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Company Registration No. NI672514 (Northern Ireland)
MenWithThePot Ltd Companies House accounts for the year ended 30 September 2024
MenWithThePot Ltd Companies House accounts Contents
Page
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MenWithThePot Ltd Company Information for the year ended 30 September 2024
Directors
Krzysztof Szymanski Slawomir Kalkraut
Company Number
NI672514 (Northern Ireland)
Registered Office
29 Cherrymount Green Enniskillen Co Fermanagh BT74 4GX N. Ireland
Accountants
Allan Montgomery & Co 100 Main Street Fivemiletown Co Tyrone BT75 0PW
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MenWithThePot Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
93,324 
101,397 
Current assets
Inventories
40,000 
63,709 
Debtors
9,097 
18,328 
Cash at bank and in hand
120,745 
301,960 
169,842 
383,997 
Creditors: amounts falling due within one year
(73,406)
(117,115)
Net current assets
96,436 
266,882 
Total assets less current liabilities
189,760 
368,279 
Provisions for liabilities
Deferred tax
(13,518)
(16,635)
Net assets
176,242 
351,644 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
176,238 
351,640 
Shareholders' funds
176,242 
351,644 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by
Slawomir Kalkraut Director Company Registration No. NI672514
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MenWithThePot Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
MenWithThePot Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI672514. The registered office is 29 Cherrymount Green, Enniskillen, Co Fermanagh, BT74 4GX, N. Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover & income recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance basis
Motor vehicles
20% reducing balance basis
Fixtures & fittings
20% reducing balance basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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MenWithThePot Ltd Notes to the Accounts for the year ended 30 September 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution auto-enrolment scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
22,178 
129,195 
151,373 
Additions
- 
9,714 
9,714 
At 30 September 2024
22,178 
138,909 
161,087 
Depreciation
At 1 October 2023
- 
49,976 
49,976 
Charge for the year
- 
17,787 
17,787 
At 30 September 2024
- 
67,763 
67,763 
Net book value
At 30 September 2024
22,178 
71,146 
93,324 
At 30 September 2023
22,178 
79,219 
101,397 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
- 
42,608 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
42 
- 
Trade debtors
9,051 
18,324 
Other debtors
4 
4 
9,097 
18,328 
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MenWithThePot Ltd Notes to the Accounts for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
561 
Obligations under finance leases and hire purchase contracts
33,287 
49,931 
Trade creditors
- 
30,674 
Taxes and social security
33,753 
34,948 
Other creditors
5,365 
- 
Loans from directors
1 
1 
Accruals
1,000 
1,000 
73,406 
117,115 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
13,518 
16,635 
2024 
2023 
£ 
£ 
Provision at start of year
16,635 
16,456 
(Credited)/charged to the profit and loss account
(3,117)
179 
Provision at end of year
13,518 
16,635 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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