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Financial Statements |
Contents |
Page |
Consolidated statement of financial position |
1 |
Company statement of financial position |
3 |
Consolidated statement of changes in equity |
5 |
Company statement of changes in equity |
6 |
Notes to the financial statements |
7 |
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Consolidated Statement of Financial Position |
2024 |
2023 |
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Note |
£ |
£ |
£ |
Intangible assets |
5 |
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Tangible assets |
6 |
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------------ |
------------ |
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Stocks |
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Debtors |
8 |
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Cash at bank and in hand |
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------------ |
------------ |
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Creditors: amounts falling due within one year |
9 |
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------------ |
------------ |
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Net current assets |
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------------ |
------------ |
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Total assets less current liabilities |
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Creditors: amounts falling due after more than one year |
10 |
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Taxation including deferred tax |
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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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------------ |
------------ |
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Shareholders funds |
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------------ |
------------ |
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Consolidated Statement of Financial Position (continued) |
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Director |
Director |
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Director |
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Company Statement of Financial Position |
2024 |
2023 |
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Note |
£ |
£ |
£ |
Intangible assets |
5 |
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Tangible assets |
6 |
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Investments |
7 |
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------------ |
--------- |
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Stocks |
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Debtors |
8 |
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Cash at bank and in hand |
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------------ |
------------ |
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Creditors: amounts falling due within one year |
9 |
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------------ |
------------ |
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Net current assets |
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------------ |
------------ |
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Total assets less current liabilities |
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Creditors: amounts falling due after more than one year |
10 |
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Taxation including deferred tax |
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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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--------- |
--------- |
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Shareholders funds |
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--------- |
--------- |
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Company Statement of Financial Position (continued) |
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Director |
Director |
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Director |
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Consolidated Statement of Changes in Equity |
Called up share capital |
Profit and loss account |
Equity attributable to the owners of the parent company |
Non-controlling interests |
Total |
|
£ |
£ |
£ |
£ |
£ |
|
At 1 April 2022 |
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(
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Profit for the year |
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-------- |
------------ |
------------ |
------- |
------------ |
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Total comprehensive income for the year |
– |
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Dividends paid and payable |
– |
(
|
(
|
– |
(
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-------- |
------------ |
------------ |
------- |
------------ |
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Total investments by and distributions to owners |
– |
(
|
(
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– |
(
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At 31 March 2023 |
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– |
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Profit for the year |
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|
– |
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-------- |
------------ |
------------ |
------- |
------------ |
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Total comprehensive income for the year |
– |
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|
– |
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Dividends paid and payable |
– |
(
|
(
|
– |
(
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---- |
--------- |
--------- |
---- |
--------- |
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Total investments by and distributions to owners |
– |
(
|
(
|
– |
(
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-------- |
------------ |
------------ |
---- |
------------ |
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At 31 March 2024 |
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– |
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-------- |
------------ |
------------ |
---- |
------------ |
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Company Statement of Changes in Equity |
Called up share capital |
Profit and loss account |
Total |
|
£ |
£ |
£ |
|
At 1 April 2022 |
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Loss for the year |
(
|
(
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-------- |
--------- |
--------- |
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Total comprehensive income for the year |
– |
(
|
(
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Dividends paid and payable |
– |
(
|
(
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-------- |
--------- |
--------- |
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Total investments by and distributions to owners |
– |
(
|
(
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At 31 March 2023 |
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Profit for the year |
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-------- |
------------ |
------------ |
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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 March 2024 |
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-------- |
--------- |
--------- |
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Notes to the Financial Statements |
Goodwill |
- |
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Software |
- |
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Long 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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Equipment |
- |
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Group |
Goodwill |
Software |
Total |
£ |
£ |
£ |
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Cost |
|||
At 1 April 2023 |
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Acquisitions through business combinations |
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– |
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------------ |
------- |
------------ |
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At 31 March 2024 |
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------------ |
------- |
------------ |
