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FINANCIAL STATEMENTS |
Contents |
Pages |
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OFFICERS AND PROFESSIONAL ADVISERS |
The board of directors |
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Company secretary |
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Registered office |
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Auditor |
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Chartered accountants & statutory auditor |
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35 Westgate |
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Huddersfield |
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HD1 1PA |
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Bankers |
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12 Longbow Close |
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Pennine Business Park |
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Bradley |
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Huddersfield |
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West Yorkshire |
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HD2 1GQ |
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STRATEGIC REPORT |
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Director |
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DIRECTORS' REPORT |
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Director |
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF
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(Senior Statutory Auditor) |
For and on behalf of |
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Chartered accountants & statutory auditor |
35 Westgate |
Huddersfield |
HD1 1PA |
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PROFIT AND LOSS ACCOUNT |
2023 |
2022 |
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Note |
£ |
£ |
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Turnover |
4 |
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Cost of sales |
(
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(
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Gross profit |
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Administrative expenses |
(
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(
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Other operating income |
5 |
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Operating profit |
6 |
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Other interest receivable and similar income |
9 |
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Interest payable and similar expenses |
10 |
(
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(
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Profit before taxation |
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Tax on profit |
11 |
(
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(
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Profit for the financial year and total comprehensive income |
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BALANCE SHEET |
2023 |
2022 |
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Note |
£ |
£ |
Intangible assets |
12 |
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Tangible assets |
13 |
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Investments |
14 |
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Stocks |
15 |
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Debtors |
16 |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
17 |
(
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(
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Net current assets |
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Total assets less current liabilities |
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Creditors: amounts falling due after more than one year |
18 |
(
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(
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Provisions |
19 |
(
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(
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Net assets |
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Called up share capital |
23 |
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Profit and loss account |
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Shareholders funds |
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Director |
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STATEMENT OF CHANGES IN SHAREHOLDERS FUNDS |
Called up share capital |
Profit and loss account |
Total |
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£ |
£ |
£ |
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At 1 October 2021 |
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Profit for the year |
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Total comprehensive income for the year |
– |
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At 30 September 2022 |
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Profit for the year |
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Total comprehensive income for the year |
– |
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At 30 September 2023 |
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STATEMENT OF CASH FLOWS |
2023 |
2022 |
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£ |
£ |
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Profit for the financial year |
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Adjustments for: |
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Depreciation of tangible assets |
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Amortisation of intangible assets |
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Government grant income |
(
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– |
Other interest receivable and similar income |
(
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(
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Interest payable and similar expenses |
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Loss on disposal of tangible assets |
– |
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Tax on profit |
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Changes in: |
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Stocks |
(
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(
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Trade and other debtors |
(
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(
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Trade and other creditors |
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(
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Cash generated from operations |
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Interest paid |
(
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(
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Interest received |
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Tax received/(paid) |
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(
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Net cash from operating activities |
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Purchase of tangible assets |
(
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(
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Proceeds from sale of tangible assets |
– |
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Proceeds from sale of subsidiaries |
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– |
------------ |
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Net cash used in investing activities |
(
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(
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Proceeds from loans from group undertakings |
(
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– |
Government grant income |
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– |
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Net cash from financing activities |
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– |
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Net increase in cash and cash equivalents |
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Cash and cash equivalents at beginning of year |
1,882,189 |
891,397 |
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Cash and cash equivalents at end of year |
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NOTES TO THE FINANCIAL STATEMENTS |
Goodwill |
- |
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Compensation |
- |
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Long leasehold property |
- |
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Short leasehold property |
- |
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Plant and machinery |
- |
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Fixtures and fittings |
- |
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Motor vehicles |
- |
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2023 |
2022 |
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£ |
£ |
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Pharmacy sales |
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NHS fees |
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------------ |
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2023 |
2022 |
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£ |
£ |
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Rental income |
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Government grant income |
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– |
------------ |
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2023 |
2022 |
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£ |
£ |
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Amortisation of intangible assets |
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Depreciation of tangible assets |
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Loss on disposal of tangible assets |
– |
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2023 |
2022 |
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No. |
No. |
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Administration and support |
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2023 |
2022 |
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£ |
£ |
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Wages and salaries |
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Social security costs |
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Other pension costs |
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2023 |
2022 |
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£ |
£ |
