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Company Registration No. 12827074 (England and Wales)
Tommy's Tubz Hot Tub Hire LTD Unaudited accounts for the year ended 31 July 2023
Tommy's Tubz Hot Tub Hire LTD Unaudited accounts Contents
Page
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Tommy's Tubz Hot Tub Hire LTD Company Information for the year ended 31 July 2023
Director
Nathan Lord
Company Number
12827074 (England and Wales)
Registered Office
154 Burnley Road Todmorden West yorkshire OL14 5LB
Accountants
Small Business Accountancy 18 Stoney Hill Rastrick Brighouse West Yorkshire HD6 3BP
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Tommy's Tubz Hot Tub Hire LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,264 
13,155 
Current assets
Inventories
2,330 
3,635 
Debtors
1,418 
617 
Cash at bank and in hand
370 
984 
4,118 
5,236 
Creditors: amounts falling due within one year
(18,883)
(14,639)
Net current liabilities
(14,765)
(9,403)
Total assets less current liabilities
(2,501)
3,752 
Creditors: amounts falling due after more than one year
(3,544)
(6,379)
Net liabilities
(6,045)
(2,627)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(6,046)
(2,628)
Shareholders' funds
(6,045)
(2,627)
For the year ending 31 July 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 October 2023 and were signed on its behalf by
Nathan Lord Director Company Registration No. 12827074
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Tommy's Tubz Hot Tub Hire LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Tommy's Tubz Hot Tub Hire LTD is a private company, limited by shares, registered in England and Wales, registration number 12827074. The registered office is 154 Burnley Road, Todmorden, West yorkshire, OL14 5LB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
20% reducing balance
Computer equipment
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period.
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Tommy's Tubz Hot Tub Hire LTD Notes to the Accounts for the year ended 31 July 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2022
5,661 
14,398 
1,003 
21,062 
Additions
2,574 
- 
- 
2,574 
At 31 July 2023
8,235 
14,398 
1,003 
23,636 
Depreciation
At 1 August 2022
2,421 
5,057 
429 
7,907 
Charge for the year
1,453 
1,868 
144 
3,465 
At 31 July 2023
3,874 
6,925 
573 
11,372 
Net book value
At 31 July 2023
4,361 
7,473 
430 
12,264 
At 31 July 2022
3,240 
9,341 
574 
13,155 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
7,473 
9,341 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
1,418 
617 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
2,836 
2,836 
Loans from directors
15,237 
10,822 
Accruals
810 
981 
18,883 
14,639 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
3,544 
6,379 
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Tommy's Tubz Hot Tub Hire LTD Notes to the Accounts for the year ended 31 July 2023
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
(1,152)
(617)
Tax losses carried forward
(266)
- 
(1,418)
(617)
2023 
2022 
£ 
£ 
Provision at start of year
(617)
192 
Credited to the profit and loss account
(801)
(809)
Provision at end of year
(1,418)
(617)
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Transactions with related parties
The company is in receipt of a loan for the amount of £15,237.00 from a member of key management personnel. The loan is payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year.
11
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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