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Amortisation |
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At 1 April 2023 |
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Charge for the year |
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------------ |
------- |
------------ |
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At 31 March 2024 |
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------------ |
------- |
------------ |
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Carrying amount |
|||
At 31 March 2024 |
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------------ |
------- |
------------ |
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At 31 March 2023 |
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------------ |
------- |
------------ |
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Company |
Software |
£ |
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Cost |
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At 1 April 2023 |
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Additions |
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--------- |
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At 31 March 2024 |
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--------- |
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Amortisation |
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At 1 April 2023 |
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Charge for the year |
|
--------- |
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At 31 March 2024 |
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--------- |
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Carrying amount |
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At 31 March 2024 |
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--------- |
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At 31 March 2023 |
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--------- |
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Group |
Long leasehold property |
Plant and machinery |
Fixtures and fittings |
Motor vehicles |
Equipment |
Total |
£ |
£ |
£ |
£ |
£ |
£ |
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Cost |
||||||
At 1 Apr 2023 |
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|
– |
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Additions |
– |
– |
– |
– |
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Acquisitions through business combinations |
– |
– |
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-------- |
--------- |
-------- |
--------- |
--------- |
--------- |
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At 31 Mar 2024 |
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-------- |
--------- |
-------- |
--------- |
--------- |
--------- |
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Depreciation |
||||||
At 1 Apr 2023 |
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– |
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Charge for the year |
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Disposals through business combinations |
– |
– |
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-------- |
--------- |
-------- |
--------- |
--------- |
--------- |
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At 31 Mar 2024 |
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-------- |
--------- |
-------- |
--------- |
--------- |
--------- |
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Carrying amount |
||||||
At 31 Mar 2024 |
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-------- |
--------- |
-------- |
--------- |
--------- |
--------- |
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At 31 Mar 2023 |
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– |
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-------- |
--------- |
-------- |
--------- |
--------- |
--------- |
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Company |
Long leasehold property |
Plant and machinery |
Motor vehicles |
Equipment |
Total |
£ |
£ |
£ |
£ |
£ |
|
Cost |
|||||
At 1 April 2023 |
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Additions |
– |
– |
– |
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-------- |
--------- |
--------- |
--------- |
--------- |
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At 31 March 2024 |
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-------- |
--------- |
--------- |
--------- |
--------- |
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Depreciation |
|||||
At 1 April 2023 |
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Charge for the year |
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-------- |
--------- |
--------- |
--------- |
--------- |
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At 31 March 2024 |
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-------- |
--------- |
--------- |
--------- |
--------- |
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Carrying amount |
|||||
At 31 March 2024 |
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|
|
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-------- |
--------- |
--------- |
--------- |
--------- |
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At 31 March 2023 |
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-------- |
--------- |
--------- |
--------- |
--------- |
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Company |
Shares in group undertakings |
£ |
|
Cost |
|
At 1 April 2023 |
|
Additions |
|
Disposals |
(
|
------------ |
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At 31 March 2024 |
|
------------ |
|
Impairment |
|
At 1 April 2023 |
|
Disposals |
(
|
------------ |
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At 31 March 2024 |
– |
------------ |
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Carrying amount |
|
At 31 March 2024 |
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------------ |
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At 31 March 2023 |
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------------ |
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Class of share |
Percentage of shares held |
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Subsidiary undertakings |
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Ordinary |
100 |
Group |
Company |
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2024 |
2023 |
2024 |
2023 |
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£ |
£ |
£ |
£ |
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Trade debtors |
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Amounts owed by group undertakings and undertakings in which the company has a participating interest |
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Other debtors |
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------------ |
------------ |
------------ |
------------ |
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------------ |
------------ |
------------ |
------------ |
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Group |
Company |
|||
2024 |
2023 |
2024 |
2023 |
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£ |
£ |
£ |
£ |
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Bank loans and overdrafts |
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Trade creditors |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
– |
– |
– |
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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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------------ |
------------ |
------------ |
------------ |
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Group |
Company |
|||
2024 |
2023 |
2024 |
2023 |
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£ |
£ |
£ |
£ |
|
Bank loans and overdrafts |
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Other creditors |
– |
|
– |
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------------ |
--------- |
------------ |
--------- |
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------------ |
--------- |
------------ |
--------- |
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Group |
Company |
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2024 |
2023 |
2024 |
2023 |
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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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------------ |
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