| Directors |
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| Secretary |
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| Company Number |
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| Registered Office | 142 Sand Pits |
| Birmingham | |
| B1 3RJ | |
| Business | 142 Sand Pits |
| Birmingham | |
| B1 3RJ | |
| Auditors |
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| Masonic Building | |
| 9 Mill Street | |
| Sutton Coldfield | |
| B72 1TJ | |
|
Director
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29 August 2025
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Director
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for and on behalf of
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Masonic Building
9 Mill Street
Sutton Coldfield
B72 1TJ
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| 2024 | 2023 | |||
|---|---|---|---|---|
| Notes | £ | £ | ||
| TURNOVER | 3 |
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| Cost of sales |
( |
( |
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| GROSS PROFIT |
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| Administrative expenses |
( |
( |
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| Other operating income |
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| OPERATING (LOSS)/PROFIT | 4 |
( |
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| Loss on disposal of fixed assets |
( |
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| Other interest receivable and similar income | 9 |
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| (LOSS)/PROFIT BEFORE TAXATION |
( |
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| Tax on (Loss)/profit | 10 |
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( |
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| (LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR |
( |
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| OTHER COMPREHENSIVE INCOME FOR THE YEAR | - | - | ||
| TOTAL COMPREHENSIVE INCOME FOR THE YEAR |
( |
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| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible Assets | 11 |
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| Investments | 12 |
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| CURRENT ASSETS | |||||
| Stocks | 13 |
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| Debtors | 14 |
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| Cash at bank and in hand |
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| Creditors: Amounts Falling Due Within One Year | 15 |
( |
( |
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| NET CURRENT ASSETS (LIABILITIES) |
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| TOTAL ASSETS LESS CURRENT LIABILITIES |
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| PROVISIONS FOR LIABILITIES | |||||
| Deferred Taxation | 18 |
( |
( |
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| NET ASSETS |
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| CAPITAL AND RESERVES | |||||
| Called up share capital |
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| Income Statement |
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| SHAREHOLDERS' FUNDS | 1,851,839 | 2,239,832 | |||
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Director
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Director
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| Share Capital | Income Statement | Total | |
|---|---|---|---|
| £ | £ | £ | |
| As at 1 January 2023 |
|
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2,352,653 |
| Profit for the year and total comprehensive income | - |
|
887,179 |
| Dividends paid | - | (1,000,000) | (1,000,000) |
| As at 31 December 2023 and 1 January 2024 |
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2,239,832 |
| Loss for the year and total comprehensive income | - |
( |
(247,993) |
| Dividends paid | - | (140,000) | (140,000) |
| As at 31 December 2024 |
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1,851,839 |
| 2024 | 2023 | |||
|---|---|---|---|---|
| Notes | £ | £ | ||
| Cash flows from operating activities | ||||
| Net cash generated from operations | 1 |
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| Tax paid |
( |
( |
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| Net cash (used in)/generated from operating activities |
( |
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| Cash flows from investing activities | ||||
| Purchase of tangible assets |
( |
( |
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| Proceeds from disposal of tangible assets |
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| Interest received |
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| Net cash generated from investing activities |
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| Cash flows from financing activities | ||||
| Equity dividends paid |
( |
( |
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| Repayment of other loans | (707,014) | - | ||
| Amount withdrawn by directors | (135,439) | (46,686) | ||
| Net cash used in financing activities |
( |
( |
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| (Decrease)/increase in cash and cash equivalents |
( |
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| Cash and cash equivalents at beginning of year | 2 |
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| Cash and cash equivalents at end of year | 2 |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| (Loss)/profit for the financial year |
( |
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| Adjustments for: | |||
| Tax on (loss)/profit |
( |
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| Interest income |
( |
( |
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| Depreciation of tangible assets |
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| Loss on disposal of tangible assets | 3,044 | - | |
| Movements in working capital: | |||
| Decrease in stocks |
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| Decrease/(increase) in trade and other debtors |
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( |
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| Decrease in trade and other creditors |
( |
( |
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| Net cash generated from operations |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Cash at bank and in hand |
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| As at 1 January 2024 | Cash flows | As at 31 December 2024 | |
|---|---|---|---|
| £ | £ | £ | |
| Cash at bank and in hand |
|
(977,266) |
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| Debts falling due within one year |
( |
707,014 |
( |
| 527,310 | (270,252) | 257,058 | |
| Freehold |
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| Motor Vehicles |
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| Fixtures & Fittings |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| United Kingdom |
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| Europe |
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| 6,755,789 | 8,082,676 | ||
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Operating lease rentals |
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| Depreciation of tangible fixed assets |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Audit Services | |||
| Audit of the company's financial statements |
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| Other Services | |||
| Other non-audit services |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Wages and salaries |
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| Social security costs |
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| Other pension costs |
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| 2024 | 2023 | ||
|---|---|---|---|
| Office and administration |
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| Sales, marketing and distribution |
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| Directors |
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| Warehouse |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Emoluments |
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| Company contributions to money purchase pension schemes |
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| 2024 | 2023 | ||
|---|---|---|---|
| Money purchase pension schemes |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Bank interest receivable |
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| Corporation tax interest receivable | 11,346 | - | |
| 33,396 | 13,854 | ||
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The tax (credit)/charge on the (loss)/profit for the year was as follows:
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Current tax | |||
| UK Corporation Tax |
( |
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| Prior period adjustment |
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( |
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| Deferred Tax | |||
| Deferred taxation |
( |
( |
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| Total tax charge for the period |
( |
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UK Corporation tax has been charged at 25.00% (2023 - 23.52%)
The actual (credit)/charge for the year can be reconciled to the expected (credit)/charge for the year based on the (loss)/profit and the standard rate of corporation tax as follows:
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| 2024 | 2023 | ||
| £ | £ | ||
| Profit before tax | (309,247) | 1,171,315 | |
| Tax on profit at 25% (UK standard rate) |
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| Goodwill/depreciation not allowed for tax |
