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Financial Statements |
Contents |
Page |
Directors' report |
1 |
Income statement |
2 |
Statement of financial position |
3 |
Statement of changes in equity |
4 |
Notes to the financial statements |
5 |
|
Directors' Report |
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(Appointed
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(Resigned
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Director |
Director |
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Income Statement |
Period from |
||
Year to |
1 Sep 21 to |
|
31 Dec 23 |
31 Dec 22 |
|
Note |
€ |
€ |
Turnover |
|
|
--------- |
--------- |
|
Gross profit |
|
|
Administrative expenses |
(
|
(
|
--------- |
--------- |
|
Operating profit |
|
|
--------- |
--------- |
||
Profit before taxation |
5 |
|
|
Tax on profit |
6 |
(
|
(
|
-------- |
--------- |
||
Profit for the financial year |
|
|
|
-------- |
--------- |
||
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Statement of Financial Position |
2023 |
2022 |
|
Note |
€ |
€ |
Intangible assets |
7 |
– |
|
Tangible assets |
8 |
|
|
-------- |
-------- |
||
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Debtors |
9 |
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|
Cash at bank and in hand |
|
|
|
--------- |
-------- |
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Creditors: amounts falling due within one year |
10 |
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|
--------- |
-------- |
||
Net current assets |
|
|
|
-------- |
-------- |
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Total assets less current liabilities |
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-------- |
-------- |
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Net assets |
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-------- |
-------- |
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Called up share capital |
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Profit and loss account |
|
|
-------- |
-------- |
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Shareholders funds |
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-------- |
-------- |
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Director |
Director |
|
Statement of Changes in Equity |
Called up share capital |
Profit and loss account |
Total |
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€ |
€ |
€ |
|
At 1 September 2021 |
|
(
|
(
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Profit for the year |
|
|
|
---- |
-------- |
-------- |
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Total comprehensive income for the year |
– |
|
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At 31 December 2022 (as previously reported) |
|
|
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Prior period adjustments |
– |
8,834 |
8,834 |
---- |
-------- |
-------- |
|
At 31 December 2022 (restated) |
|
55,555
|
55,557
|
---- |
-------- |
-------- |
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Profit for the year |
|
|
|
---- |
-------- |
-------- |
|
Total comprehensive income for the year |
– |
|
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Dividends paid and payable |
– |
(
|
(
|
---- |
-------- |
-------- |
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Total investments by and distributions to owners |
– |
(
|
(
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---- |
-------- |
-------- |
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At 31 December 2023 |
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---- |
-------- |
-------- |
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Notes to the Financial Statements |
Patents, trademarks and licences |
- |
|
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Plant and machinery |
- |
|
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Fixtures and fittings |
- |
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|
Period from |
||
Year to |
1 Sep 21 to |
|
31 Dec 23 |
31 Dec 22 |
|
€ |
€ |
|
Amortisation of intangible assets |
– |
|
Depreciation of tangible assets |
|
|
------- |
------- |
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Period from |
||
Year to |
1 Sep 21 to |
|
31 Dec 23 |
31 Dec 22 |
|
€ |
€ |
|
UK current tax expense |
|
|
Adjustments in respect of prior periods |
|
– |
-------- |
-------- |
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Total current tax |
|
|
-------- |
-------- |
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-------- |
-------- |
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Tax on profit |
|
|
-------- |
-------- |
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Patents, trademarks and licences |
|
€ |
|
Cost |
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At 1 January 2023 |
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Additions |
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Transfers |
(
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-------- |
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At 31 December 2023 |
– |
-------- |
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Amortisation |
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At 1 January 2023 |
|
Charge for the year |
– |
Transfers |
(
|
-------- |
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At 31 December 2023 |
– |
-------- |
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Carrying amount |
|
At 31 December 2023 |
– |
-------- |
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At 31 December 2022 |
|
-------- |
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Plant and machinery |
Fixtures and fittings |
Total |
|
€ |
€ |
€ |
|
Cost |
|||
At 1 January 2023 |
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|
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Additions |
|
– |
|
-------- |
------- |
-------- |
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At 31 December 2023 |
|
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-------- |
------- |
-------- |
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Depreciation |
|||
At 1 January 2023 |
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Charge for the year |
|
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-------- |
------- |
-------- |
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At 31 December 2023 |
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-------- |
------- |
-------- |
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Carrying amount |
|||
At 31 December 2023 |
|
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-------- |
------- |
-------- |
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At 31 December 2022 |
|
|
|
-------- |
------- |
-------- |
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2023 |
2022 |
|
€ |
€ |
|
Trade debtors |
– |
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Other debtors |
|
|
-------- |
-------- |
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|
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-------- |
-------- |
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2023 |
2022 |
|
€ |
€ |
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Trade creditors |
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Accruals and deferred income |
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Corporation tax |
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Social security and other taxes |
– |
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Other creditors |
|
– |
-------- |
-------- |
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-------- |
-------- |
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