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Remuneration |
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Company contributions to defined contribution pension plans |
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2023 |
2022 |
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No. |
No. |
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Defined contribution plans |
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2023 |
2022 |
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£ |
£ |
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Interest on cash and cash equivalents |
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2023 |
2022 |
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£ |
£ |
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Interest on banks loans and overdrafts |
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Other interest payable and similar charges |
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2023 |
2022 |
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£ |
£ |
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UK current tax expense |
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Adjustments in respect of prior periods |
– |
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Total current tax |
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Origination and reversal of timing differences |
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Tax on profit |
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2023 |
2022 |
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£ |
£ |
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Profit on ordinary activities before taxation |
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Profit on ordinary activities by rate of tax |
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Adjustment to tax charge in respect of prior periods |
– |
25,878
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Effect of expenses not deductible for tax purposes |
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Effect of capital allowances and depreciation |
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(
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Effect of different UK tax rates on some earnings |
– |
3,314 |
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Tax on profit |
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Goodwill |
Compensation |
Total |
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£ |
£ |
£ |
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Cost |
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At 1 October 2022 and 30 September 2023 |
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Amortisation |
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At 1 October 2022 |
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Charge for the year |
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At 30 September 2023 |
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Carrying amount |
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At 30 September 2023 |
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At 30 September 2022 |
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Long leasehold property |
Short leasehold property |
Plant and machinery |
Fixtures and fittings |
Motor vehicles |
Total |
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£ |
£ |
£ |
£ |
£ |
£ |
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Cost |
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At 1 Oct 2022 |
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Additions |
– |
– |
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– |
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At 30 Sep 2023 |
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Depreciation |
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At 1 Oct 2022 |
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Charge for the year |
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At 30 Sep 2023 |
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Carrying amount |
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At 30 Sep 2023 |
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At 30 Sep 2022 |
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Shares in group undertakings |
Investment property |
Total |
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£ |
£ |
£ |
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Cost |
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At 1 October 2022 |
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Disposals |
(
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– |
(
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------------ |
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At 30 September 2023 |
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------------ |
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Impairment |
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At 1 October 2022 and 30 September 2023 |
– |
– |
– |
------------ |
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Carrying amount |
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At 30 September 2023 |
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At 30 September 2022 |
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2023 |
2022 |
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£ |
£ |
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Goods for resale and consumables |
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2023 |
2022 |
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£ |
£ |
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Trade debtors |
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Prepayments and accrued income |
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VAT repayable |
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Directors loan accounts |
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Other debtors |
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------------ |
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2023 |
2022 |
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£ |
£ |
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Trade creditors |
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Amounts owed to group undertakings |
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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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2023 |
2022 |
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£ |
£ |
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Other creditors |
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------------ |
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Deferred tax (note 20) |
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£ |
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At 1 October 2022 |
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Additions |
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------------ |
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At 30 September 2023 |
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2023 |
2022 |
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£ |
£ |
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Included in provisions (note 19) |
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------------ |
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2023 |
2022 |
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£ |
£ |
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Accelerated capital allowances |
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Pension plan obligations |
(
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(
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------------ |
------------ |
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17,500 |
16,000 |
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------------ |
------------ |
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2023 |
2022 |
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£ |
£ |
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Government grants recognised directly in income |
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– |
------------ |
------------ |
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2023 |
2022 |
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No. |
£ |
No. |
£ |
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105 |
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105 |
------------ |
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At 1 Oct 2022 |
Cash flows |
At 30 Sep 2023 |
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£ |
£ |
£ |
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Cash at bank and in hand |
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156,284 |
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Debt due within one year |
(101) |
1 |
(100) |
------------ |
------------ |
------------ |
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2023 |
2022 |
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£ |
£ |
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Not later than 1 year |
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Later than 1 year and not later than 5 years |
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Later than 5 years |
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------------ |
------------ |
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NOTES TO THE FINANCIAL STATEMENTS (continued) |
2023 |
|||||
Balance brought forward |
Advances/ (credits) to the directors |
Amounts repaid |
Balance outstanding |
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£ |
£ |
£ |
£ |
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(
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– |
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------------ |
------------ |
------------ |
------------ |
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(
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------------ |
------------ |
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2022 |
|||||
Balance brought forward |
Advances/ (credits) to the directors |
Amounts repaid |
Balance outstanding |
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£ |
£ |
£ |
£ |
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(
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– |
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------------ |
------------ |
------------ |
------------ |
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(
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------------ |
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