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REGISTERED NUMBER: 02316536 (England and Wales)















Report of the Directors and

Financial Statements for the Year Ended 31 December 2024

for

British Boxing Board Of Control Limited

British Boxing Board Of Control Limited (Registered number: 02316536)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 4

Income Statement 8

Statement of Financial Position 9

Statement of Changes in Equity 10

Notes to the Financial Statements 11


British Boxing Board Of Control Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Mr M J Collier
Mr C J Evans MP
Mr C J Giles
Mr J A Handelaar
Mr M Harris
Mr D Hollington
Mr R Pavett
Mr J Swanson
Mr J V Williamson MBE
Mr G Williamson QPM BEM
Mr K Basford
Mr A Kirkby
Mrs S Potts
Mr A Screen





SECRETARY: Mr R W Smith





REGISTERED OFFICE: 11 St. Andrews Crescent
Cardiff
CF10 3DB





REGISTERED NUMBER: 02316536 (England and Wales)





AUDITORS: Capshire Audit Ltd
86-90 Paul Street
London
EC2A 4NE

British Boxing Board Of Control Limited (Registered number: 02316536)

Report of the Directors
for the Year Ended 31 December 2024

The directors present their report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY
The principal activity of the company are to control, regulate and promote the interest of interests of professional boxing within the United Kingdom and approve United Kingdom boxers fighting overseas.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

Mr M J Collier
Mr C J Evans MP
Mr C J Giles
Mr J A Handelaar
Mr M Harris
Mr D Hollington
Mr R Pavett
Mr J Swanson
Mr J V Williamson MBE
Mr G Williamson QPM BEM

Other changes in directors holding office are as follows:

Mr W Jones - resigned 28 November 2024
Mr R Smith - resigned 30 August 2024
Mr M H Templeton - resigned 11 September 2024
Mr K Basford - appointed 9 October 2024
Mr A Kirkby - appointed 11 September 2024
Mrs S Potts - appointed 11 September 2024
Mr A Screen - appointed 11 December 2024

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors 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 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 surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-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.

British Boxing Board Of Control Limited (Registered number: 02316536)

Report of the Directors
for the Year Ended 31 December 2024


STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Capshire Audit Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:



Mr R W Smith - Secretary


14 May 2025

Report of the Independent Auditors to the Members of
British Boxing Board Of Control Limited

Opinion
We have audited the financial statements of British Boxing Board Of Control Limited (the 'company') for the year ended 31 December 2024 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and Notes to the Financial Statements, 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, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its surplus 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 Auditors' 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 company's ability to continue as a going concern for a period of at least twelve 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 directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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 this gives rise to a material misstatement in the financial statements themselves. 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 Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
British Boxing Board Of Control Limited


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 Report of the Directors.

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; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- 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' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, 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 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.

Report of the Independent Auditors to the Members of
British Boxing Board Of Control Limited


Auditors' 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 a Report of the Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment,and health and safety legislation;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions;
- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we design procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;
- reading the minutes of meetings of those charged with governance; and
- enquiring of management as to actual and potential litigation and claims.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of
non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.


Report of the Independent Auditors to the Members of
British Boxing Board Of Control Limited

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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 we are required to state to them in a Report of the Auditors 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.




Noor Choudhary (Senior Statutory Auditor)
for and on behalf of Capshire Audit Ltd
86-90 Paul Street
London
EC2A 4NE

5 June 2025

British Boxing Board Of Control Limited (Registered number: 02316536)

Income Statement
for the Year Ended 31 December 2024

2024 2023
Notes £    £   

TURNOVER 3,262,771 2,293,889

Cost of sales (567,622 ) (412,347 )
GROSS SURPLUS 2,695,149 1,881,542

Administrative expenses (1,550,397 ) (1,500,311 )
1,144,752 381,231

Other operating income 309,663 -
OPERATING SURPLUS 5 1,454,415 381,231

Interest receivable and similar income 30,003 11,496
1,484,418 392,727
Gain/loss on revaluation of investments 27,146 4,643
SURPLUS BEFORE TAXATION 1,511,564 397,370

Tax on surplus (5,701 ) (2,264 )
SURPLUS FOR THE FINANCIAL YEAR 1,505,863 395,106

