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Registered number: 06894011
Plodit Limited
Strategic Report, Director's Report and
Financial Statements
For The Year Ended 30 April 2024
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Strategic Report 1
Director's Report 2—3
Independent Auditor's Report 4—7
Profit and Loss Account 8
Statement of Comprehensive Income 9
Balance Sheet 10—11
Statement of Changes in Equity 12
Statement of Cash Flows 13
Notes to the Statement of Cash Flows 14
Notes to the Financial Statements 15—21
Page 1
Strategic Report
The director presents his strategic report for the year ended 30 April 2024.
Review of the Business
The company has built a solid reputation for supplying its products and continues to consolidate its position in the market place.The company continues to keep up with developments in the industry sector and the director is confident of the future trading prospects of the company.
The results for the year and financial position at the end of the year are shown in these financial statements. The director is satisfied with the turnover achieved in the year and the resulting profit. 
Principal Risks and Uncertainties
Damage to the reputation of the company is a key risk and is regularly reviewed through close monitoring of the company's entire operations.
Additionally, the company is exposed to the general risks associated with the sector it operates in. The company manages business risk by complying with industry standard quality assurance processes and maintaining strong relationships with customers and suppliers. 
On behalf of the board
Mr Mohamed Yahya Thadha
Director
16th January 2025
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 30 April 2024.
Principal Activity
The company's principal activity continues to be the sale of books.
Directors
The director who held office during the year were as follows:
Mr Mohamed Yahya Thadha
Statement of Director's Responsibilities
The director is responsible for preparing the Strategic Report, the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Director's Report is approved:
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Page 2
Page 3
Independent Auditors
The auditors, Smith Hannah Limited, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board
Mr Mohamed Yahya Thadha
Director
16th January 2025
Page 3
Page 4
Independent Auditor's Report
Opinion
We have audited the financial statements of Plodit Limited for the year ended 30 April 2024 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 30 April 2024 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We were not appointed as auditors of the company until after 30 April 2023 and did not observe the counting of physical inventories at that year end. We were unable to satisfy ourselves by alternative means concerning the inventory quantities held at 30 April 2023, which are included in the balance sheet at £328,889.
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Page 4
Page 5
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
As described in the basis for qualified opinion section of our report, we were unable to satisfy ourselves concerning the inventory quantities of £328,889 held at 30 April 2023. We have concluded that where the other information refers to the inventory balance or related balances such as cost of sales, it may be materially misstated for the same reason.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Strategic Report and Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Strategic Report and Director's Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
Except for the matter described in the basis for the qualified opinion section of our report and In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Director's Report.
Responsibilities of Directors
As explained more fully in the Director's Responsibilities Statement set out on page 2—3, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Page 5
Page 6
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
Irregularities, including fraud, are instances of non-compliance with laws and regulations. Our procedures are designed in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We obtained an understanding of the legal and regularity frameworks that are applicable to the company and determined that the most significant frameworks which are directly relevant to specific assertions in the financial statements are those that relate to the reporting framework (UK GAAP and the Companies Act 2006) and the relevant tax compliance regulations in the UK.
We understood how company is complying with those frameworks by making enquiries of management and those responsible for legal and compliance procedures. We corroborated our enquiries through the review of board minutes and discussions with those charged with governance. 
We assessed the susceptibility of the company’s financial statements to material misstatement, including how fraud might occur, by discussion with management from various parts of the business to understand where they considered there was a susceptibility to fraud. We considered the procedures and controls that the company has established to prevent and dictate fraud, and how these are monitored by management and also any enhanced risk factors such as performance targets.
Based on our understanding of the control environment, we designed our audit procedures to identify any non-compliance with laws and regulations identified in the paragraphs above. 
We also performed audit work over the risk of management override of controls, testing a sample of revenue transactions, cut-off procedures, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are able to become aware of it.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Page 6
Page 7
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
M I Umar (Senior Statutory Auditor)
for and on behalf of Smith Hannah Limited , Statutory Auditor
16th January 2025
Page 7
Page 8
Profit and Loss Account
2024 2023
Notes £ £
TURNOVER 36,011,922 22,634,758
Cost of sales (33,063,249 ) (19,748,682 )
GROSS PROFIT 2,948,673 2,886,076
Administrative expenses (1,623,096 ) (713,182 )
OPERATING PROFIT 3 1,325,577 2,172,894
Other interest receivable and similar income 8 43,983 -
Interest payable and similar charges 9 (20,175 ) (17,747 )
PROFIT BEFORE TAXATION 1,349,385 2,155,147
Tax on Profit 10 (337,346 ) (427,453 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 1,012,039 1,727,694
The notes on pages 14 to 21 form part of these financial statements.
Page 8
Page 9
Statement of Comprehensive Income
2024 2023
£ £
PROFIT FOR THE FINANCIAL YEAR 1,012,039 1,727,694
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 1,012,039 1,727,694
Page 9
Page 10
Balance Sheet
