|
|
|
|
Statement of Financial Position |
2024 |
2023 |
|
Note |
£ |
£ |
Tangible assets |
6 |
|
|
Stocks |
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 |
|
|
Provisions |
11 |
|
|
------------ |
------------ |
||
Net assets |
|
|
|
------------ |
------------ |
||
Called up share capital |
|
|
Profit and loss account |
|
|
--------- |
--------- |
|
Shareholders funds |
|
|
--------- |
--------- |
|
|
Statement of Financial Position (continued) |
|
Director |
|
Notes to the Financial Statements |
Plant and machinery |
- |
|
|
Fixtures and fittings |
- |
|
|
Equipment |
- |
|
|
2024 |
2023 |
|
£ |
£ |
|
UK current tax expense |
|
|
Adjustments in respect of prior periods |
(
|
(
|
-------- |
-------- |
|
Total current tax |
|
|
-------- |
-------- |
|
Origination and reversal of timing differences |
(
|
|
Impact of change in tax rate |
– |
|
------- |
-------- |
|
Total deferred tax |
(
|
|
-------- |
-------- |
|
Tax on profit |
|
|
-------- |
-------- |
|
2024 |
2023 |
|
£ |
£ |
|
Profit on ordinary activities before taxation |
|
|
--------- |
--------- |
|
Profit on ordinary activities by rate of tax |
|
|
Adjustment to tax charge in respect of prior periods |
(
|
(
|
Effect of expenses not deductible for tax purposes |
|
|
Effect of capital allowances and depreciation |
|
(
|
Effect of different UK tax rates on some earnings |
– |
(1,523) |
Research and development tax credit |
(
|
(
|
Deferred tax movement |
(
|
|
--------- |
--------- |
|
Tax on profit |
|
|
--------- |
--------- |
|
Plant and machinery |
Fixtures and fittings |
Equipment |
Total |
|
£ |
£ |
£ |
£ |
|
Cost |
||||
At 1 November 2023 |
|
|
|
|
Additions |
– |
|
|
|
Written off |
– |
(
|
(
|
(
|
--------- |
-------- |
-------- |
--------- |
|
At 31 October 2024 |
|
|
|
|
--------- |
-------- |
-------- |
--------- |
|
Depreciation |
||||
At 1 November 2023 |
|
|
|
|
Charge for the year |
|
|
|
|
Written off |
– |
(
|
(
|
(
|
--------- |
-------- |
-------- |
--------- |
|
At 31 October 2024 |
|
|
|
|
--------- |
-------- |
-------- |
--------- |
|
Carrying amount |
||||
At 31 October 2024 |
|
|
|
|
--------- |
-------- |
-------- |
--------- |
|
At 31 October 2023 |
|
|
|
|
--------- |
-------- |
-------- |
--------- |
|
2024 |
2023 |
||
£ |
£ |
||
Childsplay & Cricket |
243,338 |
268,668 |
|
Stock Held in Canada |
13,238 |
13,278 |
|
Work in Progress |
557,516 |
443,958 |
|
--------- |
--------- |
||
814,092 |
725,904 |
||
--------- |
--------- |
||
2024 |
2023 |
|
£ |
£ |
|
Trade debtors |
|
|
Amounts recoverable under contract |
|
|
Other debtors |
|
|
------------ |
------------ |
|
|
|
|
------------ |
------------ |
|
2024 |
2023 |
|
£ |
£ |
|
Bank loans and overdrafts |
|
|
Trade creditors |
|
|
Amounts owed to group undertakings |
|
|
Corporation tax |
|
|
Social security and other taxes |
|
|
Other creditors |
250,771
|
100,149
|
------------ |
------------ |
|
|
|
|
------------ |
------------ |
|
2024 |
2023 |
|
£ |
£ |
|
Bank loans and overdrafts |
|
|
--------- |
--------- |
|
2024 | 2023 | ||
£ | £ | ||
Bank loans - one to two years | 96,908 | 121,882 | |
Bank loans - three to five years | 7,455 | 104,501 | |
--------- | --------- | ||
104,363 | 226,383 | ||
--------- | --------- | ||
Deferred tax (note 12) |
|
£ |
|
At 1 November 2023 |
|
Unused amounts reversed |
(
|
-------- |
|
At 31 October 2024 |
|
-------- |
|
2024 |
2023 |
|
£ |
£ |
|
Included in provisions (note 11) |
|
|
-------- |
-------- |
|
2024 |
2023 |
|
£ |
£ |
|
Accelerated capital allowances |
|
|
-------- |
-------- |
|
2024 |
2023 |
||
£ |
£ |
||
Bank loans |
226,279 |
348,265 |
|
--------- |
--------- |
||