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11322727 dpl-frs:Item7 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item7 2022-03-30 11322727 dpl-frs:CostSales dpl-frs:Item7 2023-03-30 11322727 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-31 2023-03-30 11322727 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-31 2023-03-30 11322727 dpl-frs:Item8 2022-03-31 2023-03-30 11322727 dpl-frs:Item8 2022-03-30 11322727 dpl-frs:Item8 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item8 2022-03-30 11322727 dpl-frs:CostSales dpl-frs:Item8 2023-03-30 11322727 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-31 2023-03-30 11322727 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-31 2023-03-30 11322727 dpl-frs:Item9 2022-03-31 2023-03-30 11322727 dpl-frs:Item9 2022-03-30 11322727 dpl-frs:Item9 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item9 2022-03-30 11322727 dpl-frs:CostSales dpl-frs:Item9 2023-03-30 11322727 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-31 2023-03-30 11322727 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-31 2023-03-30 11322727 dpl-frs:Item10 2022-03-31 2023-03-30 11322727 dpl-frs:Item10 2022-03-30 11322727 dpl-frs:Item10 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item10 2022-03-30 11322727 dpl-frs:CostSales dpl-frs:Item10 2023-03-30 11322727 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-31 2023-03-30 11322727 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-31 2023-03-30 11322727 dpl-frs:Item11 2022-03-31 2023-03-30 11322727 dpl-frs:Item11 2022-03-30 11322727 dpl-frs:Item11 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item11 2022-03-30 11322727 dpl-frs:CostSales dpl-frs:Item11 2023-03-30 11322727 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-31 2023-03-30 11322727 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-31 2023-03-30 11322727 dpl-frs:Item12 2022-03-31 2023-03-30 11322727 dpl-frs:Item12 2022-03-30 11322727 dpl-frs:Item12 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 2023-03-30 11322727 dpl-frs:CostSales dpl-frs:Item12 2022-03-30 11322727 dpl-frs:CostSales dpl-frs:Item12 2023-03-30 11322727 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-31 2023-03-30 11322727 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-31 2023-03-30 11322727 1 2022-03-31 2023-03-30 11322727 frs-countries:EnglandWales 2022-03-31 2023-03-30 11322727 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 11322727 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-30 11322727 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-30 11322727 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-30 11322727 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-30 11322727 frs-core:AllSubsidiaries 2021-04-01 2022-03-30 11322727 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-30 11322727 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-30 11322727 frs-core:OtherRelatedParties 2021-04-01 2022-03-30 11322727 2021-03-31 11322727 2022-03-30 11322727 2021-04-01 2022-03-30 11322727 frs-core:CurrentFinancialInstruments 2022-03-30 11322727 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-30 11322727 frs-core:Non-currentFinancialInstruments 2022-03-30 11322727 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-30 11322727 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-30 11322727 frs-core:CurrentFinancialInstruments 2022-03-30 11322727 frs-core:AfterOneYear 2021-04-01 2022-03-30 11322727 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-30 11322727 frs-core:BetweenOneFiveYears 2022-03-30 11322727 frs-core:ComputerEquipment 2022-03-30 11322727 frs-core:ComputerEquipment 2021-04-01 2022-03-30 11322727 frs-core:ComputerEquipment 2021-03-31 11322727 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-30 11322727 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-30 11322727 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 11322727 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-30 11322727 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-30 11322727 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 11322727 frs-core:FurnitureFittings 2022-03-30 11322727 frs-core:FurnitureFittings 2021-04-01 2022-03-30 11322727 frs-core:FurnitureFittings 2021-03-31 11322727 frs-core:NetGoodwill 2022-03-30 11322727 frs-core:NetGoodwill 2021-04-01 2022-03-30 11322727 frs-core:NetGoodwill 2021-03-31 11322727 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-30 11322727 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-30 11322727 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 11322727 frs-core:LandBuildings 2022-03-30 11322727 frs-core:LandBuildings 2021-04-01 2022-03-30 11322727 frs-core:LandBuildings 2021-03-31 11322727 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-30 11322727 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-30 11322727 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 11322727 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-30 11322727 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-30 11322727 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 11322727 frs-core:MoreThanFiveYears 2021-04-01 2022-03-30 11322727 frs-core:MoreThanFiveYears 2022-03-30 11322727 frs-core:MotorVehicles 2022-03-30 11322727 frs-core:MotorVehicles 2021-04-01 2022-03-30 11322727 frs-core:MotorVehicles 2021-03-31 11322727 frs-core:OtherResidualIntangibleAssets 2022-03-30 11322727 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-30 11322727 frs-core:OtherResidualIntangibleAssets 