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Registered number: 05941906
Calex UK Ltd
Strategic Report, Directors' Report and
Financial Statements
For The Year Ended 30 September 2024
Philip Deane Accountancy Ltd
Units 1 & 2 Field View
Baynards Green
Bicester
OX27 7SG
Contents
Page
Strategic Report 1
Directors' Report 2
Independent Auditor's Report 3—5
Profit and Loss Account 6
Statement of Comprehensive Income 7
Balance Sheet 8
Statement of Changes in Equity 9
Statement of Cash Flows 10
Notes to the Statement of Cash Flows 11
Notes to the Financial Statements 12—15
Page 1
Strategic Report
The directors present their strategic report for the year ended 30 September 2024.
Review of the Business
Calex UK Limited has increased overall profitability due to increasing its sales by over 29% from 2023. Gross Profit Margin is 6.8%, with an increased profit before taxation of 24.8%. 
Investment has been made in staff development programmes and new IT systems to strengthen security,  finance and HR.
Further growth in sales has been achieved through a combination of new UK training business and existing partners extending contracts. The company’s primary focus remains with Automotive Retail in the UK through delivering traditional and virtual learning, apprenticeships, product launch events and content loading and optimising third party Learner Management systems. Further investment into complex data management for retailers, manufacturers and qualifications has been exceptionally valuable to demonstrate true ROI. Internal media teams are heavily invested in AI and creating interactive solutions to quickly transfer knowledge and understanding. 
Another area of sales growth has included supporting current partners with out-sourced services to provide specialist teams to deliver and support manufacturers supply and support vehicles throughout the UK.
Principal Risks and Uncertainties
Calex is in a strong position but there are still risks which Calex are aware of which include the current cost of living crisis which will have a detrimental effect on staff and the automotive sector as whole. Government policy changes and penalties for Electric vehicle sales will also impact on customer confidence. 
In addition to rising energy and operating costs, the costs associated with supplying people are increasing considerably. Apprenticeship funding and participation numbers may drop which will impact immediate turnover and a long term industry skill shortage.   
On behalf of the board
Mr David Miell-Ingram
Director
18/06/2025
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 30 September 2024.
Principal Activity
The company's principal activity continues to be that of a multi-sector learning & development company that specialises in the design and delivery of innovative training programmes that deliver maximum performance impact.
Directors
The directors who held office during the year were as follows:
Mrs Wendy Miell-Ingram
Mr David Miell-Ingram
Statement of Directors' Responsibilities
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
On behalf of the board
Mr David Miell-Ingram
Director
18/06/2025
Page 2
Page 3
Independent Auditor's Report
Opinion
We have audited the financial statements of Calex UK Ltd for the year ended 30 September 2024 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 30 September 2024 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.
Page 3
Page 4
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us;
  • the financial statements are not in agreement with the accounting records or returns;
  • certain disclosures of directors' remuneration specified by law are not made;
  • we have not received all the information and explanations we require for our audit, or
  • the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
In identifying and assessing the risks of material misstatement in the financial statements, we considered the potential for non-compliance with laws and regulations, including fraud, relevant to the UK learning and development sector. This included consideration of compliance with applicable education and training regulations, such as those set by the Education and Skills Funding Agency (ESFA), as well as broader legal requirements including employment law and tax legislation. We obtained an understanding of the company’s operations and regulatory environment.  Our audit procedures included inquiries of management and those charged with governance, review of relevant correspondence with regulators and funding bodies, examination of board minutes, and walkthroughs of key internal controls. We performed substantive testing in areas of heightened risk, including revenue recognition, deferred income, and funding compliance, and conducted journal entry testing and a review of accounting estimates to identify potential management bias. While our audit was planned and performed to obtain reasonable assurance in accordance with ISAs (UK), it should be noted that the audit is not designed to identify all irregularities, including fraud. The responsibility for the prevention and detection of irregularities remains with management and those charged with governance.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Page 4
Page 5
Graham Smith, FCCA (Senior Statutory Auditor)
for and on behalf of Cunnington & Co. Limited , Statutory Auditor
18/06/2025
Cunnington & Co. Limited
Edward House
Grange Business Park, Whetstone
Leicester
LE8 6EP
Page 5
Page 6
Profit and Loss Account
2024 2023
Notes £ £
TURNOVER 31,082,776 24,005,974
Cost of sales (28,904,645 ) (22,290,170 )
GROSS PROFIT 2,178,131 1,715,804
Administrative expenses (214,925 ) (132,488 )
OPERATING PROFIT 3 1,963,206 1,583,316
Profit on disposal of fixed assets - 38,336
Other interest receivable and similar income 5 50,966 5,859
PROFIT BEFORE TAXATION 2,014,172 1,627,511
Tax on Profit 6 (369,102 ) (292,580 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 1,645,070 1,334,931
The notes on pages 11 to 15 form part of these financial statements.
