Company Registration No. 13686139 (England and Wales)
TOVAH BIRD LTD
Unaudited accounts
for the year ended 31 October 2023
TOVAH BIRD LTD
Unaudited accounts
Contents
TOVAH BIRD LTD
Company Information
for the year ended 31 October 2023
Company Number
13686139 (England and Wales)
Registered Office
2 Maze Hill Terrace
St. Leonards-On-Sea
Sussex
TN38 0HJ
Accountants
Gain Accountancy Ltd
The Orchard
Mithian
St Agnes
Cornwall
TR5 0QF
TOVAH BIRD LTD
Statement of financial position
as at 31 October 2023
Cash at bank and in hand
24,461
6,362
Creditors: amounts falling due within one year
(21,216)
(14,544)
Net current assets/(liabilities)
9,303
(642)
Total assets less current liabilities
9,819
152
Provisions for liabilities
Called up share capital
1
1
Profit and loss account
9,720
-
Shareholders' funds
9,721
1
For the year ending 31 October 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 February 2024 and were signed on its behalf by
Tovah Bird
Director
Company Registration No. 13686139
TOVAH BIRD LTD
Notes to the Accounts
for the year ended 31 October 2023
TOVAH BIRD LTD is a private company, limited by shares, registered in England and Wales, registration number 13686139. The registered office is 2 Maze Hill Terrace, St. Leonards-On-Sea, Sussex, TN38 0HJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
20% Reducing Balance
Computer equipment
35% Reducing Balance
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantially enacte by the balance sheet date.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Current or deferred tax assets and liabilities are not discounted.
TOVAH BIRD LTD
Notes to the Accounts
for the year ended 31 October 2023
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
14,453
12,192
Loans from directors
960
852
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).