|
|
|
|
Statement of Financial Position
|
2021
|
2020
|
||
Note
|
£
|
£
|
£
|
Intangible assets
|
5
|
|
|
|
Tangible assets
|
6
|
|
|
|
---------
|
---------
|
|||
|
|
|||
Stocks
|
|
|
||
Debtors
|
7
|
|
|
|
Cash at bank and in hand
|
|
|
||
------------
|
------------
|
|||
|
|
|||
Creditors: amounts falling due within one year
|
8
|
|
|
|
------------
|
------------
|
|||
Net current assets
|
|
|
||
---------
|
---------
|
|||
Total assets less current liabilities
|
|
|
||
Creditors: amounts falling due after more than one year
|
9
|
|
–
|
|
Taxation including deferred tax
|
|
|
|
---------
|
---------
|
||
Net assets
|
|
|
|
---------
|
---------
|
||
Called up share capital
|
|
|
|
Share premium account
|
|
|
|
Capital redemption reserve
|
|
–
|
|
Profit and loss account
|
|
|
|
---------
|
---------
|
||
Shareholders funds
|
|
|
|
---------
|
---------
|
||
|
Statement of Financial Position (continued)
|
|
Director
|
|
Notes to the Financial Statements
|
IP & Trade Marks
|
-
|
Over a period of 10 years
|
|
Development costs/website
|
-
|
25% reducing balance
|
|
Office equipment
|
-
|
|
|
Fixtures and fittings
|
-
|
|
|
Tooling
|
-
|
25% reducing balance
|
|
Computer Equipment
|
-
|
25% reducing balance
|
|
IP & Trade Marks
|
Development costs/ website
|
Total
|
|
£
|
£
|
£
|
|
Cost
|
|||
At 1 January 2021 and 31 December 2021
|
|
10,500
|
|
---------
|
--------
|
---------
|
|
Amortisation
|
|||
At 1 January 2021
|
|
4,266
|
|
Charge for the year
|
|
3,958
|
|
---------
|
--------
|
---------
|
|
At 31 December 2021
|
|
8,224
|
|
---------
|
--------
|
---------
|
|
Carrying amount
|
|||
At 31 December 2021
|
|
2,276
|
|
---------
|
--------
|
---------
|
|
At 31 December 2020
|
|
6,234
|
|
---------
|
--------
|
---------
|
|
Plant and machinery
|
Fixtures and fittings
|
Tooling
|
Computer Equipment
|
Total
|
|
£
|
£
|
£
|
£
|
£
|
|
Cost
|
|||||
At 1 January 2021
|
|
|
154,016
|
3,781
|
|
Additions
|
|
–
|
32,557
|
–
|
|
-------
|
-------
|
---------
|
-------
|
---------
|
|
At 31 December 2021
|
|
|
186,573
|
3,781
|
|
-------
|
-------
|
---------
|
-------
|
---------
|
|
Depreciation
|
|||||
At 1 January 2021
|
|
|
85,984
|
1,015
|
|
Charge for the year
|
|
|
15,834
|
391
|
|
-------
|
-------
|
---------
|
-------
|
---------
|
|
At 31 December 2021
|
|
|
101,818
|
1,406
|
|
-------
|
-------
|
---------
|
-------
|
---------
|
|
Carrying amount
|
|||||
At 31 December 2021
|
|
|
84,755
|
2,375
|
|
-------
|
-------
|
---------
|
-------
|
---------
|
|
At 31 December 2020
|
|
|
68,032
|
2,766
|
|
-------
|
-------
|
---------
|
-------
|
---------
|
|
2021
|
2020
|
|
£
|
£
|
|
Trade debtors
|
|
|
Other debtors
|
|
|
---------
|
---------
|
|
|
|
|
---------
|
---------
|
|
2021
|
2020
|
|
£
|
£
|
|
Bank loans and overdrafts
|
|
|
Trade creditors
|
|
|
Corporation tax
|
|
|
Social security and other taxes
|
|
|
Other creditors
|
|
|
---------
|
---------
|
|
|
|
|
---------
|
---------
|
|
2021
|
2020
|
|
£
|
£
|
|
Bank loans and overdrafts
|
|
–
|
--------
|
----
|
|