|
|
|
|
Statement of Financial Position |
2024 |
2023 |
||
Note |
£ |
£ |
£ |
Intangible assets |
7 |
|
|
|
Tangible assets |
8 |
|
|
|
Investments |
9 |
|
|
|
----------- |
----------- |
|||
|
|
|||
Stocks |
|
|
||
Debtors |
10 |
|
|
|
Cash at bank and in hand |
|
|
||
----------- |
----------- |
|||
|
|
|||
Creditors: amounts falling due within one year |
11 |
|
|
|
----------- |
----------- |
|||
Net current assets |
|
|
||
--------------- |
----------- |
|||
Total assets less current liabilities |
|
|
||
Creditors: amounts falling due after more than one year |
12 |
|
|
|
Taxation including deferred tax |
(
|
(
|
|
--------------- |
----------- |
||
Net assets |
|
|
|
--------------- |
----------- |
||
|
Statement of Financial Position (continued) |
2024 |
2023 |
||
Note |
£ |
£ |
£ |
Called up share capital |
13 |
|
|
|
Share premium account |
14 |
|
|
|
Profit and loss account |
14 |
|
|
|
--------------- |
----------- |
|||
Shareholders funds |
|
|
||
--------------- |
----------- |
|||
|
Director |
|
Notes to the Financial Statements |
Goodwill |
- |
|
|
Leasehold property |
- |
|
|
Plant and machinery |
- |
|
|
Fixtures and fittings |
- |
|
|
Motor vehicles |
- |
|
|
2024 |
2023 |
|
£ |
£ |
|
UK current tax expense |
|
|
Adjustments in respect of prior periods |
(
|
|
---------- |
---------- |
|
Total current tax |
|
|
---------- |
---------- |
|
Origination and reversal of timing differences |
|
(
|
---------- |
---------- |
|
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 |
(944) |
|
Effect of expenses not deductible for tax purposes |
(
|
|
Effect of capital allowances and depreciation |
|
|
Deferred tax movement |
|
(
|
----------- |
---------- |
|
Tax on profit |
|
|
----------- |
---------- |
|
2024 |
2023 |
|
£ |
£ |
|
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year ) |
|
|
---------- |
---------- |
|
Goodwill |
|
£ |
|
Cost |
|
At 1st May 2023 and 30th April 2024 |
|
---------- |
|
Amortisation |
|
At 1st May 2023 |
|
Charge for the year |
|
---------- |
|
At 30th April 2024 |
|
---------- |
|
Carrying amount |
|
At 30th April 2024 |
|
---------- |
|
At 30th April 2023 |
|
---------- |
|
Land and buildings |
Plant and machinery |
Fixtures and fittings |
Motor vehicles |
Total |
|
£ |
£ |
£ |
£ |
£ |
|
Cost |
|||||
At 1st May 2023 |
|
|
|
|
|
Additions |
– |
|
– |
– |
|
---------- |
---------- |
---------- |
-------- |
----------- |
|
At 30th April 2024 |
|
|
|
|
|
---------- |
---------- |
---------- |
-------- |
----------- |
|
Depreciation |
|||||
At 1st May 2023 |
|
|
|
|
|
Charge for the year |
|
|
|
|
|
---------- |
---------- |
---------- |
-------- |
----------- |
|
At 30th April 2024 |
|
|
|
|
|
---------- |
---------- |
---------- |
-------- |
----------- |
|
Carrying amount |
|||||
At 30th April 2024 |
– |
|
|
|
|
---------- |
---------- |
---------- |
-------- |
----------- |
|
At 30th April 2023 |
|
|
|
|
|
---------- |
---------- |
---------- |
-------- |
----------- |
|
Other investments other than loans |
|
£ |
|
Cost |
|
At 1st May 2023 |
|
Revaluations |
|
----------- |
|
At 30th April 2024 |
|
----------- |
|
Impairment |
|
At 1st May 2023 and 30th April 2024 |
– |
----------- |
|
Carrying amount |
|
At 30th April 2024 |
|
----------- |
|
At 30th April 2023 |
|
----------- |
|
2024 |
2023 |
|
£ |
£ |
|
Trade debtors |
|
|
Directors' loan account |
– |
381,834 |
Prepayments |
– |
5,440 |
Other debtors |
|
|
----------- |
----------- |
|
|
|
|
----------- |
----------- |
|
2024 |
2023 |
|
£ |
£ |
|
Bank loans and overdrafts |
|
|
Trade creditors |
|
|
Corporation tax |
|
|
Social security and other taxes |
|
|
Directors' loan account |
10,602 |
– |
Accruals |
6,963 |
6,950 |
Pension contributions |
|
|
Other creditors |
|
|
----------- |
----------- |
|
|
|
|
----------- |
----------- |
|
2024 |
2023 |
|
£ |
£ |
|
Bank loans and overdrafts |
|
|
---------- |
---------- |
|
2024 |
2023 |
|||
No. |
£ |
No. |
£ |
|
|
10,000 |
10,000 |
10,000 |
10,000 |
---------- |
---------- |
---------- |
---------- |
|
2024 |
2023 |
|||
No. |
£ |
No. |
£ |
|
|
|
10,000 |
|
10,000 |
---------- |
---------- |
---------- |
---------- |
|
2024 | 2023 | ||
£ | £ | ||
Balance B/Fwd | (381,834) | 62,771 | |
Receipts | 588,991 | 224,010 | |
Payments | (196,555) | (668,615) | |
Balance C/Fwd | 10,602 | (381,834) | |
2024 | 2023 | ||
£ | £ | ||
Balance B/Fwd | (381,834) | 62,771 | |
Receipts | 588,991 | 224,010 | |
Payments | (196,555) | (668,615) | |
Balance C/Fwd | 10,602 | (381,834) | |
2024 | 2023 | ||
£ | £ | ||
Parent Company | 490,000 | – | |
Related company 1 | 74,392 | 49,782 | |
Related company 2 | 450 | – | |
Related company 3 | 212,211 | 187,711 | |
2024 | 2023 | ||
£ | £ | ||
Parent Company | 490,000 | – | |
Related company 1 | 74,392 | 49,782 | |
Related company 2 | 450 | – | |
Related company 3 | 212,211 | 187,711 | |