|
|
|
|
Statement of Financial Position |
2024 |
2023 |
|
Note |
£ |
£ |
Intangible assets |
5 |
|
|
Tangible assets |
6 |
|
|
--------- |
--------- |
||
|
|
||
Debtors |
7 |
|
|
Cash at bank and in hand |
|
|
|
------------ |
------------ |
||
|
|
||
Creditors: amounts falling due within one year |
8 |
|
|
------------ |
------------ |
||
Net current assets |
|
|
|
------------ |
------------ |
||
Total assets less current liabilities |
|
|
|
Creditors: amounts falling due after more than one year |
9 |
|
|
------------ |
------------ |
||
Net assets |
|
|
|
------------ |
------------ |
||
Called up share capital |
12 |
|
|
Share premium account |
|
|
|
Profit and loss account |
(
|
(
|
|
------------ |
------------ |
||
Shareholders funds |
|
|
|
------------ |
------------ |
||
|
Statement of Financial Position (continued) |
|
Director |
|
Notes to the Financial Statements |
Goodwill |
- |
|
|
Web & brand development |
- |
|
|
Software |
- |
|
|
Fixtures and fittings |
- |
|
|
Equipment |
- |
|
|
Goodwill |
Website and brand development costs |
Software |
Total |
|
£ |
£ |
£ |
£ |
|
Cost |
||||
At 1 October 2023 |
|
|
|
|
Additions |
– |
|
– |
|
--------- |
-------- |
-------- |
--------- |
|
At 30 September 2024 |
|
|
|
|
--------- |
-------- |
-------- |
--------- |
|
Amortisation |
||||
At 1 October 2023 |
|
|
|
|
Charge for the year |
|
|
|
|
Impairment losses |
– |
|
|
|
--------- |
-------- |
-------- |
--------- |
|
At 30 September 2024 |
|
|
|
|
--------- |
-------- |
-------- |
--------- |
|
Carrying amount |
||||
At 30 September 2024 |
|
|
|
|
--------- |
-------- |
-------- |
--------- |
|
At 30 September 2023 |
|
|
|
|
--------- |
-------- |
-------- |
--------- |
|
Fixtures and fittings |
Equipment |
Total |
|
£ |
£ |
£ |
|
Cost |
|||
At 1 October 2023 |
|
|
|
Additions |
|
– |
|
Disposals |
– |
(
|
(
|
------- |
-------- |
-------- |
|
At 30 September 2024 |
|
|
|
------- |
-------- |
-------- |
|
Depreciation |
|||
At 1 October 2023 |
|
|
|
Charge for the year |
|
|
|
Disposals |
– |
(
|
(
|
------- |
-------- |
-------- |
|
At 30 September 2024 |
|
|
|
------- |
-------- |
-------- |
|
Carrying amount |
|||
At 30 September 2024 |
|
|
|
------- |
-------- |
-------- |
|
At 30 September 2023 |
|
|
|
------- |
-------- |
-------- |
|
2024 |
2023 |
|
£ |
£ |
|
Trade debtors |
|
|
Other debtors |
|
|
------------ |
------------ |
|
|
|
|
------------ |
------------ |
|
2024 |
2023 |
|
£ |
£ |
|
Other debtors |
|
|
-------- |
-------- |
|
2024 | 2023 | ||
£ | £ | ||
Prepayments and accrued income | 1,371,752 | 1,247,332 | |
Other debtors | 84,756 | 15,480 | |
VAT | 43,764 | 40,560 | |
Deferred tax | 38,648 | 38,648 | |
Corporation tax recoverable | 2,905 | – | |
Directors loans | 81,142 | – | |
------------ | ------------ | ||
1,622,967 | 1,342,020 | ||
------------ | ------------ | ||
2024 |
2023 |
|
£ |
£ |
|
Trade cycle funding & other loans |
|
|
Trade creditors |
|
|
Corporation tax |
– |
|
Social security and other taxes |
|
|
Other creditors |
|
|
------------ |
------------ |
|
|
|
|
------------ |
------------ |
|
2024 | 2023 | ||
£ | £ | ||
Trade cycle funding | 400,000 | 675,000 | |
Bank loans | 106,250 | 106,250 | |
Loan stock | 33,000 | 33,000 | |
--------- | --------- | ||
539,250 | 814,250 | ||
--------- | --------- | ||
2024 | 2023 | ||
£ | £ | ||
Secured creditors | 506,250 | 781,250 | |
--------- | --------- | ||
2024 | 2023 | ||
£ | £ | ||
Accruals | 58,313 | 56,419 | |
Deferred income | 1,472,569 | 794,214 | |
Other | 278,151 | 150,927 | |
------------ | ------------ | ||
1,809,033 | 1,001,560 | ||
------------ | ------------ | ||
2024 |
2023 |
|
£ |
£ |
|
Trade cycle funding & other loans |
|
|
-------- |
--------- |
|
2024 | 2023 | ||
£ | £ | ||
Bank loans | 61,979 | 168,229 | |
-------- | --------- | ||
2024 | 2023 | ||
£ | £ | ||
Secured creditors | 61,979 | 168,229 | |
-------- | --------- | ||
2024 |
2023 |
|
£ |
£ |
|
Included in debtors (note 7) |
|
|
-------- |
-------- |
|
2024 |
2023 |
|
£ |
£ |
|
Unused tax losses |
|
|
-------- |
-------- |
|
Restated | Original | PYA | ||
£ | £ | £ | ||
Fixed assets | 212,721 | 212,721 | ||
Debtors | 2,836,151 | 2,961,232 | (125,081) | |
Bank & cash | 19,605 | 19,605 | ||
Creditors < 12 months | 1,868,703 | 1,714,914 | (153,789) | |
Creditors > 12 months | 168,229 | 274,479 | 106,250 | |
Net assets | 1,031,545 | 1,204,165 | (172,620) | |
Restated | Original | PYA | ||
£ | £ | £ | ||
Called up share capital | 279 | 279 | ||
Share premium account | 1,252,868 | 1,252,868 | ||
Profit and loss acccount | (221,602) | (48,982) | (172,620) | |
Shareholders funds | 1,031,545 | 1,204,165 | (172,620) | |
2024 |
2023 |
|||
No. |
£ |
No. |
£ |
|
|
|
279 |
|
279 |
-------- |
---- |
-------- |
---- |
|
2024 |
2023 |
|
£ |
£ |
|
Not later than 1 year |
|
|
Later than 1 year and not later than 5 years |
|
|
-------- |
------- |
|
|
|
|
-------- |
------- |
|
2024 |
|||||
Balance brought forward |
Advances/ (credits) to the directors |
Amounts repaid |
Balance outstanding |
||
£ |
£ |
£ |
£ |
||
|
– |
|
(
|
|
|
|
– |
|
– |
|
|
---- |
--------- |
-------- |
-------- |
||
– |
|
(
|
|
||
---- |
--------- |
-------- |
-------- |
||
2023 |
|||||
Balance brought forward |
Advances/ (credits) to the directors |
Amounts repaid |
Balance outstanding |
||
£ |
£ |
£ |
£ |
||
|
– |
– |
– |
– |
|
|
– |
– |
– |
– |
|
---- |
---- |
---- |
---- |
||
– |
– |
– |
– |
||
---- |
---- |
---- |
---- |
||