|
|
For the year ended |
|
|
Consolidated Statement of Financial Position |
2024 |
2023 |
||
Note |
£ |
£ |
£ |
Tangible assets |
6 |
|
|
|
Stocks |
|
|
||
Debtors |
8 |
|
|
|
Cash at bank and in hand |
|
|
||
------------ |
------------ |
|||
|
|
|||
Creditors: amounts falling due within one year |
9 |
|
|
|
------------ |
------------ |
|||
Net current assets |
|
|
||
------------ |
------------ |
|||
Total assets less current liabilities |
|
|
||
Creditors: amounts falling due after more than one year |
10 |
|
|
|
Taxation including deferred tax |
11 |
|
|
|
------------ |
------------ |
|||
Net assets |
|
|
||
------------ |
------------ |
|||
|
Consolidated Statement of Financial Position (continued) |
2024 |
2023 |
||
Note |
£ |
£ |
£ |
Called up share capital |
|
|
|
Revaluation reserve |
|
|
|
Profit and loss account |
|
|
|
------------ |
------------ |
||
Shareholders funds |
|
|
|
------------ |
------------ |
||
|
Director |
|
Company Statement of Financial Position |
2024 |
2023 |
||
Note |
£ |
£ |
£ |
Tangible assets |
6 |
|
|
|
Investments |
7 |
|
|
|
------------ |
------------ |
|||
|
|
|||
Debtors |
8 |
|
|
|
Cash at bank and in hand |
|
|
||
--------- |
--------- |
|||
|
|
|||
Creditors: amounts falling due within one year |
9 |
|
|
|
--------- |
--------- |
|||
Net current assets |
|
|
||
------------ |
------------ |
|||
Total assets less current liabilities |
|
|
||
Creditors: amounts falling due after more than one year |
10 |
|
|
|
Taxation including deferred tax |
11 |
|
|
|
------------ |
------------ |
|||
Net assets |
|
|
||
------------ |
------------ |
|||
|
Company Statement of Financial Position (continued) |
2024 |
2023 |
||
Note |
£ |
£ |
£ |
Called up share capital |
|
|
|
Revaluation reserve |
|
|
|
Profit and loss account |
|
|
|
------------ |
------------ |
||
Shareholders funds |
|
|
|
------------ |
------------ |
||
|
Director |
|
Consolidated Statement of Changes in Equity |
Called up share capital |
Revaluation reserve |
Profit and loss account |
Total |
||
£ |
£ |
£ |
£ |
||
At 1 April 2022 |
|
|
|
|
|
Profit for the year |
|
|
|||
---- |
--------- |
------------ |
------------ |
||
Total comprehensive income for the year |
– |
– |
|
|
|
Dividends paid and payable |
– |
– |
(
|
(
|
|
---- |
--------- |
------------ |
------------ |
||
Total investments by and distributions to owners |
– |
– |
(
|
(
|
|
At 31 March 2023 |
|
|
|
|
|
Profit for the year |
|
|
|||
Other comprehensive income for the year: |
|||||
Tax relating to components of other comprehensive income |
– |
(
|
– |
(
|
|
---- |
--------- |
------------ |
------------ |
||
Total comprehensive income for the year |
– |
(
|
|
|
|
Dividends paid and payable |
– |
– |
(
|
(
|
|
---- |
---- |
--------- |
--------- |
||
Total investments by and distributions to owners |
– |
– |
(
|
(
|
|
---- |
--------- |
--------- |
------------ |
||
At 31 March 2024 |
|
|
|
|
|
---- |
--------- |
--------- |
------------ |
||
|
Company Statement of Changes in Equity |
Called up share capital |
Revaluation reserve |
