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REGISTERED NUMBER: 02394965 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2023

FOR

T.A. WEATHERWEAR LTD

T.A. WEATHERWEAR LTD (REGISTERED NUMBER: 02394965)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


T.A. WEATHERWEAR LTD

COMPANY INFORMATION
for the Year Ended 30th April 2023







Directors: N J Anand
A Anand





Registered office: Unit 3 Trafalgar Business Park
Broughton Lane
Manchester
M7 9TZ





Registered number: 02394965 (England and Wales)





Accountants: DBF Associates
Chartered Accountants
South Cheetham B C
10 Park Place
Manchester
Lancashire
M4 4EY

T.A. WEATHERWEAR LTD (REGISTERED NUMBER: 02394965)

BALANCE SHEET
30th April 2023

2023 2022
as restated
Notes £    £    £    £   
Fixed assets
Tangible assets 4 18,800 22,105

Current assets
Stocks 498,612 601,294
Debtors 5 991,190 1,983,290
Cash at bank and in hand 1,410,120 1,425,179
2,899,922 4,009,763
Creditors
Amounts falling due within one year 6 2,488,421 3,305,045
Net current assets 411,501 704,718
Total assets less current liabilities 430,301 726,823

Capital and reserves
Called up share capital 7 2,100 2,100
Retained earnings 428,201 724,723
Shareholders' funds 430,301 726,823

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

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

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th November 2023 and were signed on its behalf by:





A Anand - Director


T.A. WEATHERWEAR LTD (REGISTERED NUMBER: 02394965)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2023

1. Statutory information

T.A. Weatherwear Ltd 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.

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.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 15 (2022 - 15 ) .

T.A. WEATHERWEAR LTD (REGISTERED NUMBER: 02394965)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2023

4. Tangible fixed assets
Fixtures
and Motor
fittings vehicles Equipment Totals
£    £    £    £   
Cost
At 1st May 2022 115,179 14,195 3,748 133,122
Additions - - 1,095 1,095
At 30th April 2023 115,179 14,195 4,843 134,217
Depreciation
At 1st May 2022 99,684 8,744 2,589 111,017
Charge for year 2,746 1,090 564 4,400
At 30th April 2023 102,430 9,834 3,153 115,417
Net book value
At 30th April 2023 12,749 4,361 1,690 18,800
At 30th April 2022 15,495 5,451 1,159 22,105

5. Debtors: amounts falling due within one year
2023 2022
as restated
£    £   
Trade debtors 938,421 1,918,067
Other debtors 52,769 65,223
991,190 1,983,290

6. Creditors: amounts falling due within one year
2023 2022
as restated
£    £   
Trade creditors 759,148 1,588,022
Taxation and social security 566,793 554,099
Other creditors 1,162,480 1,162,924
2,488,421 3,305,045

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: as restated
£    £   
2,000 Ordinary 1 2,000 2,000
100 Ordinary "B" 1 100 100
2,100 2,100

T.A. WEATHERWEAR LTD (REGISTERED NUMBER: 02394965)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2023

8. Related party disclosures

T.A Weatherwear Ltd owe net, £54,243.84 (2022 - £158,691.61) to Scarlet Rocks (UK) Limited which is related party.

Office Building is owned by Director Arun Anand and company pay him a rent of £5,000 quarterly.