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REGISTERED NUMBER: 04501286 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

TARMASTER DESIGN LIMITED
TRADING AS
MATTHEW JONES ARCHITECTS

TARMASTER DESIGN LIMITED (REGISTERED NUMBER: 04501286)
TRADING AS MATTHEW JONES ARCHITECTS






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4

Chartered certified accountants' report 8

TARMASTER DESIGN LIMITED
TRADING AS MATTHEW JONES ARCHITECTS

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: M J Jones
M Jenkinson-Jones





SECRETARY: M Jenkinson-Jones





REGISTERED OFFICE: 2 Llys Onnen
Ffordd y Llyn
Parc Menai
Bangor
Gwynedd
LL57 4DF





REGISTERED NUMBER: 04501286 (England and Wales)





ACCOUNTANTS: Fraser Wood Limited
Chartered Certified Accountants
2 Llys Onnen
Ffordd Y Llyn
Parc Menai
Bangor
Gwynedd
LL57 4DF

TARMASTER DESIGN LIMITED (REGISTERED NUMBER: 04501286)
TRADING AS MATTHEW JONES ARCHITECTS

BALANCE SHEET
31 AUGUST 2023

31.8.23 31.8.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 9,000 15,000
Tangible assets 5 7,808 9,186
16,808 24,186

CURRENT ASSETS
Debtors 6 36,165 42,152
Cash at bank and in hand 95,216 112,462
131,381 154,614
CREDITORS
Amounts falling due within one year 7 (33,799 ) (39,739 )
NET CURRENT ASSETS 97,582 114,875
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,390

139,061

CREDITORS
Amounts falling due after more than one
year

8

(19,444

)

(22,103

)

PROVISIONS FOR LIABILITIES (1,484 ) (1,745 )
NET ASSETS 93,462 115,213

TARMASTER DESIGN LIMITED (REGISTERED NUMBER: 04501286)
TRADING AS MATTHEW JONES ARCHITECTS

BALANCE SHEET - continued
31 AUGUST 2023

31.8.23 31.8.22
Notes £    £   
CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 93,412 115,163
SHAREHOLDERS' FUNDS 93,462 115,213

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 February 2024 and were signed on its behalf by:




M J Jones - Director



M Jenkinson-Jones - Director


TARMASTER DESIGN LIMITED (REGISTERED NUMBER: 04501286)
TRADING AS MATTHEW JONES ARCHITECTS

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. STATUTORY INFORMATION

Tarmaster Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts receivable for architectural and planning services net of V.A.T.

Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Taxation
Taxation for the year 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 or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

TARMASTER DESIGN LIMITED (REGISTERED NUMBER: 04501286)
TRADING AS MATTHEW JONES ARCHITECTS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Revenue recognition
Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Fee income that is contingent on events outside the control of the firm is recognised when the contingent event occurs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 60,000
AMORTISATION
At 1 September 2022 45,000
Charge for year 6,000
At 31 August 2023 51,000
NET BOOK VALUE
At 31 August 2023 9,000
At 31 August 2022 15,000

TARMASTER DESIGN LIMITED (REGISTERED NUMBER: 04501286)
TRADING AS MATTHEW JONES ARCHITECTS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 62,029
DEPRECIATION
At 1 September 2022 52,843
Charge for year 1,378
At 31 August 2023 54,221
NET BOOK VALUE
At 31 August 2023 7,808
At 31 August 2022 9,186

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 23,474 22,355
Accrued income 10,932 18,327
Other debtors 1,759 1,470
36,165 42,152

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 3,333 4,000
Trade creditors 354 1,616
Taxation and social security 20,341 31,248
Other creditors 9,771 2,875
33,799 39,739

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans 19,444 22,103

TARMASTER DESIGN LIMITED (REGISTERED NUMBER: 04501286)
TRADING AS MATTHEW JONES ARCHITECTS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

9. TRANSACTIONS WITH DIRECTOR

The company paid rent of £16,900 ( 31.8.22 - £17,426 ) to the director M. Jones for the use of office premises.

The directors loans £6,778 ( 31.8.22 - £174 ) are included in creditors falling due within one year.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Jones and M Jenkinson - Jones, equal shareholders.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
TARMASTER DESIGN LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 we have prepared for your approval the accounts of Tarmaster Design Limited for the year ended 31 August 2023 from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.






Fraser Wood Limited
Chartered Certified Accountants
2 Llys Onnen
Ffordd Y Llyn
Parc Menai
Bangor
Gwynedd
LL57 4DF


8 February 2024