Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30false2023-05-01No description of principal activity1111falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05094962 2023-05-01 2024-06-30 05094962 2022-05-01 2023-04-30 05094962 2024-06-30 05094962 2023-04-30 05094962 2022-05-01 05094962 c:Director1 2023-05-01 2024-06-30 05094962 c:Director2 2023-05-01 2024-06-30 05094962 c:RegisteredOffice 2023-05-01 2024-06-30 05094962 d:FurnitureFittings 2023-05-01 2024-06-30 05094962 d:FurnitureFittings 2024-06-30 05094962 d:FurnitureFittings 2023-04-30 05094962 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-06-30 05094962 d:OfficeEquipment 2023-05-01 2024-06-30 05094962 d:ComputerEquipment 2023-05-01 2024-06-30 05094962 d:ComputerEquipment 2024-06-30 05094962 d:ComputerEquipment 2023-04-30 05094962 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-06-30 05094962 d:OwnedOrFreeholdAssets 2023-05-01 2024-06-30 05094962 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 05094962 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 05094962 d:CurrentFinancialInstruments 2024-06-30 05094962 d:CurrentFinancialInstruments 2023-04-30 05094962 d:Non-currentFinancialInstruments 2024-06-30 05094962 d:Non-currentFinancialInstruments 2023-04-30 05094962 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 05094962 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 05094962 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 05094962 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 05094962 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 05094962 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-04-30 05094962 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-06-30 05094962 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-04-30 05094962 d:ShareCapital 2024-06-30 05094962 d:ShareCapital 2023-04-30 05094962 d:SharePremium 2024-06-30 05094962 d:SharePremium 2023-04-30 05094962 d:RetainedEarningsAccumulatedLosses 2024-06-30 05094962 d:RetainedEarningsAccumulatedLosses 2023-04-30 05094962 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-06-30 05094962 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-04-30 05094962 c:OrdinaryShareClass1 2023-05-01 2024-06-30 05094962 c:OrdinaryShareClass1 2024-06-30 05094962 c:OrdinaryShareClass1 2023-04-30 05094962 c:FRS102 2023-05-01 2024-06-30 05094962 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-06-30 05094962 c:FullAccounts 2023-05-01 2024-06-30 05094962 c:PrivateLimitedCompanyLtd 2023-05-01 2024-06-30 05094962 d:WithinOneYear 2024-06-30 05094962 d:WithinOneYear 2023-04-30 05094962 d:BetweenOneFiveYears 2024-06-30 05094962 d:BetweenOneFiveYears 2023-04-30 05094962 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2023-05-01 2024-06-30 05094962 2 2023-05-01 2024-06-30 05094962 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 05094962 d:AcceleratedTaxDepreciationDeferredTax 2023-04-30 05094962 d:TaxLossesCarry-forwardsDeferredTax 2024-06-30 05094962 d:TaxLossesCarry-forwardsDeferredTax 2023-04-30 05094962 d:RetirementBenefitObligationsDeferredTax 2024-06-30 05094962 d:RetirementBenefitObligationsDeferredTax 2023-04-30 05094962 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2023-05-01 2024-06-30 05094962 e:PoundSterling 2023-05-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05094962









EXPERIMENTUS LTD.







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
EXPERIMENTUS LTD.
 
 
COMPANY INFORMATION


Directors
M Adcock 
C A Thompson 




Registered number
05094962



Registered office
20 King Street

Maidenhead

Berkshire

England

SL6 1EF




Accountants
Donald Reid Limited

1010 Eskdale Road

Winnersh

Wokingham

England

RG41 5TS





 
EXPERIMENTUS LTD.
 

CONTENTS



Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 15


 
EXPERIMENTUS LTD.
REGISTERED NUMBER: 05094962

BALANCE SHEET
AS AT 30 JUNE 2024

30 June
30 April
2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
479,298
509,227

Tangible assets
 5 
269
1,425

  
479,567
510,652

Current assets
  

Debtors: amounts falling due within one year
 6 
132,936
64,561

Cash at bank and in hand
 7 
43,119
13,612

  
176,055
78,173

Creditors: amounts falling due within one year
 8 
(373,049)
(250,582)

Net current liabilities
  
 
 
(196,994)
 
 
(172,409)

Total assets less current liabilities
  
282,573
338,243

Creditors: amounts falling due after more than one year
 9 
(10,000)
(21,667)

Provisions for liabilities
  

Deferred tax
 12 
(7,589)
-

  
 
 
(7,589)
 
 
-

Net assets
  
264,984
316,576


Capital and reserves
  

Called up share capital 
 13 
20,000
20,000

Share premium account
  
84,274
84,274

Profit and loss account
  
160,710
212,302

  
264,984
316,576


Page 1

 
EXPERIMENTUS LTD.
REGISTERED NUMBER: 05094962
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 January 2025.




