2020-12-01 2021-11-30 false No description of principal activity Capium Accounts Production 1.1 08198261 bus:AbridgedAccounts 2020-12-01 2021-11-30 08198261 bus:FRS102 2020-12-01 2021-11-30 08198261 bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 08198261 bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 08198261 bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 08198261 2020-12-01 2021-11-30 08198261 2021-11-30 08198261 bus:RegisteredOffice 2020-12-01 2021-11-30 08198261 core:WithinOneYear 2021-11-30 08198261 core:AfterOneYear 2021-11-30 08198261 bus:Director1 2020-12-01 2021-11-30 08198261 bus:Director1 2021-11-30 08198261 bus:Director1 2019-12-01 2020-11-30 08198261 bus:Director2 2020-12-01 2021-11-30 08198261 bus:Director2 2021-11-30 08198261 bus:Director2 2019-12-01 2020-11-30 08198261 2019-12-01 08198261 bus:CompanySecretary1 2020-12-01 2021-11-30 08198261 bus:LeadAgentIfApplicable 2020-12-01 2021-11-30 08198261 2019-12-01 2020-11-30 08198261 2020-11-30 08198261 core:WithinOneYear 2020-11-30 08198261 core:AfterOneYear 2020-11-30 08198261 bus:EntityAccountantsOrAuditors 2019-12-01 2020-11-30 08198261 core:ComputerEquipment 2020-12-01 2021-11-30 08198261 core:ComputerEquipment 2021-11-30 08198261 core:ComputerEquipment 2020-11-30 08198261 core:FurnitureFittings 2020-12-01 2021-11-30 08198261 core:FurnitureFittings 2021-11-30 08198261 core:FurnitureFittings 2020-11-30 08198261 core:PlantMachinery 2020-12-01 2021-11-30 08198261 core:PlantMachinery 2021-11-30 08198261 core:PlantMachinery 2020-11-30 08198261 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2021-11-30 08198261 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2020-11-30 08198261 core:CostValuation core:Non-currentFinancialInstruments 2021-11-30 08198261 core:CostValuation core:Non-currentFinancialInstruments 2020-11-30 08198261 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2021-11-30 08198261 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2021-11-30 08198261 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2021-11-30 08198261 core:Non-currentFinancialInstruments 2021-11-30 08198261 core:Non-currentFinancialInstruments 2020-11-30 08198261 core:ShareCapital 2021-11-30 08198261 core:ShareCapital 2020-11-30 08198261 core:RetainedEarningsAccumulatedLosses 2021-11-30 08198261 core:RetainedEarningsAccumulatedLosses 2020-11-30 08198261 dpl:Item1 2020-12-01 08198261 dpl:Item1 2021-11-30 08198261 dpl:Item1 2019-12-01 08198261 dpl:Item1 2020-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 08198261
England and Wales

 

 

 

TWS SCOTTER LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2020

End date: 30 November 2021
 
 
Notes
 
2021
£
  2020
£
Fixed assets      
Tangible fixed assets 59,347    56,316 
59,347    56,316 
Current assets      
Stocks 15,158    4,975 
Debtors 95,395    255,188 
Cash at bank and in hand 378,418    198,929 
488,971    459,092 
Creditors: amount falling due within one year (214,222)   (219,644)
Net current assets 274,749    239,448 
 
Total assets less current liabilities 334,096    295,764 
Creditors: amount falling due after more than one year (132,128)   (200,000)
Provisions for liabilities (12,736)   (10,709)
Net assets 189,232    85,055 
 

Capital and reserves
     
Called up share capital 120    120 
Profit and loss account 189,112    84,935 
Shareholder's funds 189,232    85,055 
 


For the year ended 30 November 2021 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 10 August 2022 and were signed on its behalf by:


--------------------------------
T D Lince
Director
1
General Information
TWS Scotter Limited is a private company, limited by shares, registered in England and Wales, registration number 08198261, registration address 17 Old Courts Road, Brigg, DN20 8JD.

The presentation currency is £ sterling and rounded to the nearest £. These financial statements cover the individual entity TWS Scotter Limited.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
Specifically in connection with the current economic climate, the directors have considered the impact of COVID-19 on the business and they are satisfied that the company has sufficient financial headroom to continue trading for at least the next twelve months. For this reason the financial statements have been prepared on a going concern basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Kitchen equipment 20% Straight Line
Fixtures and Fittings 20% Straight Line
Electrical & IT equipment 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 34 (2020 : 41).
3.

Tangible fixed assets

Cost or valuation Electrical & IT equipment   Fixtures and Fittings   Kitchen equipment   Total
  £   £   £   £
At 01 December 2020 72,548    198,293    62,835    333,676 
Additions 4,097    26,812    3,592    34,501 
Disposals      
At 30 November 2021 76,645    225,105    66,427    368,177 
Depreciation
At 01 December 2020 65,546    175,906    37,074    278,526 
Charge for year 4,376    15,393    10,535    30,304 
On disposals      
At 30 November 2021 69,922    191,299    47,609    308,830 
Net book values
Closing balance as at 30 November 2021 6,723    33,806    18,818    59,347 
Opening balance as at 01 December 2020 8,168    22,387    25,761    56,316 


4.

Pension costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss in the period to which they relate.
2