1 June 2022 false No description of principal activity Taxfiler 2023.9 07644946business:PrivateLimitedCompanyLtd2022-06-012023-05-31 076449462022-05-31 076449462022-06-012023-05-31 07644946business:AuditExemptWithAccountantsReport2022-06-012023-05-31 07644946business:FilletedAccounts2022-06-012023-05-31 076449462023-05-31 07644946business:Director12022-06-012023-05-31 07644946business:RegisteredOffice2022-06-012023-05-31 076449462022-05-31 07644946core:WithinOneYear2023-05-31 07644946core:WithinOneYear2022-05-31 07644946core:AfterOneYear2023-05-31 07644946core:AfterOneYear2022-05-31 07644946core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 07644946core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 07644946core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 07644946core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 07644946core:PreviouslyStatedAmount2023-05-31 07644946core:PreviouslyStatedAmount2022-05-31 07644946business:SmallEntities2022-06-012023-05-31 07644946countries:EnglandWales2022-06-012023-05-31 07644946core:FurnitureFittings2022-06-012023-05-31 07644946core:ComputerEquipment2022-06-012023-05-31 07644946core:IntangibleAssetsOtherThanGoodwill2022-05-31 07644946core:IntangibleAssetsOtherThanGoodwill2023-05-31 07644946core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-31 07644946core:FurnitureFittings2022-05-31 07644946core:ComputerEquipment2022-05-31 07644946core:FurnitureFittings2023-05-31 07644946core:ComputerEquipment2023-05-31 076449462021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. 07644946 (England and Wales)
TOBIAS OLIVER INTERIORS LTD. Unaudited accounts for the year ended 31 May 2023
TOBIAS OLIVER INTERIORS LTD. Unaudited accounts Contents
Page
- 2 -
TOBIAS OLIVER INTERIORS LTD. Company Information for the year ended 31 May 2023
Director
Tobias Oliver Trigg
Company Number
07644946 (England and Wales)
Registered Office
85-87 HIGH STREET HIGH STREET BERKHAMSTED HP4 2DF ENGLAND
Accountants
C B Accounts Ltd Harvest Cottage Airfield Road Fersfield Norfolk IP22 2FF
- 3 -
TOBIAS OLIVER INTERIORS LTD. Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
3,750 
8,250 
Tangible assets
28,777 
47,273 
32,527 
55,523 
Current assets
Inventories
169,263 
134,605 
Debtors
458,860 
(6,800)
Cash at bank and in hand
244,529 
187,881 
872,652 
315,686 
Creditors: amounts falling due within one year
(740,662)
(218,300)
Net current assets
131,990 
97,386 
Total assets less current liabilities
164,517 
152,909 
Creditors: amounts falling due after more than one year
(252,581)
(421,539)
Net liabilities
(88,064)
(268,630)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(88,164)
(268,730)
Shareholders' funds
(88,064)
(268,630)
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 October 2023 and were signed on its behalf by
Tobias Oliver Trigg Director Company Registration No. 07644946
- 4 -
TOBIAS OLIVER INTERIORS LTD. Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
TOBIAS OLIVER INTERIORS LTD. is a private company, limited by shares, registered in England and Wales, registration number 07644946. The registered office and principal place of business is 85-87 HIGH STREET HIGH STREET, BERKHAMSTED, HP4 2DF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight Line
Computer equipment
25% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2022
22,500 
At 31 May 2023
22,500 
Amortisation
At 1 June 2022
14,250 
Charge for the year
4,500 
At 31 May 2023
18,750 
Net book value
At 31 May 2023
3,750 
At 31 May 2022
8,250 
- 5 -
TOBIAS OLIVER INTERIORS LTD. Notes to the Accounts for the year ended 31 May 2023
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2022
110,983 
15,356 
126,339 
Additions
2,500 
3,703 
6,203 
At 31 May 2023
113,483 
19,059 
132,542 
Depreciation
At 1 June 2022
66,076 
12,990 
79,066 
Charge for the year
22,613 
2,086 
24,699 
At 31 May 2023
88,689 
15,076 
103,765 
Net book value
At 31 May 2023
24,794 
3,983 
28,777 
At 31 May 2022
44,907 
2,366 
47,273 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
436,279 
(10,437)
Accrued income and prepayments
21,981 
2,676 
Other debtors
600 
961 
458,860 
(6,800)
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
132,080 
37,714 
Trade creditors
78,038 
36,850 
Taxes and social security
1,787 
1,040 
Other creditors
1,825 
6,162 
Loans from directors
145,062 
32,407 
Accruals
381,870 
4,443 
Deferred income
- 
99,684 
740,662 
218,300 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
58,951 
69,337 
Other creditors
193,630 
352,202 
252,581 
421,539 
9
Average number of employees
During the year the average number of employees was 3 (2022: 3).
- 6 -