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Registered number: 09513909
ISTH Ltd
Financial Statements
For The Year Ended 31 March 2023
C.T. Accountants
63b Brighton Road
South Croydon
CR2 6EE
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09513909
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 292 343
292 343
CURRENT ASSETS
Debtors 5 111,795 84,275
Cash at bank and in hand 7,965 2,520
119,760 86,795
Creditors: Amounts Falling Due Within One Year 6 (62,870 ) (42,715 )
NET CURRENT ASSETS (LIABILITIES) 56,890 44,080
TOTAL ASSETS LESS CURRENT LIABILITIES 57,182 44,423
Creditors: Amounts Falling Due After More Than One Year 7 (26,667 ) (48,601 )
NET ASSETS/(LIABILITIES) 30,515 (4,178 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 30,514 (4,179 )
SHAREHOLDERS' FUNDS 30,515 (4,178)
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
Mr Tajruhul Huda
Director
17th October 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ISTH Ltd Registered number 09513909 is a limited by shares company incorporated in England & Wales. The Registered Office is 124, City Road, London, EC1V 2NX.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 15% Reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2022 1,070
As at 31 March 2023 1,070
Depreciation
As at 1 April 2022 727
Provided during the period 51
As at 31 March 2023 778
Net Book Value
As at 31 March 2023 292
As at 1 April 2022 343
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 27,300 275
Amounts owed by associates 495 -
Amounts owed by other participating interests 84,000 84,000
111,795 84,275
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 10,000 -
Corporation tax 49,423 33,814
Other taxes and social security 691 519
Other creditors 1,813 8,324
Director's loan account 943 58
62,870 42,715
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 26,667 48,601
26,667 48,601
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 12,000 30,000
12,000 30,000
Page 4