C A Thompson
Director

The notes on pages 3 to 15 form part of these financial statements.

Page 2

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Experimentus Ltd. is a private company limited by shares. The company was incorporated in the United Kingdom and is registered in England & Wales. The registration number is 05094962. The registered address is 20 King Street, Maidenhead, Berkshire, England, SL6 1EF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Page 4

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.10

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 5

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
33%
straight line
Office equipment
-
33%
straight line
Computer equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.13

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.14

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 6

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.16

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The
Page 7

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.16
Financial instruments (continued)

impairment reversal is recognised in the profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 8

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 11 (2023 - 11).


4.


Intangible assets






Development expenditure

£



Cost


At 1 May 2023
890,718


Additions
60,000



At 30 June 2024

950,718



Amortisation


At 1 May 2023
381,491


Charge for the period on owned assets
89,929



At 30 June 2024

471,420



Net book value



At 30 June 2024
479,298



At 30 April 2023
509,227



Page 9

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

5.


Tangible fixed assets







Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 May 2023
68,117
8,898
77,015



At 30 June 2024

68,117
8,898
77,015



Depreciation


At 1 May 2023
68,117
7,473
75,590


Charge for the period on owned assets
-
1,156
1,156



At 30 June 2024

68,117
8,629
76,746



Net book value



At 30 June 2024
-
269
269



At 30 April 2023
-
1,425
1,425

Page 10

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

6.


Debtors

30 June
30 April
2024
2023
£
£


Trade debtors
94,236
44,608

Prepayments and accrued income
38,700
19,953

132,936
64,561



7.


Cash and cash equivalents

30 June
30 April
2024
2023
£
£

Cash at bank and in hand
43,119
13,612

43,119
13,612



8.


Creditors: Amounts falling due within one year

30 June
30 April
2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
103,178
54,338

Other taxation and social security
97,576
55,163

Other creditors
129,247
84,469

Accruals and deferred income
33,048
46,612

373,049
250,582




Page 11

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

9.


Creditors: Amounts falling due after more than one year

30 June
30 April
2024
2023
£
£

Bank loans
10,000
21,667

10,000
21,667



10.


Loans


Analysis of the maturity of loans is given below:


30 June
30 April
2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 2-5 years

Bank loans
-
11,667


-
11,667


20,000
31,667




Page 12

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

11.


Financial instruments

30 June
30 April
2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
43,119
13,612




Financial assets measured at fair value through profit or loss comprise...

Page 13

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

12.


Deferred taxation






2024
2023


£

£






At beginning of year
-
(14,511)


Charged to profit or loss
(7,589)
14,511



At end of year
(7,589)
-

The deferred taxation balance is made up as follows:

30 June
30 April
2024
2023
£
£


Allowances on capitalised development costs
(85,842)
(118,142)

Capital allowances in excess of depreciation
(51)
(356)

Tax losses
73,984
106,028

Expenses allowable when paid
4,320
12,470

(7,589)
-


13.


Share capital

30 June
30 April
2024
2023
£
£
Allotted, called up and fully paid



20,000 (2023 - 20,000) Ordinary shares of £1.00 each
20,000
20,000



14.


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 independent administered fund. The pensions cost charge represents contributions payable by the company to the fund and amounted to £21,459 (2023: £19,696). At the year end, included in other creditors, is the amount of £12,174 (2023: £5,964)

Page 14

 
EXPERIMENTUS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

15.


Commitments under operating leases

At 30 June 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

30 June
30 April
2024
2023
£
£


Not later than 1 year
6,754
-

Later than 1 year and not later than 5 years
6,260
-

13,014
-


16.


Related party transactions

At the year end, included in creditors due within one year is an amount totalling £81,921 (2023: £61,922) which is owed to the directors. 

 
Page 15