|
|
|
|
Consolidated Statement of Financial Position |
31 Jan 23 |
31 Jul 22 |
|
Note |
£ |
£ |
Intangible assets |
5 |
|
– |
Tangible assets |
6 |
|
– |
Investments |
7 |
|
– |
--------- |
---- |
||
|
– |
||
Stocks |
|
– |
|
Debtors |
8 |
|
– |
Investments |
9 |
|
– |
Cash at bank and in hand |
|
|
|
------------ |
---- |
||
|
|
||
Creditors: amounts falling due within one year |
10 |
|
– |
------------ |
---- |
||
Net current assets |
|
|
|
------------ |
---- |
||
Total assets less current liabilities |
|
|
|
Creditors: amounts falling due after more than one year |
11 |
(
|
– |
------------ |
---- |
||
Net assets |
|
|
|
------------ |
---- |
||
Called up share capital |
|
|
Revaluation reserve |
|
– |
Profit and loss account |
|
– |
------------ |
---- |
|
Shareholders funds |
|
|
------------ |
---- |
|
|
Consolidated Statement of Financial Position (continued) |
|
|
Director |
|
|
Company Statement of Financial Position |
31 Jan 23 |
31 Jul 22 |
|
Note |
£ |
£ |
Investments |
9 |
|
– |
Cash at bank and in hand |
|
|
|
---- |
---- |
||
|
|
||
---- |
---- |
||
Net current assets |
|
|
|
---- |
---- |
||
Total assets less current liabilities |
|
|
|
---- |
---- |
||
Called up share capital |
|
|
---- |
---- |
|
Shareholders funds |
|
|
---- |
---- |
|
|
|
Director |
|
|
Consolidated Statement of Changes in Equity |
Called up share capital |
Revaluation reserve |
Profit and loss account |
Total |
|
£ |
£ |
£ |
£ |
|
At 1 August 2021 |
– |
– |
– |
– |
Profit for the period |
– |
– |
||
Issue of shares |
|
– |
– |
|
---- |
---- |
---- |
---- |
|
Total investments by and distributions to owners |
|
– |
– |
|
At 31 July 2022 (as previously reported) |
1 |
– |
– |
1 |
Effects of changes in accounting policies |
– |
90,000 |
1,727,051 |
1,817,051 |
---- |
-------- |
------------ |
------------ |
|
At 31 July 2022 (restated) |
|
|
|
1,817,052
|
---- |
-------- |
------------ |
------------ |
|
Profit for the period |
|
|
||
---- |
-------- |
------------ |
------------ |
|
Total comprehensive income for the period |
– |
– |
|
|
Dividends paid and payable |
– |
– |
(
|
(
|
---- |
---- |
--------- |
--------- |
|
Total investments by and distributions to owners |
– |
– |
(
|
(
|
---- |
-------- |
------------ |
------------ |
|
At 31 January 2023 |
|
|
|
|
---- |
-------- |
------------ |
------------ |
|
|
Company Statement of Changes in Equity |
Called up share capital |
Profit and loss account |
Total |
|
£ |
£ |
£ |
|
At 1 August 2021 |
– |
– |
– |
Profit for the period |
– |
– |
|
Issue of shares |
|
– |
|
---- |
---- |
---- |
|
Total investments by and distributions to owners |
|
– |
|
At 31 July 2022 |
3
|
– |
3
|
Profit for the period |
– |
– |
|
---- |
---- |
---- |
|
At 31 January 2023 |
|
– |
|
---- |
---- |
---- |
|
|
Notes to the Financial Statements |
Plant and machinery |
- |
|
|
Fixtures and fittings |
- |
|
|
Motor vehicles |
- |
|
|
Group |
Patents, trademarks and licences |
£ |
|
Cost |
|
At 1 August 2022 |
– |
Additions |
|
---- |
|
At 31 January 2023 |
|
---- |
|
Amortisation |
|
At 1 August 2022 and 31 January 2023 |
– |
---- |
|
Carrying amount |
|
At 31 January 2023 |
|
---- |
|
At 31 July 2022 |
– |
---- |
|
Group |
Freehold property |
Plant and machinery |
Fixtures and fittings |
Motor vehicles |
Total |
£ |
£ |
£ |
£ |
£ |
|
Cost |
|||||
At 1 August 2022 |
– |
– |
– |
– |
– |
Additions |
– |
|
|
|
|
Transfers |
|
55,087 |
95,570 |
162,672 |
968,329 |
--------- |
--------- |
-------- |
--------- |
------------ |
|
At 31 January 2023 |
|
|
|
|
|
--------- |
--------- |
-------- |
--------- |
------------ |
|
Depreciation |
|||||
At 1 August 2022 |
– |
– |
– |
– |
– |
Charge for the period |
– |
|
|
|
|
Transfers |
– |
37,631 |
40,949 |
81,162 |
159,742 |
--------- |
--------- |
-------- |
--------- |
------------ |
|
At 31 January 2023 |
– |
|
|
|
|
--------- |
--------- |
-------- |
--------- |
------------ |
|
Carrying amount |
|||||
At 31 January 2023 |
|
|
|
|
|
--------- |
--------- |
-------- |
--------- |
------------ |
|
At 31 July 2022 |
– |
– |
– |
– |
– |
--------- |
--------- |
-------- |
--------- |
------------ |
|
Group |
Other investments other than loans |
£ |
|
Cost |
|
At 1 August 2022 |
– |
Additions |
|
--------- |
|
At 31 January 2023 |
|
--------- |
|
Impairment |
|
At 1 August 2022 and 31 January 2023 |
– |
--------- |
|
Carrying amount |
|
At 31 January 2023 |
|
--------- |
|
At 31 July 2022 |
– |
--------- |
|
Registered office |
Class of share |
Percentage of shares held |
|
Subsidiary undertakings |
|||
|
5-7 Apollo Road |
Ordinary |
100 |
Belfast |
|||
BT12 6HP |
|||
|
11 Abbey Street |
Ordinary |
100 |
Armagh |
|||
BT61 &7DX |
|||
|
5-7 Apollo Road |
Ordinary |
50 |
Belfast |
|||
BT12 6HP |
|||
Group |
Company |
|||
31 Jan 23 |
31 Jul 22 |
31 Jan 23 |
31 Jul 22 |
|
£ |
£ |
£ |
£ |
|
Trade debtors |
|
– |
– |
– |
Other debtors |
|
– |
– |
– |
--------- |
---- |
---- |
---- |
|
|
– |
– |
– |
|
--------- |
---- |
---- |
---- |
|
Group |
Company |
|||
31 Jan 23 |
31 Jul 22 |
31 Jan 23 |
31 Jul 22 |
|
£ |
£ |
£ |
£ |
|
Investments in group undertakings |
2 |
– |
2 |
– |
---- |
---- |
---- |
---- |
|
Group |
Company |
|||
31 Jan 23 |
31 Jul 22 |
31 Jan 23 |
31 Jul 22 |
|
£ |
£ |
£ |
£ |
|
Bank loans and overdrafts |
|
– |
– |
– |
Trade creditors |
|
– |
– |
– |
Corporation tax |
|
– |
– |
– |
Social security and other taxes |
|
– |
– |
– |
Other creditors |
|
– |
– |
– |
--------- |
---- |
---- |
---- |
|
|
– |
– |
– |
|
--------- |
---- |
---- |
---- |
|
Group |
Company |
|||
31 Jan 23 |
31 Jul 22 |
31 Jan 23 |
31 Jul 22 |
|
£ |
£ |
£ |
£ |
|
Bank loans and overdrafts |
(
|
– |
– |
– |
---- |
---- |
---- |
---- |
|