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2021-11-01 2022-10-31 07813529 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 07813529 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 07813529 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 07813529 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 07813529 dpl-frs:Item8 2021-11-01 2022-10-31 07813529 dpl-frs:Item8 2021-10-31 07813529 dpl-frs:Item8 2022-10-31 07813529 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 07813529 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 07813529 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 07813529 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 07813529 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 07813529 dpl-frs:Item9 2021-11-01 2022-10-31 07813529 dpl-frs:Item9 2021-10-31 07813529 dpl-frs:Item9 2022-10-31 07813529 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 07813529 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 07813529 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 07813529 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2022-10-31 07813529 dpl-frs:Item12 2021-11-01 2022-10-31 07813529 dpl-frs:Item12 2021-10-31 07813529 dpl-frs:Item12 2022-10-31 07813529 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 07813529 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 07813529 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 07813529 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 07813529 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 07813529 1 2021-11-01 2022-10-31 07813529 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 07813529
Techpoint Distribution Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
JK Shah Accountants
Chartered Certified Accountants
572-574 Romford Road
Manor Park
London
E12 5AF
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Techpoint Distribution Limited for the year ended 31 October 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Techpoint Distribution 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 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 Techpoint Distribution Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Techpoint Distribution Limited and state those matters that we have agreed to state to the director of Techpoint Distribution 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 Techpoint Distribution Limited and its director as a body for our work or for this report.
It is your duty to ensure that Techpoint Distribution 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 Techpoint Distribution Limited . You consider that Techpoint Distribution 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 Techpoint Distribution 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
05/03/2024
JK Shah Accountants
Chartered Certified Accountants
572-574 Romford Road
Manor Park
London
E12 5AF
Page 1
Page 2
Balance Sheet
Registered number: 07813529
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,736 -
Tangible Assets 5 386,108 369,803
406,844 369,803
CURRENT ASSETS
Stocks 6 675,160 689,560
Debtors 7 379,611 296,486
Cash at bank and in hand 373,040 394,207
1,427,811 1,380,253
Creditors: Amounts Falling Due Within One Year 8 (404,068 ) (474,443 )
NET CURRENT ASSETS (LIABILITIES) 1,023,743 905,810
TOTAL ASSETS LESS CURRENT LIABILITIES 1,430,587 1,275,613
Creditors: Amounts Falling Due After More Than One Year 9 (114,487 ) (155,739 )
NET ASSETS 1,316,100 1,119,874
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 1,316,099 1,119,873
SHAREHOLDERS' FUNDS 1,316,100 1,119,874
Page 2
Page 3
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 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 Ricky Shah
Director
05/03/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Techpoint Distribution Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07813529 . The registered office is Unit 9 7 West Road, Harlow, Essex, CM20 2DU.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Website cost. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Leasehold
Fixtures & Fittings 20% WDV
Computer Equipment 20% WDV
2.5. 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.
2.6. Taxation
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 years 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2022: 11)
18 11
Page 4
Page 5
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 November 2022 -
Additions 25,920
As at 31 October 2023 25,920
Amortisation
As at 1 November 2022 -
Provided during the period 5,184
As at 31 October 2023 5,184
Net Book Value
As at 31 October 2023 20,736
As at 1 November 2022 -
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 November 2022 351,442 36,900 388,342
Additions - 24,973 24,973
As at 31 October 2023 351,442 61,873 413,315
Depreciation
As at 1 November 2022 - 18,539 18,539
Provided during the period - 8,668 8,668
As at 31 October 2023 - 27,207 27,207
Net Book Value
As at 31 October 2023 351,442 34,666 386,108
As at 1 November 2022 351,442 18,361 369,803
6. Stocks
2023 2022
£ £
Finished goods 675,160 689,560
675,160 689,560
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Page 6
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 291,422 220,353
Other debtors 88,189 76,133
379,611 296,486
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 94,631 111,990
Bank loans and overdrafts - 60,073
Other creditors 114,356 107,746
Taxation and social security 195,081 194,634
404,068 474,443
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 114,487 155,739
114,487 155,739
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 6