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Registered number: 13150816
Tile Accessory Hub Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
MMS Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13150816
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 46,596 16,572
46,596 16,572
CURRENT ASSETS
Stocks 4 5,000 2,500
Debtors 5 168 195
Cash at bank and in hand 30,511 12,663
35,679 15,358
Creditors: Amounts Falling Due Within One Year 6 (31,629 ) (14,326 )
NET CURRENT ASSETS (LIABILITIES) 4,050 1,032
TOTAL ASSETS LESS CURRENT LIABILITIES 50,646 17,604
Creditors: Amounts Falling Due After More Than One Year 7 (12,139 ) (16,679 )
NET ASSETS 38,507 925
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 38,506 924
SHAREHOLDERS' FUNDS 38,507 925
Page 1
Page 2
For the year ending 31 January 2024 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 Paul Windsor
Director
23/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
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.
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.
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:
Motor Vehicles 25% Reducing Balance
1.4. 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2023: 1)
1 1
3. Tangible Assets
Motor Vehicles
£
Cost
As at 1 February 2023 21,499
Additions 41,000
As at 31 January 2024 62,499
Depreciation
As at 1 February 2023 4,927
Provided during the period 10,976
As at 31 January 2024 15,903
Net Book Value
As at 31 January 2024 46,596
As at 1 February 2023 16,572
Page 3
Page 4
4. Stocks
2024 2023
£ £
Stock - materials and work in progress 5,000 2,500
5,000 2,500
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 168 195
168 195
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 5,940
Other loans 28,190 -
VAT 2,215 705
Accruals and deferred income 600 350
Director's loan account 624 7,331
31,629 14,326
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 16,679
Other loans 12,139 -
12,139 16,679
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. General Information
Tile Accessory Hub Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13150816 . The registered office is 325a Goring Road, Goring-By-Sea, Worthing, BN12 4NX.
Page 4