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2022-02-28 07154488 17 2021-03-01 2022-02-28 07154488 frs-core:CurrentFinancialInstruments 17 2022-02-28 07154488 frs-core:Non-currentFinancialInstruments 17 2022-02-28 07154488 18 2021-03-01 2022-02-28 07154488 frs-core:CurrentFinancialInstruments 18 2022-02-28 07154488 frs-core:Non-currentFinancialInstruments 18 2022-02-28 07154488 19 2021-03-01 2022-02-28 07154488 frs-core:CurrentFinancialInstruments 19 2022-02-28 07154488 frs-core:Non-currentFinancialInstruments 19 2022-02-28 07154488 20 2021-03-01 2022-02-28 07154488 frs-core:CurrentFinancialInstruments 20 2022-02-28 07154488 frs-core:Non-currentFinancialInstruments 20 2022-02-28 07154488 dpl-frs:Item1 2021-03-01 2022-02-28 07154488 dpl-frs:Item1 2021-02-28 07154488 dpl-frs:Item1 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 07154488 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 07154488 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 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2021-02-28 07154488 dpl-frs:Item4 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 07154488 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 07154488 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 07154488 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 07154488 dpl-frs:Item5 2021-03-01 2022-02-28 07154488 dpl-frs:Item5 2021-02-28 07154488 dpl-frs:Item5 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 07154488 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 07154488 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 07154488 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 07154488 dpl-frs:Item6 2021-03-01 2022-02-28 07154488 dpl-frs:Item6 2021-02-28 07154488 dpl-frs:Item6 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 07154488 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 07154488 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 07154488 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 07154488 dpl-frs:Item7 2021-03-01 2022-02-28 07154488 dpl-frs:Item7 2021-02-28 07154488 dpl-frs:Item7 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 07154488 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 07154488 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 07154488 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 07154488 dpl-frs:Item8 2021-03-01 2022-02-28 07154488 dpl-frs:Item8 2021-02-28 07154488 dpl-frs:Item8 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 07154488 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 07154488 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 07154488 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 07154488 dpl-frs:Item9 2021-03-01 2022-02-28 07154488 dpl-frs:Item9 2021-02-28 07154488 dpl-frs:Item9 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 07154488 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 07154488 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 07154488 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 07154488 dpl-frs:Item10 2021-03-01 2022-02-28 07154488 dpl-frs:Item10 2021-02-28 07154488 dpl-frs:Item10 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 07154488 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 07154488 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 07154488 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 07154488 dpl-frs:Item11 2021-03-01 2022-02-28 07154488 dpl-frs:Item11 2021-02-28 07154488 dpl-frs:Item11 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 07154488 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 07154488 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 07154488 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 07154488 dpl-frs:Item12 2021-03-01 2022-02-28 07154488 dpl-frs:Item12 2021-02-28 07154488 dpl-frs:Item12 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 07154488 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 07154488 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07154488 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 07154488 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 07154488 1 2021-03-01 2022-02-28 07154488 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07154488
Finishing Touch (Yorkshire) Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
19 Fountain Street
Leeds
LS27 9AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07154488
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 88,156 117,094
88,156 117,094
CURRENT ASSETS
Debtors 5 2,078 2,056
Cash at bank and in hand 20,573 6,499
22,651 8,555
Creditors: Amounts Falling Due Within One Year 6 (94,771 ) (97,755 )
NET CURRENT ASSETS (LIABILITIES) (72,120 ) (89,200 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,036 27,894
Creditors: Amounts Falling Due After More Than One Year 7 (70,631 ) (88,080 )
NET LIABILITIES (54,595 ) (60,186 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (54,596 ) (60,188 )
SHAREHOLDERS' FUNDS (54,594) (60,186)
Page 1
Page 2
For the year ending 28 February 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 directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
Mr Thomas Aveyard
Director
23/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Finishing Touch (Yorkshire) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07154488 . The registered office is 79 Kingsway, Wrose, Bradford, West Yorkshire, BD2 1PL.
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. 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 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 33%
2.4. 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 profit and loss account 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 profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 66,899 193,149 2,595 262,643
Additions 496 - - 496
As at 28 February 2023 67,395 193,149 2,595 263,139
Depreciation
As at 1 March 2022 41,918 101,474 2,157 145,549
Provided during the period 6,370 22,919 145 29,434
As at 28 February 2023 48,288 124,393 2,302 174,983
Net Book Value
As at 28 February 2023 19,107 68,756 293 88,156
As at 1 March 2022 24,981 91,675 438 117,094
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 878 856
Other debtors 1,200 1,200
2,078 2,056
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 10,236 9,771
Other taxes and social security 7,301 6,495
VAT 8,666 8,520
Accruals and deferred income 1,565 1,566
Directors' loan accounts 67,003 71,403
94,771 97,755
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 2,778 13,707
Loans 67,853 74,373
70,631 88,080
Page 4
Page 5
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 2,778 13,707
2,778 13,707
2,778 13,707
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5