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2022-08-31 10503094 frs-core:UnlistedNon-exchangeTraded 2021-08-31 10503094 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 10503094 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 10503094 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10503094 dpl-frs:CostSales 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales 2021-08-31 10503094 dpl-frs:CostSales 2022-08-31 10503094 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 10503094 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 10503094 frs-bus:Director1 2021-09-01 2022-08-31 10503094 frs-bus:Director1 2021-08-31 10503094 frs-bus:Director1 2022-08-31 10503094 frs-bus:Director2 2021-09-01 2022-08-31 10503094 frs-bus:Director2 2021-08-31 10503094 frs-bus:Director2 2022-08-31 10503094 1 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 1 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 1 2022-08-31 10503094 2 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 2 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 2 2022-08-31 10503094 3 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 3 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 3 2022-08-31 10503094 4 2021-09-01 2022-08-31 10503094 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frs-core:Non-currentFinancialInstruments 10 2022-08-31 10503094 11 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 11 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 11 2022-08-31 10503094 12 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 12 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 12 2022-08-31 10503094 13 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 13 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 13 2022-08-31 10503094 14 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 14 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 14 2022-08-31 10503094 15 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 15 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 15 2022-08-31 10503094 16 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 16 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 16 2022-08-31 10503094 17 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 17 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 17 2022-08-31 10503094 18 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 18 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 18 2022-08-31 10503094 19 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 19 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 19 2022-08-31 10503094 20 2021-09-01 2022-08-31 10503094 frs-core:CurrentFinancialInstruments 20 2022-08-31 10503094 frs-core:Non-currentFinancialInstruments 20 2022-08-31 10503094 dpl-frs:Item1 2021-09-01 2022-08-31 10503094 dpl-frs:Item1 2021-08-31 10503094 dpl-frs:Item1 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 10503094 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 10503094 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 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2021-08-31 10503094 dpl-frs:Item4 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 10503094 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 10503094 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 10503094 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 10503094 dpl-frs:Item5 2021-09-01 2022-08-31 10503094 dpl-frs:Item5 2021-08-31 10503094 dpl-frs:Item5 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 10503094 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 10503094 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 10503094 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 10503094 dpl-frs:Item6 2021-09-01 2022-08-31 10503094 dpl-frs:Item6 2021-08-31 10503094 dpl-frs:Item6 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 10503094 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 10503094 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 10503094 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 10503094 dpl-frs:Item7 2021-09-01 2022-08-31 10503094 dpl-frs:Item7 2021-08-31 10503094 dpl-frs:Item7 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 10503094 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 10503094 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 10503094 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 10503094 dpl-frs:Item8 2021-09-01 2022-08-31 10503094 dpl-frs:Item8 2021-08-31 10503094 dpl-frs:Item8 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 10503094 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 10503094 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 10503094 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 10503094 dpl-frs:Item9 2021-09-01 2022-08-31 10503094 dpl-frs:Item9 2021-08-31 10503094 dpl-frs:Item9 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 10503094 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 10503094 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 10503094 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 10503094 dpl-frs:Item10 2021-09-01 2022-08-31 10503094 dpl-frs:Item10 2021-08-31 10503094 dpl-frs:Item10 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 10503094 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 10503094 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 10503094 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 10503094 dpl-frs:Item11 2021-09-01 2022-08-31 10503094 dpl-frs:Item11 2021-08-31 10503094 dpl-frs:Item11 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 10503094 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 10503094 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 10503094 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 10503094 dpl-frs:Item12 2021-09-01 2022-08-31 10503094 dpl-frs:Item12 2021-08-31 10503094 dpl-frs:Item12 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 10503094 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 10503094 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 10503094 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 10503094 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 10503094 1 2021-09-01 2022-08-31 10503094 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 10503094
SPACE VAC TECHNOLOGIES GROUP LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2023
Linear Accountants Ltd
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10503094
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 13,199 19,048
Tangible Assets 5 12,733 20,463
25,932 39,511
CURRENT ASSETS
Stocks 100,344 139,150
Debtors 1,165,770 868,015
Cash at bank and in hand 33,088 2,611
1,299,202 1,009,776
Creditors: Amounts Falling Due Within One Year (1,281,798 ) (1,024,595 )
NET CURRENT ASSETS (LIABILITIES) 17,404 (14,819 )
TOTAL ASSETS LESS CURRENT LIABILITIES 43,336 24,692
Creditors: Amounts Falling Due After More Than One Year (27,468 ) -
NET ASSETS 15,868 24,692
CAPITAL AND RESERVES
Called up share capital 6 2,330 2,330
Share premium account 149,550 149,550
Profit and Loss Account (136,012 ) (127,188 )
SHAREHOLDERS' FUNDS 15,868 24,692
Page 1
Page 2
For the year ending 31 August 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Tommie Nisula
Director
20/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
SPACE VAC TECHNOLOGIES GROUP LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10503094 . The registered office is Unit 3, Jbj Business Park Northampton Road, Blisworth, Northampton, NN7 3DW.
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. 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 of 6.6 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents. It is amortised to profit and loss account over its estimated economic life of 6.6 years.
2.5. 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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on straight line
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 8)
8 8
Page 3
Page 4
4. Intangible Assets
Total
£
Cost
As at 1 September 2022 68,641
Additions 2,291
As at 31 August 2023 70,932
Amortisation
As at 1 September 2022 49,593
Provided during the period 8,140
As at 31 August 2023 57,733
Net Book Value
As at 31 August 2023 13,199
As at 1 September 2022 19,048
5. Tangible Assets
Total
£
Cost
As at 1 September 2022 105,034
Additions 249
As at 31 August 2023 105,283
Depreciation
As at 1 September 2022 84,571
Provided during the period 7,979
As at 31 August 2023 92,550
Net Book Value
As at 31 August 2023 12,733
As at 1 September 2022 20,463
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,330 2,330
Page 4