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Registered number: 11406563
Flaptraps Art Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Flaptraps Art Limited for the year ended 31 May 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Flaptraps Art Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, 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://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Flaptraps Art Limited , as a body, in accordance with the terms of our engagement letter dated 07 June 2019. Our work has been undertaken solely to prepare for your approval the accounts of Flaptraps Art Limited and state those matters that we have agreed to state to the director of Flaptraps Art Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flaptraps Art Limited and its director as a body for our work or for this report.
It is your duty to ensure that Flaptraps Art Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Flaptraps Art Limited . You consider that Flaptraps Art Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Flaptraps Art Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
15 December 2023
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Page 1
Page 2
Balance Sheet
Registered number: 11406563
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,231 5,045
2,231 5,045
CURRENT ASSETS
Cash at bank and in hand 56,563 15,933
56,563 15,933
Creditors: Amounts Falling Due Within One Year 4 (19,670 ) (8,714 )
NET CURRENT ASSETS (LIABILITIES) 36,893 7,219
TOTAL ASSETS LESS CURRENT LIABILITIES 39,124 12,264
NET ASSETS 39,124 12,264
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account 39,123 12,263
SHAREHOLDERS' FUNDS 39,124 12,264
Page 2
Page 3
For the year ending 31 May 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 Richard Anderson
Director
15 December 2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.

1.3. 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:
Computer Equipment 33% Straight Line Method
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.5. 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.

2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 4
Page 5
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2022 11,896
As at 31 May 2023 11,896
Depreciation
As at 1 June 2022 6,851
Provided during the period 2,814
As at 31 May 2023 9,665
Net Book Value
As at 31 May 2023 2,231
As at 1 June 2022 5,045
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 6,098 -
Other taxes and social security 14 14
Accruals and deferred income 900 900
Director's loan account 12,658 7,800
19,670 8,714
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5