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| Expenses not deductible for tax purposes |
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| Tax losses utilised |
( |
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| Short term timing differences |
( |
( |
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| Prior period adjustment |
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| Total tax charge for the period | (61,254) | 284,136 | |
| Land & Property | ||||
|---|---|---|---|---|
| Freehold | Motor Vehicles | Fixtures & Fittings | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| As at 1 January 2024 |
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| Additions |
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| Disposals |
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( |
( |
| As at 31 December 2024 |
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| Depreciation | ||||
| As at 1 January 2024 |
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| Provided during the period |
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| Disposals |
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( |
( |
| As at 31 December 2024 |
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| Net Book Value | ||||
| As at 31 December 2024 |
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| As at 1 January 2024 |
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| Listed | |
|---|---|
| £ | |
| Cost | |
| As at 1 January 2024 |
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| As at 31 December 2024 |
|
| Provision | |
| As at 1 January 2024 |
|
| As at 31 December 2024 |
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| Net Book Value | |
| As at 31 December 2024 |
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| As at 1 January 2024 |
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| Name of undertaking | Registered Office | Class of shares held | Direct holding | Indirect holding |
|---|---|---|---|---|
|
|
142 Sand Pits, Birmingham, B1 3RJ |
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|
- |
| Capital and Reserves | Profit/(loss) | |
|---|---|---|
| £ | £ | |
| Pearson Jackson Limited |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Stock |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Due within one year | |||
| Trade debtors | - |
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| Prepayments and accrued income |
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| Other debtors |
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| Corporation tax recoverable assets |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Trade creditors |
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| Other loans |
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| Corporation tax | - |
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| Other taxes and social security |
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| VAT |
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| Other creditors |
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| Accruals and deferred income |
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| Directors' loan accounts |
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| Amounts owed to group undertakings |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Amounts falling due within one year or on demand: | |||
| Other loans |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Other timing differences | 23,290 | 24,654 | |
| Deferred Tax | Total | |
|---|---|---|
| £ | £ | |
| As at 1 January 2024 |
|
24,654 |
| Utilised |
( |
(1,364) |
| Balance at 31 December 2024 |
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23,290 |
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Not later than one year |
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| Later than one year and not later than five years |
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| Later than five years | - |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| On equity shares: | |||
| Final dividend paid |
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2024
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2023
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£
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£
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P Ordinary shares of £1 each Final
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20,000
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110,000
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Q Ordinary shares of £1 each Final
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20,000
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130,000
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R Ordinary shares of £1 each Final
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20,000
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130,000
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S Ordinary shares of £1 each Final
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20,000
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60,000
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T Ordinary shares of £1 each Final
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20,000
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110,000
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U Ordinary shares of £1 each Final
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20,000
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110,000
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V Ordinary shares of £1 each Final
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-
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55,000
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W Ordinary shares of £1 each Final
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20,000
|
130,000
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X Ordinary shares of £1 each Final
|
-
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55,000
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Y Ordinary shares of £1 each Final
|
-
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55,000
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Z Ordinary shares of £1 each Final
|
-
|
55,000
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|
140,000
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1,000,000
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Retained earnings
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2024
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As at 1 January 2024
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2,219,832
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Loss for the year
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(355,467)
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Dividends
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(140,000)
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1,724,365
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Class of Share
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Number
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Nominal Value
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2024
£
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2023
£
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Ordinary P
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600
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£1
|
600
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600
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Ordinary Q
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600
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£1
|
600
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600
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Ordinary R
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1,200
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£1
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1,200
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1,200
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Ordinary S
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600
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£1
|
600
|
600
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Ordinary T
|
600
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£1
|
600
|
600
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Ordinary U
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1,200
|
£1
|
1,200
|
1,200
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Ordinary V
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2,400
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£1
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2,400
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2,400
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Ordinary W
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600
|
£1
|
600
|
600
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Ordinary X
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5,200
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£1
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5,200
|
5,200
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Ordinary Y
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5,200
|
£1
|
5,200
|
5,200
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Ordinary Z
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1,800
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£1
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1,800
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1,800
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20,000
|
20,000
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