|
|
|
|
|
|
|
|
|
Statement of Financial Position |
|
2025 |
2024 |
||
|
Note |
£ |
£ |
£ |
|
Intangible assets |
7 |
|
|
|
|
Tangible assets |
8 |
|
|
|
|
-------- |
-------- |
|||
|
|
|
|||
|
Stocks |
|
|
||
|
Debtors |
9 |
|
|
|
|
Cash at bank and in hand |
|
|
||
|
--------- |
--------- |
|||
|
|
|
|||
|
Creditors: amounts falling due within one year |
10 |
|
|
|
|
--------- |
--------- |
|||
|
Net current assets |
|
|
||
|
--------- |
--------- |
|||
|
Total assets less current liabilities |
|
|
||
|
Taxation including deferred tax |
|
|
|
|
--------- |
--------- |
||
|
Net assets |
|
|
|
|
--------- |
--------- |
||
|
Called up share capital |
12 |
|
|
|
|
Profit and loss account |
13 |
|
|
|
|
--------- |
--------- |
|||
|
Shareholders funds |
|
|
||
|
--------- |
--------- |
|||
|
|
|
Statement of Financial Position (continued) |
|
|
|
|
Director |
|
|
|
|
Notes to the Financial Statements |
|
Goodwill |
- |
|
|
|
Licence |
- |
|
|
|
Leasehold Improvements |
- |
|
|
|
Fixtures and fittings |
- |
|
|
|
Motor Vehicles |
- |
|
|
|
Equipment |
- |
25
% straight line |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
UK current tax expense |
|
|
|
Adjustments in respect of prior periods |
|
– |
|
-------- |
-------- |
|
|
Total current tax |
|
|
|
-------- |
-------- |
|
|
Origination and reversal of timing differences |
(
|
(
|
|
-------- |
-------- |
|
|
Tax on profit |
|
|
|
-------- |
-------- |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
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 |
|
|
|
Movement in deferred tax |
(10,562) |
(1,894) |
|
--------- |
--------- |
|
|
Tax on profit |
|
|
|
--------- |
--------- |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year ) |
|
|
|
-------- |
-------- |
|
|
Goodwill |
Development costs |
Total |
|
|
£ |
£ |
£ |
|
|
Cost |
|||
|
At 1 April 2024 and 31 March 2025 |
|
|
|
|
--------- |
--------- |
--------- |
|
|
Amortisation |
|||
|
At 1 April 2024 |
|
|
|
|
Charge for the year |
– |
|
|
|
--------- |
--------- |
--------- |
|
|
At 31 March 2025 |
|
|
|
|
--------- |
--------- |
--------- |
|
|
Carrying amount |
|||
|
At 31 March 2025 |
– |
|
|
|
--------- |
--------- |
--------- |
|
|
At 31 March 2024 |
– |
|
|
|
--------- |
--------- |
--------- |
|
|
Land and buildings |
Fixtures and fittings |
Motor vehicles |
Equipment |
Total |
|
|
£ |
£ |
£ |
£ |
£ |
|
|
Cost |
|||||
|
At 1 April 2024 |
– |
|
|
54,075 |
|
|
Additions |
|
– |
– |
859 |
|
|
Disposals |
– |
(
|
– |
(
51,785) |
(
|
|
-------- |
--------- |
-------- |
-------- |
--------- |
|
|
At 31 March 2025 |
|
|
|
3,149 |
|
|
-------- |
--------- |
-------- |
-------- |
--------- |
|
|
Depreciation |
|||||
|
At 1 April 2024 |
– |
|
|
51,293 |
|
|
Charge for the year |
|
|
|
1,731 |
|
|
Disposals |
– |
(
|
– |
(
51,784) |
(
|
|
-------- |
--------- |
-------- |
-------- |
--------- |
|
|
At 31 March 2025 |
|
|
|
1,240 |
|
|
-------- |
--------- |
-------- |
-------- |
--------- |
|
|
Carrying amount |
|||||
|
At 31 March 2025 |
|
|
|
1,909 |
|
|
-------- |
--------- |
-------- |
-------- |
--------- |
|
|
At 31 March 2024 |
– |
|
|
2,782 |
|
|
-------- |
--------- |
-------- |
-------- |
--------- |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
Trade debtors |
|
|
|
Other debtors |
|
|
|
--------- |
-------- |
|
|
|
|
|
|
--------- |
-------- |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
Trade creditors |
|
|
|
Corporation tax |
|
|
|
Social security and other taxes |
|
|
|
Other creditors |
|
|
|
--------- |
--------- |
|
|
|
|
|
|
--------- |
--------- |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
Included in provisions |
|
|
|
------- |
-------- |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
Accelerated capital allowances |
|
|
|
------- |
-------- |
|
|
2025 |
2024 |
|||
|
No. |
£ |
No. |
£ |
|
|
|
|
10,000 |
|
10,000 |
|
-------- |
-------- |
-------- |
-------- |
|