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Registered number: 08175167
Turn Of The Tide Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08175167
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 10,000 11,000
10,000 11,000
CURRENT ASSETS
Stocks 4 - 3,000
Debtors 5 31,621 649
Cash at bank and in hand 141 20,777
31,762 24,426
Creditors: Amounts Falling Due Within One Year 6 (12,492 ) (1,099 )
NET CURRENT ASSETS (LIABILITIES) 19,270 23,327
TOTAL ASSETS LESS CURRENT LIABILITIES 29,270 34,327
Creditors: Amounts Falling Due After More Than One Year 7 (27,443 ) (32,500 )
NET ASSETS 1,827 1,827
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,826 1,826
SHAREHOLDERS' FUNDS 1,827 1,827
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For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Barry Hemmings
Director
18 September 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
1.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
1.7. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such inBasic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.dicators 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.
1.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 3)
1 3
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3. Intangible Assets
Goodwill
£
Cost
As at 1 April 2021 20,000
As at 31 March 2022 20,000
Amortisation
As at 1 April 2021 9,000
Provided during the period 1,000
As at 31 March 2022 10,000
Net Book Value
As at 31 March 2022 10,000
As at 1 April 2021 11,000
4. Stocks
2022 2021
£ £
Stock - finished goods - 3,000
- 3,000
5. Debtors
2022 2021
£ £
Due within one year
Other debtors 823 649
Amounts owed by associates 30,798 -
31,621 649
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts 12,492 -
Accruals and deferred income - 96
Director's loan account - 1,003
12,492 1,099
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 27,443 32,500
27,443 32,500
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8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
During the year the company incurred sales totalling £11,462 (2021: £0) from an associated company.  At 31 March 2022 there was £30,798 (2021: £0) owing to the company by the same associated company, and is included within debtors due within 1 year.
10. General Information
Turn Of The Tide Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08175167 . The registered office is 5 Den Road, Teignmouth, Devon, TQ14 8AR.
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