IRIS Accounts Production v23.1.0.753 12561791 director 1.5.22 30.4.23 30.4.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure125617912022-04-30125617912023-04-30125617912022-05-012023-04-30125617912021-04-30125617912021-05-012022-04-30125617912022-04-3012561791ns16:EnglandWales2022-05-012023-04-3012561791ns15:PoundSterling2022-05-012023-04-3012561791ns11:Director12022-05-012023-04-3012561791ns11:PrivateLimitedCompanyLtd2022-05-012023-04-3012561791ns11:SmallEntities2022-05-012023-04-3012561791ns11:AuditExempt-NoAccountantsReport2022-05-012023-04-3012561791ns11:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3012561791ns11:SmallCompaniesRegimeForAccounts2022-05-012023-04-3012561791ns11:FullAccounts2022-05-012023-04-3012561791ns11:OrdinaryShareClass12022-05-012023-04-3012561791ns11:RegisteredOffice2022-05-012023-04-3012561791ns6:CurrentFinancialInstruments2023-04-3012561791ns6:CurrentFinancialInstruments2022-04-3012561791ns6:Non-currentFinancialInstruments2023-04-3012561791ns6:Non-currentFinancialInstruments2022-04-3012561791ns6:ShareCapital2023-04-3012561791ns6:ShareCapital2022-04-3012561791ns6:RetainedEarningsAccumulatedLosses2023-04-3012561791ns6:RetainedEarningsAccumulatedLosses2022-04-3012561791ns6:PlantMachinery2022-05-012023-04-3012561791ns6:ComputerEquipment2022-05-012023-04-3012561791ns6:PlantMachinery2022-04-3012561791ns6:ComputerEquipment2022-04-3012561791ns6:PlantMachinery2023-04-3012561791ns6:ComputerEquipment2023-04-3012561791ns6:PlantMachinery2022-04-3012561791ns6:ComputerEquipment2022-04-3012561791ns6:WithinOneYearns6:CurrentFinancialInstruments2023-04-3012561791ns6:WithinOneYearns6:CurrentFinancialInstruments2022-04-3012561791ns11:OrdinaryShareClass12023-04-3012561791ns6:RetainedEarningsAccumulatedLosses2022-04-3012561791ns6:RetainedEarningsAccumulatedLosses2022-05-012023-04-30
REGISTERED NUMBER: 12561791 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

J and N Tapster Limited

J and N Tapster Limited (Registered number: 12561791)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J and N Tapster Limited

Company Information
for the Year Ended 30 April 2023







DIRECTOR: J P Tapster





REGISTERED OFFICE: 1 Cheltenham Mount
Harrogate
HG1 1DW





REGISTERED NUMBER: 12561791 (England and Wales)





ACCOUNTANTS: Charles Stewart & Co Limited
Chartered Accountants
3 Park Square
Leeds
LS1 2NE

J and N Tapster Limited (Registered number: 12561791)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,677 5,463

CURRENT ASSETS
Debtors 5 8,688 9,078
Cash at bank 5,213 11,845
13,901 20,923
CREDITORS
Amounts falling due within one year 6 12,315 12,720
NET CURRENT ASSETS 1,586 8,203
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,263

13,666

CREDITORS
Amounts falling due after more than one
year

7

-

(5,096

)

PROVISIONS FOR LIABILITIES (1,371 ) (1,038 )
NET ASSETS 9,892 7,532

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 9,792 7,432
SHAREHOLDERS' FUNDS 9,892 7,532

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

J and N Tapster Limited (Registered number: 12561791)

Balance Sheet - continued
30 April 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 October 2023 and were signed by:





J P Tapster - Director


J and N Tapster Limited (Registered number: 12561791)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

J and N Tapster Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

J and N Tapster Limited (Registered number: 12561791)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 May 2022 5,022 2,558 7,580
Additions 6,178 - 6,178
At 30 April 2023 11,200 2,558 13,758
DEPRECIATION
At 1 May 2022 630 1,487 2,117
Charge for year 1,120 844 1,964
At 30 April 2023 1,750 2,331 4,081
NET BOOK VALUE
At 30 April 2023 9,450 227 9,677
At 30 April 2022 4,392 1,071 5,463

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 200 9,078
VAT 488 -
Prepayments 8,000 -
8,688 9,078

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 3,378 5,391
Tax 4,237 2,909
VAT - 2,617
Directors' current accounts 2,725 726
Accrued expenses 1,975 1,077
12,315 12,720

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Loan creditor - 5,096

J and N Tapster Limited (Registered number: 12561791)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 May 2022 7,432
Profit for the year 20,360
Dividends (18,000 )
At 30 April 2023 9,792

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £18,000 (2022 - £15,000) were paid to the director .

At the year end the director Mr J Tapster was owed by the company £2,725 (2022: £726).

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J P Tapster.