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2021-07-01 2022-06-30 06945319 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 06945319 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 06945319 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 06945319 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 06945319 dpl-frs:Item8 2021-07-01 2022-06-30 06945319 dpl-frs:Item8 2021-06-30 06945319 dpl-frs:Item8 2022-06-30 06945319 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 06945319 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 06945319 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 06945319 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 06945319 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 06945319 dpl-frs:Item9 2021-07-01 2022-06-30 06945319 dpl-frs:Item9 2021-06-30 06945319 dpl-frs:Item9 2022-06-30 06945319 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 06945319 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 06945319 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 06945319 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2022-06-30 06945319 dpl-frs:Item12 2021-07-01 2022-06-30 06945319 dpl-frs:Item12 2021-06-30 06945319 dpl-frs:Item12 2022-06-30 06945319 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 06945319 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 06945319 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 06945319 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 06945319 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 06945319 1 2021-07-01 2022-06-30 06945319 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 06945319
Independent Flooring Validation Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Passman Leonard Associates Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06945319
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,670 66,078
Tangible Assets 5 2,429 4,857
9,099 70,935
CURRENT ASSETS
Debtors 6 40,099 37,495
Investments 7 9 9
Cash at bank and in hand 13,729 51,992
53,837 89,496
Creditors: Amounts Falling Due Within One Year 8 (364,091 ) (309,186 )
NET CURRENT ASSETS (LIABILITIES) (310,254 ) (219,690 )
TOTAL ASSETS LESS CURRENT LIABILITIES (301,155 ) (148,755 )
Creditors: Amounts Falling Due After More Than One Year 9 (20,399 ) (30,166 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (316 )
NET LIABILITIES (321,554 ) (179,237 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (321,555 ) (179,238 )
SHAREHOLDERS' FUNDS (321,554) (179,237)
Page 1
Page 2
For the year ending 30 June 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 G Verhoef
Director
29 February 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
Independent Flooring Validation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06945319 . The registered office is Bentinck House, Bentinck Road, West Drayton, Middlesex, UB7 7RQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software costs, amortised to profit and loss account over its estimated economic life of 3 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% straight line
Computer Equipment 33% straight line
2.6. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Intangible Assets
Development Costs
£
Cost
As at 1 July 2022 185,157
As at 30 June 2023 185,157
Amortisation
As at 1 July 2022 119,079
Provided during the period 59,408
As at 30 June 2023 178,487
Net Book Value
As at 30 June 2023 6,670
As at 1 July 2022 66,078
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 10,900 7,250 18,150
As at 30 June 2023 10,900 7,250 18,150
Depreciation
As at 1 July 2022 10,900 2,393 13,293
Provided during the period - 2,428 2,428
As at 30 June 2023 10,900 4,821 15,721
Net Book Value
As at 30 June 2023 - 2,429 2,429
As at 1 July 2022 - 4,857 4,857
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 3,080 1,912
Corporation tax recoverable assets 8,240 8,240
VAT 1,196 -
Amounts owed by connected companies 27,583 27,343
40,099 37,495
Amounts owed by connected companies at the balance sheet date included £27,583 (2022- £27,343) by Typhoon 8 Ltd, a subsidiary of the company.
Page 4
Page 5
7. Current Asset Investments
2023 2022
£ £
Shares in subsidiaries 9 9
9 9
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 242 22,410
Bank loans and overdrafts 9,527 9,527
Other taxes and social security 1,454 1,746
VAT - 92
Other creditors 265,965 182,039
Accruals 2,800 3,600
Director's loan account 83,229 89,272
Amounts owed to connected companies 874 500
364,091 309,186
Amounts owed to connected companies at the balance sheet date included £874 (2022 - £500) to Tornado 6 Ltd, a company incorporated and registered in the United Kingdom of which Mr G Verhoef is a director.
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,399 30,166
20,399 30,166
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
11. Ultimate Controlling Party
The company's ultimate controlling party is Duratar Holdings Ltd by virtue of its ownership of 100% of the issued share capital in the company.
Page 5