
Depreciation
As at 1 August 2022 69,695 1,884 1,804 52,069 125,452
Provided during the period 11,723 171 580 7,778 20,252
As at 31 July 2023 81,418 2,055 2,384 59,847 145,704
Net Book Value
As at 31 July 2023 93,828 969 1,740 44,079 140,616
As at 1 August 2022 105,551 1,140 2,320 40,407 149,418
5. Stocks
2023 2022
£ £
Stock 88,220 144,820
88,220 144,820
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 246,222 198,977
Prepayments and accrued income 17,410 18,409
Other debtors 20,000 20,000
Loan interest 11,745 19,492
Amounts owed by associates 51,723 30,921
347,100 287,799
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 236,537 202,103
Bank loans and overdrafts 141,212 164,548
Corporation tax 15,916 7,663
Other taxes and social security 6,242 5,486
VAT 62,326 24,559
Net wages 620 620
Other creditors 876 -
Company credit card 17,779 9,785
Accruals and deferred income 5,296 5,177
Director's loan account 47,456 42,076
534,260 462,017
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
9. Ultimate Controlling Party
The company's ultimate controlling party is Jennifer Green by virtue of her ownership of 100% of the issued share capital in the company.
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