British Boxing Board Of Control Limited (Registered number: 02316536)

Statement of Financial Position
31 December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 6 1,920 -
Tangible assets 7 509,801 525,978
511,721 525,978

CURRENT ASSETS
Stocks 191,902 155,927
Debtors 8 663,789 584,796
Investments 9 1,031,789 504,643
Cash at bank and in hand 1,431,115 518,452
3,318,595 1,763,818
CREDITORS
Amounts falling due within one year 10 (157,130 ) (122,473 )
NET CURRENT ASSETS 3,161,465 1,641,345
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,673,186

2,167,323

RESERVES
Income and expenditure account 3,673,186 2,167,323
3,673,186 2,167,323

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2025 and were signed on its behalf by:





Mr C J Giles - Director


British Boxing Board Of Control Limited (Registered number: 02316536)

Statement of Changes in Equity
for the Year Ended 31 December 2024

Retained Total
earnings equity
£    £   
Balance at 1 January 2023 1,772,217 1,772,217

Changes in equity
Total comprehensive income 395,106 395,106
Balance at 31 December 2023 2,167,323 2,167,323

Changes in equity
Total comprehensive income 1,505,863 1,505,863
Balance at 31 December 2024 3,673,186 3,673,186

British Boxing Board Of Control Limited (Registered number: 02316536)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

British Boxing Board Of Control Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is derived from subscriptions and levies from licence holders supplemented by course fees and a small amount from the sale of merchandise and tickets to the Awards Luncheon.

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably

Intangible assets
Development expenditure
Development expenditure in relation to computer software is stated at cost less accumulated amortisation and any accumulated impairment losses. It is amortised over its estimated life of five years using the straight-line method.

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new expectations.

British Boxing Board Of Control Limited (Registered number: 02316536)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

3. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property building - 2% on straight line
Fixture and fittings - 15% on reducing balance
Motor vehicle - 25% on reducing balance
English championship belts - 10% on straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Stocks represent belts held by the Company to be awarded when a boxer wins the requisite number of British Titles in a weight division when boxer is awarded the belt in that weight division.


British Boxing Board Of Control Limited (Registered number: 02316536)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

3. ACCOUNTING POLICIES - continued
Taxation
The company is a Members Mutual Company being that any surplus income will be applied for the benefit of licence holders as a body and therefore exempt from corporation tax and VAT. Interest; capital gains and surpluses from external trading such as sponsorship is chargeable to corporation tax.The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Limited by guarantee
The company is limited by guarantee. All licence holders are members of the company. Each member. is liable for the company's liabilities to a maximum of £1.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 20 ) .

5. OPERATING SURPLUS

The operating surplus is stated after charging:

2024 2023
£    £   
Depreciation - owned assets 16,847 20,093
Computer software amortisation 480 -
Auditors' remuneration 9,900 9,650

6. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 2,400
At 31 December 2024 2,400
AMORTISATION
Charge for year 480
At 31 December 2024 480
NET BOOK VALUE
At 31 December 2024 1,920

British Boxing Board Of Control Limited (Registered number: 02316536)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. TANGIBLE FIXED ASSETS
Fixtures English
Freehold and Motor championship
property fittings vehicles belts Totals
£    £    £    £    £   
COST
At 1 January 2024 528,412 50,054 62,100 5,225 645,791
Additions - 670 - - 670
Disposals - - - (5,225 ) (5,225 )
At 31 December 2024 528,412 50,724 62,100 - 641,236
DEPRECIATION
At 1 January 2024 39,630 45,271 29,687 5,225 119,813
Charge for year 7,926 818 8,103 - 16,847
Eliminated on disposal - - - (5,225 ) (5,225 )
At 31 December 2024 47,556 46,089 37,790 - 131,435
NET BOOK VALUE
At 31 December 2024 480,856 4,635 24,310 - 509,801
At 31 December 2023 488,782 4,783 32,413 - 525,978

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 295,483 544,061
Other debtors 368,306 40,735
663,789 584,796

9. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Other investments 1,031,789 504,643

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,088 333
Taxation and social security 20,570 21,084
Other creditors 135,472 101,056
157,130 122,473