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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 08761010
TLF Worldwide Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
ChadSan Limited
Castle House
Castle Street
Guildford
GU1 3UW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08761010
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 48,330 109,652
Tangible Assets 5 3,204 82
51,534 109,734
CURRENT ASSETS
Debtors 6 415,579 649,226
415,579 649,226
Creditors: Amounts Falling Due Within One Year 7 (489,298 ) (655,851 )
NET CURRENT ASSETS (LIABILITIES) (73,719 ) (6,625 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,185 ) 103,109
Creditors: Amounts Falling Due After More Than One Year 8 (27,903 ) (71,488 )
NET (LIABILITIES)/ASSETS (50,088 ) 31,621
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (50,188 ) 31,521
SHAREHOLDERS' FUNDS (50,088) 31,621
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Luke Carr
Director
13th March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TLF Worldwide Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08761010 . The registered office is Castle House, Castle Street, Guildford, GU1 3UW.
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.
Rendering of services
Turnover from the rendering of services is recognised by 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 cost. Turnover is only recognised to the extent of the recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangibles include cryptoassets and are held at market value, with revaluations being posted to the profit and loss.
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:
Plant & Machinery 50% and 20% on cost
Computer Equipment 33.33% on cost
2.5. 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.
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 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.
Current 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
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Other
£
Cost or Valuation
As at 1 April 2022 109,652
Additions 11,760
Revaluations (72,699 )
Disposals (383 )
As at 31 March 2023 48,330
Net Book Value
As at 31 March 2023 48,330
As at 1 April 2022 109,652
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 2,734 7,470 10,204
Additions - 8,615 8,615
Disposals (2,734 ) (12,169 ) (14,903 )
As at 31 March 2023 - 3,916 3,916
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2022 2,734 7,388 10,122
Provided during the period - 712 712
Disposals (2,734 ) (7,388 ) (10,122 )
As at 31 March 2023 - 712 712
Net Book Value
As at 31 March 2023 - 3,204 3,204
As at 1 April 2022 - 82 82
6. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 39,228 35,927
Other debtors 376,351 613,299
415,579 649,226
7. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 310,703 446,891
Bank loans and overdrafts 33,157 25,355
Other loans 33,633 23,265
Other creditors 2,349 2,378
Taxation and social security 109,456 157,962
489,298 655,851
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Bank loans 22,435 32,387
Other loans 5,468 39,101
27,903 71,488
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Page 6
9. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 100 100
10. 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 Tim Spears 58,534 34,468 685 - 92,317
Mr Luke Carr 136,395 37,066 6,939 - 166,522
The above loans are unsecured, interest free and repayable on demand.
11. Going Concern
As at the balance sheet date the company has net liabilities. These financial statements have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to support the company for the foreseeable future. 
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