2021-03-31 11322727 frs-core:PlantMachinery 2022-03-30 11322727 frs-core:PlantMachinery 2021-04-01 2022-03-30 11322727 frs-core:PlantMachinery 2021-03-31 11322727 frs-core:Secured 2022-03-30 11322727 frs-core:Unsecured 2022-03-30 11322727 frs-core:WithinOneYear 2021-04-01 2022-03-30 11322727 frs-core:WithinOneYear 2022-03-30 11322727 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-30 11322727 frs-core:CapitalRedemptionReserve 2021-03-31 11322727 frs-core:CapitalRedemptionReserve 2022-03-30 11322727 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-30 11322727 frs-core:OtherReservesSubtotal 2021-03-31 11322727 frs-core:OtherReservesSubtotal 2022-03-30 11322727 frs-core:RevaluationReserve 2021-04-01 2022-03-30 11322727 frs-core:RevaluationReserve 2021-03-31 11322727 frs-core:RevaluationReserve 2022-03-30 11322727 frs-core:SharePremium 2021-04-01 2022-03-30 11322727 frs-core:SharePremium 2021-03-31 11322727 frs-core:SharePremium 2022-03-30 11322727 frs-core:ShareCapital 2021-04-01 2022-03-30 11322727 frs-core:ShareCapital 2021-03-31 11322727 frs-core:ShareCapital 2022-03-30 11322727 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-30 11322727 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 11322727 frs-core:RetainedEarningsAccumulatedLosses 2022-03-30 11322727 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 11322727 frs-core:RetainedEarningsAccumulatedLosses 2022-03-30 11322727 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 11322727 frs-countries:UnitedKingdom 2021-04-01 2022-03-30 11322727 frs-countries:Europe 2021-04-01 2022-03-30 11322727 frs-countries:NorthAmerica 2021-04-01 2022-03-30 11322727 frs-countries:SouthAmerica 2021-04-01 2022-03-30 11322727 frs-countries:Asia 2021-04-01 2022-03-30 11322727 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-30 11322727 frs-bus:HighestPaidDirector 2021-04-01 2022-03-30 11322727 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-30 11322727 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-30 11322727 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-30 11322727 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-30 11322727 frs-bus:FullAccounts 2021-04-01 2022-03-30 11322727 frs-bus:FilletedAccounts 2021-04-01 2022-03-30 11322727 frs-bus:AbridgedAccounts 2021-04-01 2022-03-30 11322727 frs-bus:FRS102 2021-04-01 2022-03-30 11322727 frs-bus:MediumEntities 2021-04-01 2022-03-30 11322727 frs-bus:SmallEntities 2021-04-01 2022-03-30 11322727 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-30 11322727 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-30 11322727 frs-bus:Audited 2021-04-01 2022-03-30 11322727 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-30 11322727 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-30 11322727 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-30 11322727 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-30 11322727 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-30 11322727 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-30 11322727 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-30 11322727 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-30 11322727 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-30 11322727 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-30 11322727 frs-bus:OrdinaryShareClass1 2021-03-31 11322727 frs-bus:OrdinaryShareClass1 2022-03-30 11322727 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-30 11322727 frs-bus:OrdinaryShareClass2 2021-03-31 11322727 frs-bus:OrdinaryShareClass2 2022-03-30 11322727 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-30 11322727 frs-bus:OrdinaryShareClass3 2021-03-31 11322727 frs-bus:OrdinaryShareClass3 2022-03-30 11322727 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-30 11322727 frs-bus:OrdinaryShareClass4 2021-03-31 11322727 frs-bus:OrdinaryShareClass4 2022-03-30 11322727 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-30 11322727 frs-bus:OrdinaryShareClass5 2021-03-31 11322727 frs-bus:OrdinaryShareClass5 2022-03-30 11322727 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-30 11322727 frs-bus:PreferenceShareClass1 2021-03-31 11322727 frs-bus:PreferenceShareClass1 2022-03-30 11322727 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-30 11322727 frs-bus:PreferenceShareClass2 2021-03-31 11322727 frs-bus:PreferenceShareClass2 2022-03-30 11322727 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-30 11322727 frs-bus:PreferenceShareClass3 2021-03-31 11322727 frs-bus:PreferenceShareClass3 2022-03-30 11322727 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-30 11322727 frs-bus:PreferenceShareClass4 2021-03-31 11322727 frs-bus:PreferenceShareClass4 2022-03-30 11322727 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-30 11322727 frs-bus:PreferenceShareClass5 2021-03-31 11322727 frs-bus:PreferenceShareClass5 2022-03-30 11322727 1 2021-04-01 2022-03-30 11322727 1 2022-03-30 11322727 1 2021-04-01 2022-03-30 11322727 frs-core:LeasedAssets 2021-04-01 2022-03-30 11322727 frs-core:OwnedAssets 2021-04-01 2022-03-30 11322727 frs-core:CurrencyRisk 2021-04-01 2022-03-30 11322727 frs-core:MarketRisk 2021-04-01 2022-03-30 11322727 frs-core:InterestRateRisk 2021-04-01 2022-03-30 11322727 frs-core:DeferredTaxation 2021-04-01 2022-03-30 11322727 frs-core:DeferredTaxation 2021-03-31 11322727 frs-core:DeferredTaxation 2022-03-30 11322727 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-30 11322727 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 11322727 