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00970190 frs-bus:Original frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 00970190
Traction Charger Company Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Charlton Baker Limited
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Statement of Financial Position 3—4
Notes to the Financial Statements 5—9
Page 1
Company Information
Director Mr Christopher Walker
Company Number 00970190
Registered Office Roundway Hill
Business Centre
Devizes
wiltshire
SN10 2LT
Accountants Charlton Baker Limited
7-7c Snuff Street
Devizes
Wiltshire
SN10 1DU
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Traction Charger Company Limited for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Traction Charger Company Limited for the year ended 31 March 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Traction Charger Company Limited , as a body, in accordance with the terms of our engagement letter dated 06 September 2021. Our work has been undertaken solely to prepare for your approval the accounts of Traction Charger Company Limited and state those matters that we have agreed to state to the director of Traction Charger Company Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Traction Charger Company Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Traction Charger Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Traction Charger Company Limited . You consider that Traction Charger Company Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Traction Charger Company Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
07/11/2023
Charlton Baker Limited
7-7c Snuff Street
Devizes
Wiltshire
SN10 1DU
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Statement of Financial Position
Registered number: 00970190
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 82,275 98,924
82,275 98,924
CURRENT ASSETS
Stocks 6 44,517 22,635
Debtors 7 725,892 978,496
Cash at bank and in hand 219,339 286,398
989,748 1,287,529
Creditors: Amounts Falling Due Within One Year 8 (409,180 ) (625,066 )
NET CURRENT ASSETS (LIABILITIES) 580,568 662,463
TOTAL ASSETS LESS CURRENT LIABILITIES 662,843 761,387
Creditors: Amounts Falling Due After More Than One Year 9 (185,618 ) (219,541 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,214 ) (5,506 )
NET ASSETS 472,011 536,340
CAPITAL AND RESERVES
Called up share capital 11 20,005 20,005
Share premium account 24,760 24,760
Income Statement 427,246 491,575
SHAREHOLDERS' FUNDS 472,011 536,340
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For the year ending 31 March 2023 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 Income Statement.
On behalf of the board
Mr Christopher Walker
Director
07/11/2023
The notes on pages 5 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Traction Charger Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00970190 . The registered office is Roundway Hill, Business Centre, Devizes, wiltshire, SN10 2LT.
2. Accounting Policies
2.1. 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.
2.2. 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are interlectual property costs. It is amortised to income statement over its estimated economic life of 5 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from [x to x] years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
2.6. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
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2.7. 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.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.10. Government Grant
Government grants are recognised in the income statement 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 income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement 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 income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
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4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 April 2022 44,208 74,416 118,624
As at 31 March 2023 44,208 74,416 118,624
Amortisation
As at 1 April 2022 44,208 74,416 118,624
As at 31 March 2023 44,208 74,416 118,624
Net Book Value
As at 31 March 2023 - - -
As at 1 April 2022 - - -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 14,003 131,050 33,600 178,653
Additions - 70,000 2,182 72,182
Disposals (10,396 ) (78,500 ) (3,582 ) (92,478 )
As at 31 March 2023 3,607 122,550 32,200 158,357
Depreciation
As at 1 April 2022 10,562 57,708 11,459 79,729
Provided during the period 515 21,117 3,651 25,283
Disposals (7,064 ) (19,625 ) (2,241 ) (28,930 )
As at 31 March 2023 4,013 59,200 12,869 76,082
Net Book Value
As at 31 March 2023 (406 ) 63,350 19,331 82,275
As at 1 April 2022 3,441 73,342 22,141 98,924
6. Stocks
2023 2022
£ £
Finished goods 44,517 22,635
44,517 22,635
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 279,282 561,569
Other debtors 446,610 416,927
725,892 978,496
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 13,357 16,626
Trade creditors 300,539 432,386
Bank loans and overdrafts 54,433 61,991
Other creditors 40,851 71,908
Taxation and social security - 42,155
409,180 625,066
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 48,118 32,041
Bank loans 137,500 187,500
185,618 219,541
10. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,357 16,626
Later than one year and not later than five years 48,118 32,041
61,475 48,667
61,475 48,667
11. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 3 3
Called Up Share Capital has been paid up 20,002 20,002
Amount of Allotted, Called Up Share Capital 20,005 20,005
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Christopher Walker 137,364 38,987 (16,814 ) - 159,537
The above loan is unsecured, interest free and repayable on demand.
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