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2022-11-30 09302199 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 09302199 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 09302199 dpl-frs:Item8 2021-12-01 2022-11-30 09302199 dpl-frs:Item8 2021-11-30 09302199 dpl-frs:Item8 2022-11-30 09302199 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 09302199 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 09302199 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 09302199 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 09302199 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 09302199 dpl-frs:Item9 2021-12-01 2022-11-30 09302199 dpl-frs:Item9 2021-11-30 09302199 dpl-frs:Item9 2022-11-30 09302199 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 09302199 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 09302199 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 09302199 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 09302199 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 09302199 dpl-frs:Item10 2021-12-01 2022-11-30 09302199 dpl-frs:Item10 2021-11-30 09302199 dpl-frs:Item10 2022-11-30 09302199 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 09302199 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 09302199 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 09302199 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 09302199 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 09302199 dpl-frs:Item11 2021-12-01 2022-11-30 09302199 dpl-frs:Item11 2021-11-30 09302199 dpl-frs:Item11 2022-11-30 09302199 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 09302199 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 09302199 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 09302199 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 09302199 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 09302199 dpl-frs:Item12 2021-12-01 2022-11-30 09302199 dpl-frs:Item12 2021-11-30 09302199 dpl-frs:Item12 2022-11-30 09302199 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 09302199 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 09302199 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 09302199 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 09302199 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 09302199 1 2021-12-01 2022-11-30 09302199 frs-countries:EnglandWales 2021-12-01 2022-11-30 09302199 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 09302199 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 09302199 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 09302199 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 09302199 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 09302199 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 09302199 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 09302199 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09302199 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 09302199 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 09302199 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 09302199 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 09302199 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 09302199 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 09302199 frs-bus:OrdinaryShareClass1 2020-11-30 09302199 frs-bus:OrdinaryShareClass1 2021-11-30 09302199 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 09302199 frs-bus:OrdinaryShareClass2 2020-11-30 09302199 frs-bus:OrdinaryShareClass2 2021-11-30 09302199 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 09302199 frs-bus:OrdinaryShareClass3 2020-11-30 09302199 frs-bus:OrdinaryShareClass3 2021-11-30 09302199 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 09302199 frs-bus:OrdinaryShareClass4 2020-11-30 09302199 frs-bus:OrdinaryShareClass4 2021-11-30 09302199 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 09302199 frs-bus:OrdinaryShareClass5 2020-11-30 09302199 frs-bus:OrdinaryShareClass5 2021-11-30 09302199 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 09302199 frs-bus:PreferenceShareClass1 2020-11-30 09302199 frs-bus:PreferenceShareClass1 2021-11-30 09302199 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 09302199 frs-bus:PreferenceShareClass2 2020-11-30 09302199 frs-bus:PreferenceShareClass2 2021-11-30 09302199 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 09302199 frs-bus:PreferenceShareClass3 2020-11-30 09302199 frs-bus:PreferenceShareClass3 2021-11-30 09302199 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 09302199 frs-bus:PreferenceShareClass4 2020-11-30 09302199 frs-bus:PreferenceShareClass4 2021-11-30 09302199 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 09302199 frs-bus:PreferenceShareClass5 2020-11-30 09302199 frs-bus:PreferenceShareClass5 2021-11-30 09302199 1 2020-12-01 2021-11-30 09302199 1 2021-11-30 09302199 1 2020-12-01 2021-11-30 09302199 frs-core:LeasedAssets 2020-12-01 2021-11-30 09302199 frs-core:OwnedAssets 2020-12-01 2021-11-30 09302199 frs-core:CurrencyRisk 2020-12-01 2021-11-30 09302199 frs-core:MarketRisk 2020-12-01 2021-11-30 09302199 frs-core:InterestRateRisk 2020-12-01 2021-11-30 09302199 frs-core:DeferredTaxation 2020-12-01 2021-11-30 09302199 frs-core:DeferredTaxation 2020-11-30 09302199 frs-core:DeferredTaxation 2021-11-30 09302199 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 09302199 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 09302199 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 09302199 frs-core:ProvisionsDeferredTax 2021-11-30 09302199 frs-core:OtherDeferredTax 2021-11-30 09302199 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 09302199 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 09302199 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 09302199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 09302199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 09302199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 09302199 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 09302199 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 09302199 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 09302199 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 09302199 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 09302199 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 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Registered number: 09302199
Picasso Legal Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
Spotlight Accounting Limited
Chartered Accountants
Market Chambers
2b Market Place
Shifnal
TF11 9AZ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09302199
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,985 3,127
1,985 3,127
CURRENT ASSETS
Stocks 6 327,924 117,967
Debtors 7 370,542 116,921
Cash at bank and in hand 11,942 153,027
710,408 387,915
Creditors: Amounts Falling Due Within One Year 8 (633,905 ) (346,758 )
NET CURRENT ASSETS (LIABILITIES) 76,503 41,157
TOTAL ASSETS LESS CURRENT LIABILITIES 78,488 44,284
Creditors: Amounts Falling Due After More Than One Year 9 (39,603 ) (43,589 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (377 ) (594 )
NET ASSETS 38,508 101
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 38,408 1
SHAREHOLDERS' FUNDS 38,508 101
Page 1
Page 2
For the year ending 30 November 2022 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
L Pickering
Director
14 March 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
Picasso Legal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09302199 . The registered office is Meeting Point House, Southwater, Telford, Shropshire, TF3 4HS.
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 5 years.
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:
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.5. 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.
2.6. 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 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.
...CONTINUED
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2.6. Taxation - continued
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: 5 (2021: 6)
5 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2021 10,000
As at 30 November 2022 10,000
Amortisation
As at 1 December 2021 10,000
As at 30 November 2022 10,000
Net Book Value
As at 30 November 2022 -
As at 1 December 2021 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2021 4,514 3,658 8,172
Additions - 400 400
As at 30 November 2022 4,514 4,058 8,572
Depreciation
As at 1 December 2021 2,709 2,336 5,045
Provided during the period 902 640 1,542
As at 30 November 2022 3,611 2,976 6,587
Net Book Value
As at 30 November 2022 903 1,082 1,985
As at 1 December 2021 1,805 1,322 3,127
6. Stocks
2022 2021
£ £
Work in progress 327,924 117,967
327,924 117,967
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7. Debtors
2022 2021
£ £
Due within one year
Trade debtors 275,269 71,183
Prepayments and accrued income 27,436 -
Other debtors 32,400 32,400
Net wages 4,672 837
Director's loan account 30,765 12,501
370,542 116,921
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 436,650 177,993
Bank loans and overdrafts 8,533 17,919
Corporation tax 15,853 1,644
Other taxes and social security 37,463 20,660
VAT 122,605 75,017
Other creditors 12,801 51,525
Accruals and deferred income - 2,000
633,905 346,758
9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 39,603 43,589
39,603 43,589
10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2021 Amounts advanced Amounts repaid Amounts written off As at 30 November 2022
£ £ £ £ £
Ms Lisa Pickering 12,500 18,265 - - 30,765
The above loan is unsecured and repayable on demand. Interest has been charged at the official rate of interest.
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