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2022-03-31 10321987 1 2022-03-31 10321987 1 2021-04-01 2022-03-31 10321987 frs-core:LeasedAssets 2021-04-01 2022-03-31 10321987 frs-core:OwnedAssets 2021-04-01 2022-03-31 10321987 frs-core:CurrencyRisk 2021-04-01 2022-03-31 10321987 frs-core:MarketRisk 2021-04-01 2022-03-31 10321987 frs-core:InterestRateRisk 2021-04-01 2022-03-31 10321987 frs-core:DeferredTaxation 2021-04-01 2022-03-31 10321987 frs-core:DeferredTaxation 2021-03-31 10321987 frs-core:DeferredTaxation 2022-03-31 10321987 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 10321987 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 10321987 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 10321987 frs-core:ProvisionsDeferredTax 2022-03-31 10321987 frs-core:OtherDeferredTax 2022-03-31 10321987 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 10321987 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 10321987 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 10321987
Instinctive Flooring Limited
Financial Statements
For The Year Ended 31 March 2023
Findlay Todd Accountants
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10321987
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 110,720 110,720
Tangible Assets 5 13,054 15,776
123,774 126,496
CURRENT ASSETS
Stocks 6 1,855 3,321
Debtors 7 139,699 35,739
Cash at bank and in hand 106,503 139,525
248,057 178,585
Creditors: Amounts Falling Due Within One Year 8 (93,808 ) (93,937 )
NET CURRENT ASSETS (LIABILITIES) 154,249 84,648
TOTAL ASSETS LESS CURRENT LIABILITIES 278,023 211,144
Creditors: Amounts Falling Due After More Than One Year 9 (22,614 ) (32,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,014 ) (1,818 )
NET ASSETS 253,395 176,826
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 253,394 176,825
SHAREHOLDERS' FUNDS 253,395 176,826
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 Jack Peters
Director
22/02/2024
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
Instinctive Flooring Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10321987 . The registered office is 154 Park View, Whitley Bay, NE26 3QW.
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:
Plant & Machinery 20% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 3)
5 3
4. Intangible Assets
Other
£
Cost
As at 1 April 2022 110,720
As at 31 March 2023 110,720
Net Book Value
As at 31 March 2023 110,720
As at 1 April 2022 110,720
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 19,207 16,370 17,806 53,383
Additions - - 6,270 6,270
As at 31 March 2023 19,207 16,370 24,076 59,653
Depreciation
As at 1 April 2022 15,607 10,220 11,780 37,607
Provided during the period 3,600 2,050 3,342 8,992
As at 31 March 2023 19,207 12,270 15,122 46,599
Net Book Value
As at 31 March 2023 - 4,100 8,954 13,054
As at 1 April 2022 3,600 6,150 6,026 15,776
6. Stocks
2023 2022
£ £
Stock 1,855 3,321
1,855 3,321
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 17,172 25,746
Paye 563 -
Director's loan account - 9,993
17,735 35,739
Due after more than one year
Loan - Inter company 121,964 -
121,964 -
139,699 35,739
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 49,696 39,322
Bank loans and overdrafts 10,000 10,000
Corporation tax 25,347 28,282
VAT 2,351 5,533
Net wages - 125
Pensions payable 211 -
Loans - 9,379
Accruals and deferred income 3,568 1,296
Director's loan account 2,635 -
93,808 93,937
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 22,614 32,500
22,614 32,500
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Jack Peters 9,994 9,994 - - -
The above loan is unsecured, interest free and repayable on demand.
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