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frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 01381950 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01381950 dpl-frs:CostSales 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales 2021-12-31 01381950 dpl-frs:CostSales 2022-12-31 01381950 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 01381950 frs-bus:Director1 2022-01-01 2022-12-31 01381950 frs-bus:Director1 2021-12-31 01381950 frs-bus:Director1 2022-12-31 01381950 1 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 1 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 1 2022-12-31 01381950 2 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 2 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 2 2022-12-31 01381950 3 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 3 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 3 2022-12-31 01381950 4 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 4 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 4 2022-12-31 01381950 5 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 5 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 5 2022-12-31 01381950 6 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 6 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 6 2022-12-31 01381950 7 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 7 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 7 2022-12-31 01381950 8 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 8 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 8 2022-12-31 01381950 9 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 9 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 9 2022-12-31 01381950 10 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 10 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 10 2022-12-31 01381950 11 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 11 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 11 2022-12-31 01381950 12 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 12 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 12 2022-12-31 01381950 13 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 13 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 13 2022-12-31 01381950 14 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 14 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 14 2022-12-31 01381950 15 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 15 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 15 2022-12-31 01381950 16 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 16 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 16 2022-12-31 01381950 17 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 17 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 17 2022-12-31 01381950 18 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 18 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 18 2022-12-31 01381950 19 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 19 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 19 2022-12-31 01381950 20 2022-01-01 2022-12-31 01381950 frs-core:CurrentFinancialInstruments 20 2022-12-31 01381950 frs-core:Non-currentFinancialInstruments 20 2022-12-31 01381950 dpl-frs:Item1 2022-01-01 2022-12-31 01381950 dpl-frs:Item1 2021-12-31 01381950 dpl-frs:Item1 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 01381950 dpl-frs:Item2 2022-01-01 2022-12-31 01381950 dpl-frs:Item2 2021-12-31 01381950 dpl-frs:Item2 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 01381950 dpl-frs:Item3 2022-01-01 2022-12-31 01381950 dpl-frs:Item3 2021-12-31 01381950 dpl-frs:Item3 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 01381950 dpl-frs:Item4 2022-01-01 2022-12-31 01381950 dpl-frs:Item4 2021-12-31 01381950 dpl-frs:Item4 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 01381950 dpl-frs:Item5 2022-01-01 2022-12-31 01381950 dpl-frs:Item5 2021-12-31 01381950 dpl-frs:Item5 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 01381950 dpl-frs:Item6 2022-01-01 2022-12-31 01381950 dpl-frs:Item6 2021-12-31 01381950 dpl-frs:Item6 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 01381950 dpl-frs:Item7 2022-01-01 2022-12-31 01381950 dpl-frs:Item7 2021-12-31 01381950 dpl-frs:Item7 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 01381950 dpl-frs:Item8 2022-01-01 2022-12-31 01381950 dpl-frs:Item8 2021-12-31 01381950 dpl-frs:Item8 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 01381950 dpl-frs:Item9 2022-01-01 2022-12-31 01381950 dpl-frs:Item9 2021-12-31 01381950 dpl-frs:Item9 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 01381950 dpl-frs:Item10 2022-01-01 2022-12-31 01381950 dpl-frs:Item10 2021-12-31 01381950 dpl-frs:Item10 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 01381950 dpl-frs:Item11 2022-01-01 2022-12-31 01381950 dpl-frs:Item11 2021-12-31 01381950 dpl-frs:Item11 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 01381950 dpl-frs:Item12 2022-01-01 2022-12-31 01381950 dpl-frs:Item12 2021-12-31 01381950 dpl-frs:Item12 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 01381950 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 01381950 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 01381950 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 01381950 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 01381950 1 2022-01-01 2022-12-31 01381950 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 01381950
Birford Cable & Harness Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 01381950
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 177,617 458,162
177,617 458,162
CURRENT ASSETS
Stocks 6 644,565 743,904
Debtors 7 800,573 789,224
Cash at bank and in hand 599,489 320,250
2,044,627 1,853,378
Creditors: Amounts Falling Due Within One Year 8 (530,945 ) (620,132 )
NET CURRENT ASSETS (LIABILITIES) 1,513,682 1,233,246
TOTAL ASSETS LESS CURRENT LIABILITIES 1,691,299 1,691,408
Creditors: Amounts Falling Due After More Than One Year 9 - (38,382 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 12 (44,405 ) (36,292 )
NET ASSETS 1,646,894 1,616,734
CAPITAL AND RESERVES
Called up share capital 13 100 100
Profit and Loss Account 1,646,794 1,616,634
SHAREHOLDERS' FUNDS 1,646,894 1,616,734
Page 1
Page 2
For the year ending 31 December 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 Christopher Wase
Director
7 March 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Birford Cable & Harness Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01381950 . The registered office is 3 Cullwick Street, Wolverhampton, West Midlands, WV1 2UL.
