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frs-core:ListedExchangeTraded 2022-09-30 10959314 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10959314 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 10959314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10959314 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10959314 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10959314 frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:UnlistedNon-exchangeTraded 2021-09-30 10959314 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 10959314 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 10959314 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10959314 dpl-frs:CostSales 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales 2021-09-30 10959314 dpl-frs:CostSales 2022-09-30 10959314 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 10959314 frs-bus:Director1 2021-10-01 2022-09-30 10959314 frs-bus:Director1 2021-09-30 10959314 frs-bus:Director1 2022-09-30 10959314 1 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 1 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 1 2022-09-30 10959314 2 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 2 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 2 2022-09-30 10959314 3 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 3 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 3 2022-09-30 10959314 4 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 4 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 4 2022-09-30 10959314 5 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 5 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 5 2022-09-30 10959314 6 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 6 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 6 2022-09-30 10959314 7 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 7 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 7 2022-09-30 10959314 8 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 8 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 8 2022-09-30 10959314 9 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 9 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 9 2022-09-30 10959314 10 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 10 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 10 2022-09-30 10959314 11 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 11 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 11 2022-09-30 10959314 12 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 12 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 12 2022-09-30 10959314 13 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 13 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 13 2022-09-30 10959314 14 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 14 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 14 2022-09-30 10959314 15 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 15 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 15 2022-09-30 10959314 16 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 16 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 16 2022-09-30 10959314 17 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 17 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 17 2022-09-30 10959314 18 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 18 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 18 2022-09-30 10959314 19 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 19 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 19 2022-09-30 10959314 20 2021-10-01 2022-09-30 10959314 frs-core:CurrentFinancialInstruments 20 2022-09-30 10959314 frs-core:Non-currentFinancialInstruments 20 2022-09-30 10959314 dpl-frs:Item1 2021-10-01 2022-09-30 10959314 dpl-frs:Item1 2021-09-30 10959314 dpl-frs:Item1 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 10959314 dpl-frs:Item2 2021-10-01 2022-09-30 10959314 dpl-frs:Item2 2021-09-30 10959314 dpl-frs:Item2 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 10959314 dpl-frs:Item3 2021-10-01 2022-09-30 10959314 dpl-frs:Item3 2021-09-30 10959314 dpl-frs:Item3 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 10959314 dpl-frs:Item4 2021-10-01 2022-09-30 10959314 dpl-frs:Item4 2021-09-30 10959314 dpl-frs:Item4 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 10959314 dpl-frs:Item5 2021-10-01 2022-09-30 10959314 dpl-frs:Item5 2021-09-30 10959314 dpl-frs:Item5 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 10959314 dpl-frs:Item6 2021-10-01 2022-09-30 10959314 dpl-frs:Item6 2021-09-30 10959314 dpl-frs:Item6 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 10959314 dpl-frs:Item7 2021-10-01 2022-09-30 10959314 dpl-frs:Item7 2021-09-30 10959314 dpl-frs:Item7 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 10959314 dpl-frs:Item8 2021-10-01 2022-09-30 10959314 dpl-frs:Item8 2021-09-30 10959314 dpl-frs:Item8 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 10959314 dpl-frs:Item9 2021-10-01 2022-09-30 10959314 dpl-frs:Item9 2021-09-30 10959314 dpl-frs:Item9 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 10959314 dpl-frs:Item10 2021-10-01 2022-09-30 10959314 dpl-frs:Item10 2021-09-30 10959314 dpl-frs:Item10 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 10959314 dpl-frs:Item11 2021-10-01 2022-09-30 10959314 dpl-frs:Item11 2021-09-30 10959314 dpl-frs:Item11 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 10959314 dpl-frs:Item12 2021-10-01 2022-09-30 10959314 dpl-frs:Item12 2021-09-30 10959314 dpl-frs:Item12 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 10959314 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 10959314 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 10959314 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 10959314 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 10959314 1 2021-10-01 2022-09-30 10959314 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 10959314
Tinies (Yorks and North East) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10959314
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 81,500 51,250
Tangible Assets 5 121 151
81,621 51,401
CURRENT ASSETS
Debtors 6 144,562 161,464
Cash at bank and in hand 92,242 88,305
236,804 249,769
Creditors: Amounts Falling Due Within One Year 7 (257,210 ) (220,924 )
NET CURRENT ASSETS (LIABILITIES) (20,406 ) 28,845
TOTAL ASSETS LESS CURRENT LIABILITIES 61,215 80,246
Creditors: Amounts Falling Due After More Than One Year 8 (5,122 ) (35,294 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23 ) (29 )
NET ASSETS 56,070 44,923
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 55,970 44,823
SHAREHOLDERS' FUNDS 56,070 44,923
Page 1
Page 2
For the year ending 30 September 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
Ms Georgina Jefferson
Director
22 January 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tinies (Yorks and North East) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10959314 . The registered office is 5 Aspin Park Way, Knaresborough, North Yorkshire, HG5 8HL.
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 aand trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of ten years.
2.4. 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 20% reducing balance method
Motor Vehicles 20% reducing balance method
2.5. Financial Instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to substance of contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for good or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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2.6. 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 year 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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at teh discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 114 (2022: 51)
114 51
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 102,500
Additions 45,000
As at 30 September 2023 147,500
Amortisation
As at 1 October 2022 51,250
Provided during the period 14,750
As at 30 September 2023 66,000
Net Book Value
As at 30 September 2023 81,500
As at 1 October 2022 51,250
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5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2022 462
As at 30 September 2023 462
Depreciation
As at 1 October 2022 311
Provided during the period 30
As at 30 September 2023 341
Net Book Value
As at 30 September 2023 121
As at 1 October 2022 151
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 143,298 160,133
Prepayments and accrued income 1,264 1,331
144,562 161,464
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,042 10,252
Bank loans and overdrafts 30,293 5,122
Corporation tax 16,703 25,154
Other taxes and social security 3,691 2,936
VAT 41,127 37,396
Other creditors 64,441 35,804
Accruals and deferred income 3,533 2,827
Director's loan account 95,380 101,433
257,210 220,924
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 5,122 35,294
5,122 35,294
Page 5
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6