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Tap Door Limited

Registration number : 13851656



















Annual Report and Unaudited Financial Statements

for the period from 17 January 2022 to 30 April 2023

 

Tap Door Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Tap Door Limited

Company Information

Directors

Mr Anthony George Cummins

Mr Oliver James Hunt

Registered office

Maghull Business Centre
1 Liverpool Road North
Maghull
Merseyside
L31 2HB

Accountants

McParland Williams Limited
13 Liverpool Road North
Maghull
Merseyside
L31 2HB

 

Tap Door Limited

(Registration number: 13851656)
Balance Sheet as at 30 April 2023

Note

2023
£

Fixed assets

 

Intangible assets

5

43,143

Tangible assets

6

447

 

43,590

Current assets

 

Stocks

7

2,032

Debtors

8

1,557

Cash at bank and in hand

 

7,095

 

10,684

Creditors: Amounts falling due within one year

9

(54,246)

Net current liabilities

 

(43,562)

Net assets

 

28

Capital and reserves

 

Called up share capital

1,002

Profit and loss account

(974)

Total equity

 

28

For the financial period ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 October 2023 and signed on its behalf by:
 

.........................................
Mr Oliver James Hunt
Director

   
     
 

Tap Door Limited

Notes to the Unaudited Financial Statements for the period from 17 January 2022 to 30 April 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Maghull Business Centre
1 Liverpool Road North
Maghull
Merseyside
L31 2HB

These financial statements were authorised for issue by the Board on 13 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Tap Door Limited

Notes to the Unaudited Financial Statements for the period from 17 January 2022 to 30 April 2023

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

 

Tap Door Limited

Notes to the Unaudited Financial Statements for the period from 17 January 2022 to 30 April 2023

4

Loss/profit before tax

Arrived at after charging/(crediting)

2023
£

Depreciation expense

79

5

Intangible assets

Internally generated software development costs
 £

Total
£

Cost or valuation

Additions acquired separately

43,143

43,143

At 30 April 2023

43,143

43,143

Amortisation

Carrying amount

At 30 April 2023

43,143

43,143

The aggregate amount of research and development expenditure recognised as an expense during the period is £-.
 

6

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

Additions

526

526

At 30 April 2023

526

526

Depreciation

Charge for the period

79

79

At 30 April 2023

79

79

Carrying amount

At 30 April 2023

447

447

 

Tap Door Limited

Notes to the Unaudited Financial Statements for the period from 17 January 2022 to 30 April 2023

7

Stocks and work-in-progress

2023
£

Raw materials and consumables

2,032

8

Debtors

2023
£

Other debtors

1,093

Prepayments

464

1,557

9

Creditors

Creditors: amounts falling due within one year

2023
£

Due within one year

Other creditors

54,246

10

Share capital

Allotted, called up and fully paid shares

 

2023

 

No.

£

Ordinary shares of £1 each

1,002

1,002