The financial statements are presented in pound sterling and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 comprises the invoiced value of goods supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
2.4. 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:
Freehold 2% straight line
Leasehold 10% straight line
Plant & Machinery 12.5/20% straight line
Motor Vehicles 25/30% straight line
Fixtures & Fittings 10/20% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
2.7. Financial Instruments
Derivative financial instruments are recognised at fair value using a valuation technique with any gains or losses being reported in the profit and loss account. Outstanding derivatives at the reporting date are included under the appropriate format heading depending on the nature of the derivative.
The company does not currently apply hedge accounting for foreign exchange derivatives.
2.8. 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.
Page 3
Page 4
2.9. 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.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.11. 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.
2.12. Revenue Recognition
Revenue is measured at fair value of the consideration received or receivable net of value aded tax, trade discount and customer returns. Revenue from the sale of goods is recognised when the risks and rewards of ownership have passed to the customer.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 13 11
Sales, marketing and distribution 2 2
Manufacturing 27 29
42 42
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 10,000
As at 31 December 2023 10,000
Amortisation
As at 1 January 2023 10,000
As at 31 December 2023 10,000
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2023 393,222 639,561 1,032,783
Additions - 22,053 22,053
Disposals (393,222 ) (6,580 ) (399,802 )
As at 31 December 2023 - 655,034 655,034
Depreciation
As at 1 January 2023 126,069 448,552 574,621
Provided during the period 4,663 35,445 40,108
Disposals (130,732 ) (6,580 ) (137,312 )
As at 31 December 2023 - 477,417 477,417
Net Book Value
As at 31 December 2023 - 177,617 177,617
As at 1 January 2023 267,153 191,009 458,162
6. Stocks
2023 2022
£ £
Stock 644,565 743,904
644,565 743,904
Page 5
Page 6
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 759,130 747,433
Prepayments and accrued income 29,068 28,712
Other debtors 9,375 9,375
Other financial assets 3,000 3,704
800,573 789,224
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 21,433 22,366
Trade creditors 264,594 285,530
Bank loans and overdrafts 17,651 22,964
Taxation and social security 90,542 87,599
VAT 72,495 66,013
Other creditors 32,259 93,338
Accruals and deferred income 31,971 42,322
530,945 620,132
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 21,433
Bank loans - 16,949
- 38,382
10. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 17,651 39,913
11. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 21,433 22,366
Later than one year and not later than five years - 21,433
21,433 43,799
21,433 43,799
Page 6
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12. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2023 2022
£ £
Other timing differences 44,405 36,292
13. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
14. Foreign Currency Risk
All financial assets and liabilities are measured at amortised cost.
The company is exposed to currency exchange rate risk due to part of its operating income and expenditure being denominated in foreign currencies. The exposure is monitored and managed by the use of forward foreign exchange contracts.
The company had open forward foreign exchange contracts at the reporting date of the current period. The fair value of the derivatives is recognised within debtors as 'other financial assets'.
15. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £4,104 (2022: £3,317) were due to the fund. They are included in Other Creditors.
16. Related Party Transactions
Included within other creditors is a balance of £11,729 (2022: £89,613) owed to connected companies.
Included within other debtors is a balance of £9,375 (2022: £9,375) owed by connected companies.
In the prior year interest at 7.5% was charged on a loan from the parent company included within other creditors. No other interest has been charged and there were no other conditions attached.
17. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is CDW Holdings Limited , a company incorporated in England & Wales. The parent company has taken advantage of the exemptions provided by section 398 of the Companies Act 2006 not to prepare group accounts. 
The ultimate controlling party is the shareholders in the parent company.
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