frs-core:OtherProvisionsContingentLiabilities 2022-03-30 11322727 frs-core:ProvisionsDeferredTax 2022-03-30 11322727 frs-core:OtherDeferredTax 2022-03-30 11322727 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-30 11322727 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-30 11322727 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-30 11322727 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-30 11322727 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 11322727 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-30 11322727 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-30 11322727 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 11322727 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-30 11322727 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-30 11322727 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 11322727 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-30 11322727 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-30 11322727 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-30 11322727 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-30 11322727 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-30 11322727 frs-core:Share-basedPaymentsDeferredTax 2022-03-30 11322727 frs-core:TaxCreditsDeferredTax 2022-03-30 11322727 frs-core:CostValuation 2021-03-31 11322727 frs-core:AdditionsToInvestments 2022-03-30 11322727 frs-core:DisposalsRepaymentsInvestments 2022-03-30 11322727 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-30 11322727 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-30 11322727 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-30 11322727 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-30 11322727 frs-core:CostValuation 2022-03-30 11322727 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 11322727 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-30 11322727 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-30 11322727 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-30 11322727 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-30 11322727 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-30 11322727 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-30 11322727 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-30 11322727 frs-core:ProvisionsForImpairmentInvestments 2022-03-30 11322727 frs-core:ListedExchangeTraded 2022-03-30 11322727 frs-core:ListedExchangeTraded 2021-03-31 11322727 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 11322727 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-30 11322727 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-30 11322727 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-30 11322727 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-30 11322727 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-30 11322727 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-30 11322727 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-30 11322727 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 11322727 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Registered number: 11322727
Il Mondo Restaurant Ltd
Unaudited Financial Statements
For The Year Ended 30 March 2023
Devonports LAS Accountants Ltd
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11322727
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,028 3,776
6,028 3,776
CURRENT ASSETS
Stocks 5 7,250 7,250
Debtors 6 107 -
Cash at bank and in hand 6,228 23,569
13,585 30,819
Creditors: Amounts Falling Due Within One Year 7 (79,936 ) (102,034 )
NET CURRENT ASSETS (LIABILITIES) (66,351 ) (71,215 )
TOTAL ASSETS LESS CURRENT LIABILITIES (60,323 ) (67,439 )
Creditors: Amounts Falling Due After More Than One Year 8 (17,898 ) (25,899 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (897 ) (897 )
NET LIABILITIES (79,118 ) (94,235 )
CAPITAL AND RESERVES
Called up share capital 9 6 6
Profit and Loss Account (79,124 ) (94,241 )
SHAREHOLDERS' FUNDS (79,118) (94,235)
Page 1
Page 2
For the year ending 30 March 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
Mr Spyro Nousi
Director
08/02/2024
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
Il Mondo Restaurant Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11322727 . The registered office is 326-328 London Road, Westcliff on Sea, Essex, SS0 7JJ.
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 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 20% Reducing balance
Motor Vehicles 25% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 9)
12 9
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 31 March 2022 6,217 1,300 7,517
Additions 3,977 - 3,977
Disposals - (1,300 ) (1,300 )
As at 30 March 2023 10,194 - 10,194
Depreciation
As at 31 March 2022 3,172 569 3,741
Provided during the period 994 - 994
Disposals - (569 ) (569 )
As at 30 March 2023 4,166 - 4,166
Net Book Value
As at 30 March 2023 6,028 - 6,028
As at 31 March 2022 3,045 731 3,776
5. Stocks
2023 2022
£ £
Stock 7,250 -
Finished goods - 7,250
7,250 7,250
6. Debtors
2023 2022
£ £
Due within one year
Other taxes and social security 107 -
107 -
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 22,964 17,847
Bank loans and overdrafts 6,667 6,667
Other loans - 29,373
Other taxes and social security - 744
VAT 9,934 5,734
Other creditors 3,000 1,265
Pension due (193 ) 53
Directors' loan accounts 37,564 40,351
79,936 102,034
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 17,898 25,899
17,898 25,899
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 6 6
Page 5