Registered number: 06894011
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 11 161,442 141,787
161,442 141,787
CURRENT ASSETS
Stocks 12 553,914 328,889
Debtors 13 6,472,829 7,021,904
Cash at bank and in hand 4,035,970 2,912,350
11,062,713 10,263,143
Creditors: Amounts Falling Due Within One Year 14 (3,043,384 ) (3,229,111 )
NET CURRENT ASSETS (LIABILITIES) 8,019,329 7,034,032
TOTAL ASSETS LESS CURRENT LIABILITIES 8,180,771 7,175,819
PROVISIONS FOR LIABILITIES
Deferred Taxation 15 (40,360 ) (35,447 )
NET ASSETS 8,140,411 7,140,372
CAPITAL AND RESERVES
Called up share capital 17 100 100
Profit and Loss Account 8,140,311 7,140,272
SHAREHOLDERS' FUNDS 8,140,411 7,140,372
Page 10
Page 11
On behalf of the board
Mr Mohamed Yahya Thadha
Director
16th January 2025
The notes on pages 14 to 21 form part of these financial statements.
Page 11
Page 12
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 May 2022 100 5,412,578 5,412,678
Profit for the year and total comprehensive income - 1,727,694 1,727,694
As at 30 April 2023 and 1 May 2023 100 7,140,272 7,140,372
Profit for the year and total comprehensive income - 1,012,039 1,012,039
Dividends paid - (12,000) (12,000)
As at 30 April 2024 100 8,140,311 8,140,411
Page 12
Page 13
Statement of Cash Flows
2024 2023
Notes £ £
Cash flows from operating activities
Net cash generated from operations 1 1,806,060 1,176,978
Interest paid (20,175 ) (17,747 )
Tax paid (622,640 ) (772,176 )
Net cash generated from operating activities 1,163,245 387,055
Cash flows from investing activities
Purchase of tangible assets (71,608 ) (79,411 )
Interest received 43,983 -
Net cash used in investing activities (27,625 ) (79,411 )
Cash flows from financing activities
Equity dividends paid (12,000 ) -
Increase in cash and cash equivalents 1,123,620 307,644
Cash and cash equivalents at beginning of year 2 2,912,350 2,604,706
Cash and cash equivalents at end of year 2 4,035,970 2,912,350
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Notes to the Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash generated from operations
2024 2023
£ £
Profit for the financial year 1,012,039 1,727,694
Adjustments for:
Tax on profit 337,346 427,453
Interest expense 20,175 17,747
Interest income (43,983 ) -
Depreciation of tangible assets 51,953 38,890
Movements in working capital:
Increase in stocks (225,025 ) (252,089 )
Decrease/(increase) in trade and other debtors 442,822 (1,706,347 )
Increase in trade and other creditors 210,733 923,630
Net cash generated from operations 1,806,060 1,176,978
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2024 2023
£ £
Cash at bank and in hand 4,035,970 2,912,350
3. Analysis of changes in net funds
As at 1 May 2023 Cash flows As at 30 April 2024
£ £ £
Cash at bank and in hand 2,912,350 1,123,620 4,035,970
Page 14
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Notes to the Financial Statements
1. General Information
Plodit Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06894011 . The registered office is 33 Homeway Road, Evington, Leicester, Leicestershire, LE5 5RH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profitAndLossAccount as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balanceSheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profitAndLossAccount as they become payable in accordance with the rules of the scheme.
3. Operating Profit
The operating profit is stated after charging:
2024 2023
£ £
Depreciation of tangible fixed assets 51,953 38,890
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4. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:
2024 2023
£ £
Audit Services
Audit of the company's financial statements 8,000 8,000
Other Services
Other non-audit services 7,000 8,500
5. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2024 2023
£ £
Wages and salaries 52,352 45,480
Other pension costs 720,546 545
772,898 46,025
6. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 6 5
6 5
7. Director's remuneration
2024 2023
£ £
Emoluments 9,096 9,096
The number of directors to whom retirement benefits were accruing was as follows:
2024 2023
Money purchase pension schemes 240000 -
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8. Interest Receivable and Similar Income
2024 2023
£ £
Bank interest receivable 43,983 -
9. Interest Payable and Similar Charges
2024 2023
£ £
Other finance charges 20,175 17,747
10. Tax on Profit
The tax charge on the profit for the year was as follows:
Tax Rate 2024 2023
2024 2023 £ £
Current tax
UK Corporation Tax 25.0% 19.0% 332,433 411,247
Deferred Tax
Deferred taxation 4,913 16,206
Total tax charge for the period 337,346 427,453
The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
2024 2023
£ £
Profit before tax 1,349,385 2,155,147
Tax on profit at 25% (UK standard rate) 337,346 409,478
Goodwill/depreciation not allowed for tax 12,988 7,389
Capital allowances (17,901 ) (16,024 )
Short term timing differences 4,913 16,206
Difference in tax rates - 10,404
Total tax charge for the period 337,346 427,453
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11. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 160,769 61,535 222,304
Additions 16,108 55,500 71,608
As at 30 April 2024 176,877 117,035 293,912
Depreciation
As at 1 May 2023 68,210 12,307 80,517
Provided during the period 28,546 23,407 51,953
As at 30 April 2024 96,756 35,714 132,470
Net Book Value
As at 30 April 2024 80,121 81,321 161,442
As at 1 May 2023 92,559 49,228 141,787
12. Stocks
2024 2023
£ £
Materials 553,914 328,889
13. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,155,358 12,253
Other debtors 5,213,448 6,799,375
Other taxes and social security 104,023 210,276
6,472,829 7,021,904
14. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,075,864 1,705,892
Other creditors 835,087 1,100,579
Corporation tax 132,433 422,640
3,043,384 3,229,111
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15. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 40,360 35,447
16. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2023 35,447 35,447
Deferred taxation 4,913 4,913
Balance at 30 April 2024 40,360 40,360
17. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
18. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to profit or loss in respect of defined contribution schemes was £720,546 (2023: £545).
19. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 12,000 -
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20. Related Party Disclosures
Included in other debtors and other creditors are loans due/from the following companies which are interest free.
Foblit LimitedA company in which Mr M Y Thadha is a director.Included in other debtors is a balance due of £747,316 (2023: £383,452). Included in other creditors is an amount due of £360,000(2023:£360,000)

