|
|
|
|
Statement of Financial Position |
2024 |
2023 |
|
Note |
£ |
£ |
Intangible assets |
6 |
|
|
Investments |
8 |
|
|
------- |
-------- |
||
|
|
||
Debtors |
9 |
|
|
Cash at bank and in hand |
|
|
|
--------- |
--------- |
||
|
|
||
Creditors: amounts falling due within one year |
10 |
|
|
--------- |
--------- |
||
Net current assets |
|
|
|
--------- |
--------- |
||
Total assets less current liabilities |
|
|
|
--------- |
--------- |
||
Called up share capital |
|
|
Share premium account |
|
|
Capital redemption reserve |
|
|
Profit and loss account |
|
|
--------- |
--------- |
|
Shareholders funds |
|
|
--------- |
--------- |
|
|
Statement of Financial Position (continued) |
|
Director |
|
Notes to the Financial Statements |
Development costs |
- |
|
|
Patents, trademarks and licences |
- |
|
|
Plant and machinery |
- |
|
|
Fixtures and fittings |
- |
|
|
Motor vehicles |
- |
|
|
Website development |
- |
|
|
Demonstration area |
- |
|
|
2024 |
2023 |
|
£ |
£ |
|
UK current tax expense |
|
|
------- |
------- |
|
Tax provision |
|
|
------- |
------- |
|
2024 |
2023 |
|
£ |
£ |
|
Profit on ordinary activities before taxation |
|
|
--------- |
--------- |
|
Profit on ordinary activities by rate of tax |
|
|
Effect of expenses not deductible for tax purposes |
|
|
Effect of capital allowances and depreciation |
|
|
Effect of revenue exempt from tax |
(
|
(
|
--------- |
--------- |
|
Tax on profit |
|
|
--------- |
--------- |
|
Development costs |
Patents, trademarks and licences |
Total |
|
£ |
£ |
£ |
|
Cost |
|||
At 1 November 2023 and 31 October 2024 |
|
|
|
-------- |
--------- |
--------- |
|
Amortisation |
|||
At 1 November 2023 |
|
|
|
Charge for the year |
– |
|
|
-------- |
--------- |
--------- |
|
At 31 October 2024 |
|
|
|
-------- |
--------- |
--------- |
|
Carrying amount |
|||
At 31 October 2024 |
– |
|
|
-------- |
--------- |
--------- |
|
At 31 October 2023 |
– |
|
|
-------- |
--------- |
--------- |
|
Plant and machinery |
Fixtures and fittings |
Motor vehicles |
Website development |
Demonstration area |
Total |
|
£ |
£ |
£ |
£ |
£ |
£ |
|
Cost |
||||||
At 1 Nov 2023 and 31 Oct 2024 |
|
|
|
45,416
|
10,815
|
|
--------- |
--------- |
-------- |
-------- |
-------- |
--------- |
|
Depreciation |
||||||
At 1 Nov 2023 and 31 Oct 2024 |
|
|
|
45,416
|
10,815
|
|
--------- |
--------- |
-------- |
-------- |
-------- |
--------- |
|
Carrying amount |
||||||
At 31 Oct 2024 |
– |
– |
– |
– |
– |
– |
--------- |
--------- |
-------- |
-------- |
-------- |
--------- |
|
At 31 Oct 2023 |
– |
– |
– |
– |
– |
– |
--------- |
--------- |
-------- |
-------- |
-------- |
--------- |
|
Shares in group undertakings |
|
£ |
|
Cost |
|
At 1 November 2023 and 31 October 2024 |
|
---- |
|
Impairment |
|
At 1 November 2023 and 31 October 2024 |
– |
---- |
|
Carrying amount |
|
At 31 October 2024 |
|
---- |
|
At 31 October 2023 |
|
---- |
|
2024 |
2023 |
|
£ |
£ |
|
Amounts owed by group undertakings |
|
|
Other debtors |
|
|
--------- |
--------- |
|
|
|
|
--------- |
--------- |
|
2024 |
2023 |
|
£ |
£ |
|
Trade creditors |
|
|
Corporation tax |
|
|
Other creditors |
3,465 |
1,500
|
------- |
------- |
|
|
|
|
------- |
------- |
|