Page 6
Page 7
Statement of Comprehensive Income
2024 2023
£ £
PROFIT FOR THE FINANCIAL YEAR 1,645,070 1,334,931
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 1,645,070 1,334,931
Page 7
Page 8
Balance Sheet
Registered number: 05941906
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 8 1,066,269 413,556
1,066,269 413,556
CURRENT ASSETS
Debtors 9 5,447,705 3,865,917
Cash at bank and in hand 3,047,019 2,560,684
8,494,724 6,426,601
Creditors: Amounts Falling Due Within One Year 10 (6,013,585 ) (3,254,525 )
NET CURRENT ASSETS (LIABILITIES) 2,481,139 3,172,076
TOTAL ASSETS LESS CURRENT LIABILITIES 3,547,408 3,585,632
NET ASSETS 3,547,408 3,585,632
CAPITAL AND RESERVES
Called up share capital 11 140 140
Profit and Loss Account 3,547,268 3,585,492
SHAREHOLDERS' FUNDS 3,547,408 3,585,632
On behalf of the board
Mr David Miell-Ingram
Director
18/06/2025
The notes on pages 11 to 15 form part of these financial statements.
Page 8
Page 9
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 October 2022 140 2,737,232 2,737,372
Profit for the year and total comprehensive income - 1,334,931 1,334,931
Dividends paid - (486,671) (486,671)
As at 30 September 2023 and 1 October 2023 140 3,585,492 3,585,632
Profit for the year and total comprehensive income - 1,645,070 1,645,070
Dividends paid - (1,683,294) (1,683,294)
As at 30 September 2024 140 3,547,268 3,547,408
Page 9
Page 10
Statement of Cash Flows
2024 2023
Notes £ £
Cash flows from operating activities
Net cash generated from operations 1 3,418,834 1,807,066
Tax paid (432,533 ) (277,535 )
Net cash generated from operating activities 2,986,301 1,529,531
Cash flows from investing activities
Purchase of tangible assets (819,951 ) (383,117 )
Proceeds from disposal of tangible assets - 60,001
Interest received 50,966 5,859
Net cash used in investing activities (768,985 ) (317,257 )
Cash flows from financing activities
Equity dividends paid (1,683,294 ) (486,671 )
Increase in cash and cash equivalents 534,022 725,603
Cash and cash equivalents at beginning of year 2 2,560,684 1,835,081
Cash and cash equivalents at end of year 2 3,094,706 2,560,684
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Notes to the Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash generated from operations
2024 2023
£ £
Profit for the financial year 1,645,070 1,334,931
Adjustments for:
Tax on profit 369,102 292,580
Interest income (50,966 ) (5,859 )
Depreciation of tangible assets 214,925 132,488
Profit on disposal of tangible assets - (38,336)
Movements in working capital:
(Increase)/decrease in trade and other debtors (1,581,788 ) 215,072
Increase/(decrease) in trade and other creditors 2,822,491 (123,810 )
Net cash generated from operations 3,418,834 1,807,066
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2024 2023
£ £
Cash at bank and in hand 3,047,019 2,560,684
3. Analysis of changes in net funds
As at 1 October 2023 Cash flows As at 30 September 2024
£ £ £
Cash at bank and in hand 2,560,684 486,335 3,047,019
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Notes to the Financial Statements
1. General Information
Calex UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05941906 . The registered office is 21 The Quadrant, Barton Lane, Abingdon, Oxfordshire, OX14 3YS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been fully amortised in an ealier accounting period.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line in accordance with the lease
Motor Vehicles 25% straight line
Fixtures & Fittings 20% straight line
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Taxation
Corporation Tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Operating Profit
The operating profit is stated after charging:
2024 2023
£ £
Depreciation of tangible fixed assets 214,925 132,488
4. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 
2024 2023
Office and administration 433 344
433 344
5. Interest Receivable and Similar Income
2024 2023
£ £
Bank interest receivable 50,966 5,859
6. Tax on Profit
The tax charge on the profit for the year was as follows:
Tax Rate 2024 2023
2024 2023 £ £
Current tax
UK Corporation Tax 25.0% 22.0% 369,102 292,580
Total tax charge for the period 369,102 292,580
The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
2024 2023
£ £
Profit before tax 2,014,172 1,627,511
Tax on profit at 25% (UK standard rate) 503,543 358,168
Goodwill/depreciation not allowed for tax 53,731 20,714
Capital allowances (188,172 ) (86,302 )
Total tax charge for the period 369,102 292,580
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7. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 70,000
As at 30 September 2024 70,000
Amortisation
As at 1 October 2023 70,000
As at 30 September 2024 70,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
8. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2023 910,403
Additions 819,951
As at 30 September 2024 1,730,354
Depreciation
As at 1 October 2023 496,847
Provided during the period 167,238
As at 30 September 2024 664,085
Net Book Value
As at 30 September 2024 1,066,269
As at 1 October 2023 413,556
9. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,982,858 3,574,846
Other debtors 464,847 291,071
5,447,705 3,865,917
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10. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,046,850 1,197,555
Other creditors 1,945,394 290,267
Corporation tax 230,613 294,044
Taxation and social security 859,169 592,635
Accruals and deferred income 1,931,559 880,024
6,013,585 3,254,525
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
10 Ordinary A shares of £ 1.000 each 10 10
10 Ordinary B shares of £ 1.000 each 10 10
10 Ordinary C shares of £ 1.000 each 10 10
10 Ordinary D shares of £ 1.000 each 10 10
140 140
12. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 1,683,294 486,671
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