Profit and loss account |
Total |
||
£ |
£ |
£ |
£ |
||
At 1 April 2022 |
|
|
|
|
|
Profit for the year |
|
|
|||
---- |
--------- |
--------- |
------------ |
||
Total comprehensive income for the year |
– |
– |
|
|
|
Dividends paid and payable |
– |
– |
(
|
(
|
|
---- |
--------- |
--------- |
------------ |
||
Total investments by and distributions to owners |
– |
– |
(
|
(
|
|
At 31 March 2023 |
|
|
|
|
|
Profit for the year |
|
|
|||
Other comprehensive income for the year: |
|||||
Tax relating to components of other comprehensive income |
– |
(
|
– |
(
|
|
---- |
--------- |
--------- |
------------ |
||
Total comprehensive income for the year |
– |
(
|
|
|
|
Dividends paid and payable |
– |
– |
(
|
(
|
|
---- |
---- |
--------- |
--------- |
||
Total investments by and distributions to owners |
– |
– |
(
|
(
|
|
---- |
--------- |
--------- |
------------ |
||
At 31 March 2024 |
|
|
|
|
|
---- |
--------- |
--------- |
------------ |
||
|
Notes to the Financial Statements |
Goodwill |
- |
|
|
Freehold property |
- |
Buildings 2% straight line, Land 0%
|
|
Plant and machinery |
- |
20% straight line or 25% reducing balance
|
|
Motor Vehicles |
- |
25% reducing balance
|
|
Office equipment |
- |
25% straight line or 20%/25% reducing balance
|
|
Group and company |
Goodwill |
£ |
|
Cost |
|
At 1 April 2023 and 31 March 2024 |
|
---- |
|
Amortisation |
|
At 1 April 2023 and 31 March 2024 |
|
---- |
|
Carrying amount |
|
At 1 April 2023 and 31 March 2024 |
– |
---- |
|
At 31 March 2023 |
– |
---- |
|
Group |
Land and buildings |
Plant and machinery |
Motor vehicles |
Equipment |
Total |
£ |
£ |
£ |
£ |
£ |
|
Cost |
|||||
At 1 April 2023 |
|
|
|
85,408 |
|
Additions |
– |
|
|
7,351
|
|
Disposals |
– |
(
|
(
|
(29,059) |
(
|
------------ |
--------- |
--------- |
-------- |
------------ |
|
At 31 March 2024 |
|
|
|
63,700
|
|
------------ |
--------- |
--------- |
-------- |
------------ |
|
Depreciation |
|||||
At 1 April 2023 |
|
|
|
60,624
|
|
Charge for the year |
|
|
|
7,809
|
|
Disposals |
– |
(
|
(
|
(23,445) |
(
|
------------ |
--------- |
--------- |
-------- |
------------ |
|
At 31 March 2024 |
|
|
|
44,988
|
|
------------ |
--------- |
--------- |
-------- |
------------ |
|
Carrying amount |
|||||
At 31 March 2024 |
|
|
|
18,712
|
|
------------ |
--------- |
--------- |
-------- |
------------ |
|
At 31 March 2023 |
|
|
|
24,784
|
|
------------ |
--------- |
--------- |
-------- |
------------ |
|
Company |
Land and buildings |
Plant and machinery |
Motor vehicles |
Equipment |
Total |
£ |
£ |
£ |
£ |
£ |
|
Cost |
|||||
At 1 April 2023 |
|
|
|
32,130
|
|
Additions |
– |
|
– |
3,252
|
|
------------ |
------- |
-------- |
-------- |
------------ |
|
At 31 March 2024 |
|
|
|
35,382
|
|
------------ |
------- |
-------- |
-------- |
------------ |
|
Depreciation |
|||||
At 1 April 2023 |
|
|
|
21,400
|
|
Charge for the year |
|
|
|
2,812
|
|
------------ |
------- |
-------- |
-------- |
------------ |
|
At 31 March 2024 |
|
|
|
24,212
|
|
------------ |
------- |
-------- |
-------- |