Foblit Limited

A company in which Mr M Y Thadha is a director.

Included in other debtors is a balance due of £747,316 (2023: £383,452). Included in other creditors is an amount due of £360,000(2023:£360,000)

The Book Brothers LimitedA company in which Mr M Y Thadha is a director.Included in other debtors is a loan of £633,043 (2023:£703,043)

The Book Brothers Limited

A company in which Mr M Y Thadha is a director.

Included in other debtors is a loan of £633,043 (2023:£703,043)

Zoblit LimitedA company in which Mr M Y Thadha is a director.Included in other debtors is a loan of £1,734,724 (2023: £1,718,229). Included in other creditors is an amount due of £20,000 (2023:£20,000)

Zoblit Limited

A company in which Mr M Y Thadha is a director.

Included in other debtors is a loan of £1,734,724 (2023: £1,718,229). Included in other creditors is an amount due of £20,000 (2023:£20,000)

Koblit LimitedA company in which Mr M Y Thadha is a director.Included in other debtors is a loan of £880,774 (2023:£2,464,837). Included in other creditors is an amount due of £420,000 (2023:£420,000).

Koblit Limited

A company in which Mr M Y Thadha is a director.

Included in other debtors is a loan of £880,774 (2023:£2,464,837). Included in other creditors is an amount due of £420,000 (2023:£420,000).

MY Thadha Investments LimitedA company in which Mr M Y Thadha is a director.Included in other debtors is a loan of £146,124 (2023: £191,851).

MY Thadha Investments Limited

A company in which Mr M Y Thadha is a director.

Included in other debtors is a loan of £146,124 (2023: £191,851).

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