2022-11-232023-11-202023-11-20false10622287FIRMAN & CO LTD2024-11-17iso4217:GBPxbrli:pure106222872022-11-23106222872023-11-20106222872022-11-232023-11-20106222872021-11-26106222872022-11-22106222872021-11-262022-11-2210622287bus:SmallEntities2022-11-232023-11-2010622287bus:AuditExempt-NoAccountantsReport2022-11-232023-11-2010622287bus:FullAccounts2022-11-232023-11-2010622287bus:PrivateLimitedCompanyLtd2022-11-232023-11-2010622287core:WithinOneYear2023-11-2010622287core:AfterOneYear2023-11-2010622287core:WithinOneYear2022-11-2210622287core:AfterOneYear2022-11-2210622287core:ShareCapital2023-11-2010622287core:SharePremium2023-11-2010622287core:RevaluationReserve2023-11-2010622287core:OtherReservesSubtotal2023-11-2010622287core:RetainedEarningsAccumulatedLosses2023-11-2010622287core:ShareCapital2022-11-2210622287core:SharePremium2022-11-2210622287core:RevaluationReserve2022-11-2210622287core:OtherReservesSubtotal2022-11-2210622287core:RetainedEarningsAccumulatedLosses2022-11-2210622287core:LandBuildings2023-11-2010622287core:PlantMachinery2023-11-2010622287core:Vehicles2023-11-2010622287core:FurnitureFittings2023-11-2010622287core:OfficeEquipment2023-11-2010622287core:NetGoodwill2023-11-2010622287core:IntangibleAssetsOtherThanGoodwill2023-11-2010622287core:ListedExchangeTraded2023-11-2010622287core:UnlistedNon-exchangeTraded2023-11-2010622287core:LandBuildings2022-11-2210622287core:PlantMachinery2022-11-2210622287core:Vehicles2022-11-2210622287core:FurnitureFittings2022-11-2210622287core:OfficeEquipment2022-11-2210622287core:NetGoodwill2022-11-2210622287core:IntangibleAssetsOtherThanGoodwill2022-11-2210622287core:ListedExchangeTraded2022-11-2210622287core:UnlistedNon-exchangeTraded2022-11-2210622287core:LandBuildings2022-11-232023-11-2010622287core:PlantMachinery2022-11-232023-11-2010622287core:Vehicles2022-11-232023-11-2010622287core:FurnitureFittings2022-11-232023-11-2010622287core:OfficeEquipment2022-11-232023-11-2010622287core:NetGoodwill2022-11-232023-11-2010622287core:IntangibleAssetsOtherThanGoodwill2022-11-232023-11-2010622287core:ListedExchangeTraded2022-11-232023-11-2010622287core:UnlistedNon-exchangeTraded2022-11-232023-11-2010622287core:MoreThanFiveYears2022-11-232023-11-2010622287core:Non-currentFinancialInstruments2023-11-2010622287core:Non-currentFinancialInstruments2022-11-2210622287dpl:CostSales2022-11-232023-11-2010622287dpl:DistributionCosts2022-11-232023-11-2010622287core:LandBuildings2022-11-232023-11-2010622287core:PlantMachinery2022-11-232023-11-2010622287core:Vehicles2022-11-232023-11-2010622287core:FurnitureFittings2022-11-232023-11-2010622287core:OfficeEquipment2022-11-232023-11-2010622287dpl:AdministrativeExpenses2022-11-232023-11-2010622287core:NetGoodwill2022-11-232023-11-2010622287core:IntangibleAssetsOtherThanGoodwill2022-11-232023-11-2010622287dpl:GroupUndertakings2022-11-232023-11-2010622287dpl:ParticipatingInterests2022-11-232023-11-2010622287dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-232023-11-2010622287core:ListedExchangeTraded2022-11-232023-11-2010622287dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-232023-11-2010622287core:UnlistedNon-exchangeTraded2022-11-232023-11-2010622287dpl:CostSales2021-11-262022-11-2210622287dpl:DistributionCosts2021-11-262022-11-2210622287core:LandBuildings2021-11-262022-11-2210622287core:PlantMachinery2021-11-262022-11-2210622287core:Vehicles2021-11-262022-11-2210622287core:FurnitureFittings2021-11-262022-11-2210622287core:OfficeEquipment2021-11-262022-11-2210622287dpl:AdministrativeExpenses2021-11-262022-11-2210622287core:NetGoodwill2021-11-262022-11-2210622287core:IntangibleAssetsOtherThanGoodwill2021-11-262022-11-2210622287dpl:GroupUndertakings2021-11-262022-11-2210622287dpl:ParticipatingInterests2021-11-262022-11-2210622287dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-262022-11-2210622287core:ListedExchangeTraded2021-11-262022-11-2210622287dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-262022-11-2210622287core:UnlistedNon-exchangeTraded2021-11-262022-11-2210622287core:NetGoodwill2023-11-2010622287core:IntangibleAssetsOtherThanGoodwill2023-11-2010622287core:LandBuildings2023-11-2010622287core:PlantMachinery2023-11-2010622287core:Vehicles2023-11-2010622287core:FurnitureFittings2023-11-2010622287core:OfficeEquipment2023-11-2010622287core:AfterOneYear2023-11-2010622287core:WithinOneYear2023-11-2010622287core:ListedExchangeTraded2023-11-2010622287core:UnlistedNon-exchangeTraded2023-11-2010622287core:ShareCapital2023-11-2010622287core:SharePremium2023-11-2010622287core:RevaluationReserve2023-11-2010622287core:OtherReservesSubtotal2023-11-2010622287core:RetainedEarningsAccumulatedLosses2023-11-2010622287core:NetGoodwill2022-11-2210622287core:IntangibleAssetsOtherThanGoodwill2022-11-2210622287core:LandBuildings2022-11-2210622287core:PlantMachinery2022-11-2210622287core:Vehicles2022-11-2210622287core:FurnitureFittings2022-11-2210622287core:OfficeEquipment2022-11-2210622287core:AfterOneYear2022-11-2210622287core:WithinOneYear2022-11-2210622287core:ListedExchange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FIRMAN & CO LTD

