|
|
|
|
|
|
|
|
|
Statement of Financial Position |
|
2024 |
2023 |
||
|
Note |
£ |
£ |
£ |
|
Tangible assets |
6 |
|
|
|
|
Investments |
7 |
– |
|
|
|
--------- |
--------- |
|||
|
|
|
|||
|
Stock & Work-in-progress |
|
|
||
|
Debtors |
8 |
|
|
|
|
Cash at bank and in hand |
|
|
||
|
------------ |
------------ |
|||
|
|
|
|||
|
Prepayments and accrued income |
|
|
|
|
Creditors: amounts falling due within one year |
9 |
|
|
|
|
------------ |
------------ |
|||
|
Net current assets |
|
|
||
|
------------ |
------------ |
|||
|
Total assets less current liabilities |
|
|
||
|
Taxation including deferred tax |
|
|
|
|
Accruals and deferred income |
|
|
|
|
------------ |
------------ |
||
|
Net assets |
|
|
|
|
------------ |
------------ |
||
|
Called up share capital |
10 |
|
|
|
|
Profit and loss account |
|
|
||
|
------------ |
------------ |
|||
|
Shareholders funds |
|
|
||
|
------------ |
------------ |
|||
|
|
|
Statement of Financial Position (continued) |
|
|
|
Director |
|
|
|
Notes to the Financial Statements |
|
Leasehold Improvements |
- |
10% Straight line. |
|
|
Office Equipment |
- |
15% Reducing balance. |
|
|
Motor vehicles |
- |
25% Reducing balance. |
|
|
Tools |
- |
15% Reducing balance. |
|
|
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 |
|
|
|
Effect of expenses not deductible for tax purposes |
|
|
|
Effect of capital allowances and depreciation |
(
|
(
|
|
Effect of different UK tax rates on some earnings |
(12,491) |
(10,557) |
|
Other tax adjustment to increase/(decrease) tax liability |
(10,467) |
(9,050)
|
|
Deferred tax |
(7,463)
|
8,028
|
|
--------- |
--------- |
|
|
Tax on profit |
|
|
|
--------- |
--------- |
|
|
Leasehold Improvements |
Plant and machinery |
Motor vehicles |
Tools |
Total |
|
|
£ |
£ |
£ |
£ |
£ |
|
|
Cost |
|||||
|
At 1st January 2024 |
|
|
|
|
|
|
Additions |
– |
– |
|
– |
|
|
Disposals/impairment |
– |
(
|
– |
(
|
(
|
|
--------- |
--------- |
--------- |
--------- |
--------- |
|
|
At 31st December 2024 |
|
|
|
|
|
|
--------- |
--------- |
--------- |
--------- |
--------- |
|
|
Depreciation |
|||||
|
At 1st January 2024 |
|
|
|
|
|
|
Charge for the year |
|
|
|
|
|
|
Disposals/impairment |
– |
(
|
– |
(
|
(
|
|
--------- |
--------- |
--------- |
--------- |
--------- |
|
|
At 31st December 2024 |
|
|
|
|
|
|
--------- |
--------- |
--------- |
--------- |
--------- |
|
|
Carrying amount |
|||||
|
At 31st December 2024 |
|
– |
|
|
|
|
--------- |
--------- |
--------- |
--------- |
--------- |
|
|
At 31st December 2023 |
|
|
|
|
|
|
--------- |
--------- |
--------- |
--------- |
--------- |
|
|
Shares in group undertakings |
|
|
£ |
|
|
Cost |
|
|
At 1st January 2024 |
|
|
Disposals |
(
|
|
------- |
|
|
At 31st December 2024 |
– |
|
------- |
|
|
Impairment |
|
|
At 1st January 2024 and 31st December 2024 |
– |
|
------- |
|
|
Carrying amount |
|
|
At 31st December 2024 |
– |
|
------- |
|
|
At 31st December 2023 |
|
|
------- |
|
|
2024 |
2023 |
|
|
£ |
£ |
|
|
Trade debtors |
|
|
|
EK Interactive Innovations Ltd |
– |
|
|
Other debtors |
|
– |
|
------------ |
------------ |
|
|
|
|
|
|
------------ |
------------ |
|
|
2024 |
2023 |
|
|
£ |
£ |
|
|
Trade creditors |
|
|
|
Corporation tax |
|
|
|
Social security and other taxes |
|
|
|
Other creditors |
|
|
|
------------ |
--------- |
|
|
|
|
|
|
------------ |
--------- |
|
|
2024 |
2023 |
|||
|
No. |
£ |
No. |
£ |
|
|
|
|
14,004 |
|
14,004 |
|
-------- |
-------- |
-------- |
-------- |
|
|
2024 |
||||
|
Balance brought forward |
Advances/ (credits) to the directors |
Balance outstanding |
||
|
£ |
£ |
£ |
||
|
|
(
|
|
(
|
|
|
|
(
|
|
(
|
|
|
--------- |
--------- |
-------- |
||
|
(
|
|
(
|
||
|
--------- |
--------- |
-------- |
||
|
2023 |
||||
|
Balance brought forward |
Advances/ (credits) to the directors |
Balance outstanding |
||
|
£ |
£ |
£ |
||
|
|
(
|
(
|
(
|
|
|
|
(
|
(
|
(
|
|
|
--------- |
-------- |
--------- |
||
|
(
|
(
|
(
|
||
|
--------- |
-------- |
--------- |
||