------------ |
|
Carrying amount |
|||||
At 31 March 2024 |
|
|
|
11,170
|
|
------------ |
------- |
-------- |
-------- |
------------ |
|
At 31 March 2023 |
|
|
|
10,730
|
|
------------ |
------- |
-------- |
-------- |
------------ |
|
Group and company |
Freehold property |
£ |
|
At 31 March 2024 |
|
Aggregate cost |
– |
Aggregate depreciation |
– |
---- |
|
Carrying value |
– |
---- |
|
At 31 March 2023 |
|
Aggregate cost |
573,354 |
Aggregate depreciation |
(45,236) |
--------- |
|
Carrying value |
|
--------- |
|
Group |
Plant and machinery |
Motor vehicles |
Equipment |
Total |
£ |
£ |
£ |
£ |
|
At 31 March 2024 |
|
|
2,783
|
|
-------- |
-------- |
------- |
--------- |
|
At 31 March 2023 |
|
|
2,783
|
|
-------- |
-------- |
------- |
--------- |
|
Company |
Shares in group undertakings |
£ |
|
Cost |
|
At 1 April 2023 |
|
Disposals |
(
|
---- |
|
At 31 March 2024 |
|
---- |
|
Impairment |
|
At 1 April 2023 and 31 March 2024 |
– |
---- |
|
Carrying amount |
|
At 31 March 2024 |
|
---- |
|
At 31 March 2023 |
|
---- |
|
Class of share |
Percentage of shares held |
|
Subsidiary undertakings |
||
|
Ordinary |
100 |
|
Ordinary |
100 |
Group |
Company |
|||
2024 |
2023 |
2024 |
2023 |
|
£ |
£ |
£ |
£ |
|
Trade debtors |
|
|
– |
– |
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
– |
– |
|
Other debtors |
|
|
|
|
--------- |
------------ |
--------- |
--------- |
|
|
|
|
|
|
--------- |
------------ |
--------- |
--------- |
|
Group |
Company |
|||
2024 |
2023 |
2024 |
2023 |
|
£ |
£ |
£ |
£ |
|
Bank loans and overdrafts |
|
|
|
|
Trade creditors |
|
|
|
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
– |
– |
|
|
Social security and other taxes |
|
|
|
|
Other creditors |
|
|
|
|
------------ |
------------ |
--------- |
--------- |
|
|
|
|
|
|
------------ |
------------ |
--------- |
--------- |
|
Group |
Company |
|||
2024 |
2023 |
2024 |
2023 |
|
£ |
£ |
£ |
£ |
|
Bank loans and overdrafts |
|
|
|
|
Other creditors |
|
|
– |
– |
--------- |
--------- |
--------- |
--------- |
|
|
|
|
|
|
--------- |
--------- |
--------- |
--------- |
|
Group |
Deferred tax (note 12) |
£ |
|
At 1 April 2023 |
|
Additions |
|
--------- |
|
At 31 March 2024 |
|
--------- |
|
Company |
Deferred tax (note 12) |
£ |
|
At 1 April 2023 |
|
Additions |
|
--------- |
|
At 31 March 2024 |
|
--------- |
|
Group |
Company |
|||
2024 |
2023 |
2024 |
2023 |
|
£ |
£ |
£ |
£ |
|
Included in provisions (note 11) |
|
|
|
|
--------- |
--------- |
--------- |
--------- |
|
Group |
Company |
|||
2024 |
2023 |
2024 |
2023 |
|
£ |
£ |
£ |
£ |
|
Accelerated capital allowances |
|
|
|
|
Revaluation of tangible assets |
|
|
|
|
--------- |
--------- |
--------- |
--------- |
|
317,404 |
317,276 |
282,068 |
269,984 |
|
--------- |
--------- |
--------- |
--------- |
|
Group |
Company |
|||
2024 |
2023 |
2024 |
2023 |
|
£ |
£ |
£ |
£ |
|
Not later than 1 year |
|
|
|
|
Later than 1 year and not later than 5 years |
|
|
|
|
-------- |
--------- |
-------- |
-------- |
|
|
|
|
|
|
-------- |
--------- |
-------- |
-------- |
|