Registered Number
10622287
(England and Wales)

Unaudited Financial Statements for the Period ended
20 November 2023

FIRMAN & CO LTD
Company Information
for the period from 23 November 2022 to 20 November 2023

Director

CHATHA, Ravinder

Registered Address

132 Bath Road
Hounslow
TW3 3ET

Registered Number

10622287 (England and Wales)
FIRMAN & CO LTD
Balance Sheet as at
20 November 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors3105,342125,692
Cash at bank and on hand190,191343,043
295,533468,735
Creditors amounts falling due within one year4(305,457)(473,236)
Net current assets (liabilities)(9,924)(4,501)
Total assets less current liabilities(9,924)(4,501)
Creditors amounts falling due after one year5(40,861)(44,420)
Net assets(50,785)(48,921)
Capital and reserves
Called up share capital100100
Profit and loss account(50,885)(49,021)
Shareholders' funds(50,785)(48,921)
The financial statements were approved and authorised for issue by the Board of Directors on 17 November 2024, and are signed on its behalf by:
CHATHA, Ravinder
Director
Registered Company No. 10622287
FIRMAN & CO LTD
Notes to the Financial Statements
for the period ended 20 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
2.Average number of employees

20232022
Average number of employees during the year00
3.Debtors: amounts due within one year

2023

2022

££
Other debtors105,342125,692
Total105,342125,692
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
4.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts6,0993,105
Taxation and social security-329
Other creditors298,758468,602
Accrued liabilities and deferred income6001,200
Total305,457473,236
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts40,86144,420
Total40,86144,420
6.Directors advances, credits and guarantees
At the year end, the director`s current account showed a credit balance of £298,758 (2022: £468,602).