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2021-03-01 2022-02-28 12481832 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 12481832 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 12481832 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 12481832 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 12481832 dpl-frs:Item8 2021-03-01 2022-02-28 12481832 dpl-frs:Item8 2021-02-28 12481832 dpl-frs:Item8 2022-02-28 12481832 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 12481832 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 12481832 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 12481832 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 12481832 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 12481832 dpl-frs:Item9 2021-03-01 2022-02-28 12481832 dpl-frs:Item9 2021-02-28 12481832 dpl-frs:Item9 2022-02-28 12481832 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 12481832 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 12481832 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 12481832 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2022-02-28 12481832 dpl-frs:Item12 2021-03-01 2022-02-28 12481832 dpl-frs:Item12 2021-02-28 12481832 dpl-frs:Item12 2022-02-28 12481832 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 12481832 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 12481832 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 12481832 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 12481832 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 12481832 1 2021-03-01 2022-02-28 12481832 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 12481832
Tax Credits Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Wincham Accountancy Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12481832
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,738 183
35,738 183
CURRENT ASSETS
Debtors 5 376,240 424,314
Cash at bank and in hand 2,969,796 584,876
3,346,036 1,009,190
Creditors: Amounts Falling Due Within One Year 6 (3,621,380 ) (718,205 )
NET CURRENT ASSETS (LIABILITIES) (275,344 ) 290,985
TOTAL ASSETS LESS CURRENT LIABILITIES (239,606 ) 291,168
Creditors: Amounts Falling Due After More Than One Year 7 (34,109 ) (42,014 )
NET (LIABILITIES)/ASSETS (273,715 ) 249,154
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (273,815 ) 249,054
SHAREHOLDERS' FUNDS (273,715) 249,154
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Nicola Walmsley
Director
28/11/2023
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
Tax Credits Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12481832 . The registered office is 483 Green Lane, London, N13 4BS.
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:
Motor Vehicles 25% Straight Line
Computer Equipment 33.33% Straight Line
2.4. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
Sales, marketing and distribution - 4
2 6
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 March 2022 - 549 549
Additions 45,250 675 45,925
As at 28 February 2023 45,250 1,224 46,474
Depreciation
As at 1 March 2022 - 366 366
Provided during the period 10,370 - 10,370
As at 28 February 2023 10,370 366 10,736
Net Book Value
As at 28 February 2023 34,880 858 35,738
As at 1 March 2022 - 183 183
5. Debtors
2023 2022
£ £
Due within one year
P Parker Loan Account - 10,000
The Tax Repayment Agency Ltd (Intercompany) 189,823 180,622
Tax Rebate Processing Ltd (Intercompany) - 232,728
Online Tax Rebale Limited (Intercompany) (94,631 ) -
UK Entity Limited (Intercompany) 330,660 -
Distinguishing Word Limited (Intercompany) (49,800 ) -
VAT - 944
Other taxes and social security 188 -
Director's loan account - 20
376,240 424,314
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 45,279
Corporation tax 8,683 57,738
Other taxes and social security - 587
Net wages 959 -
Pension Creditor 1,161 1,236
D Brennan Shareholder Loan Account - 1,380
Tax Investigation Provision 2,063,148 -
VAT In Dispute 935,445 -
Accruals and deferred income 611,985 611,985
3,621,380 718,205
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 34,109 42,014
34,109 42,014
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5