2023-02-012024-01-312024-01-31false05648483TLM LASER 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TLM LASER LIMITED

Registered Number
05648483
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

TLM LASER LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Mr Andrew Richard Toms
Mr John Mccafferty
Mrs Amanda Jane Toms
Mrs Jacqueline Margret Mccafferty

Company Secretary

Mr Andrew Richard Toms

Registered Address

2 Navigation Court Harris Business Park
Hanbury Road, Stoke Prior
Bromsgrove
B60 4FD

Registered Number

05648483 (England and Wales)
TLM LASER LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets92,975138,553
92,975138,553
Current assets
Stocks3200,996(206,606)
Debtors462,513759,691
Cash at bank and on hand244,124233,130
907,633786,215
Creditors amounts falling due within one year4(661,900)(645,866)
Net current assets (liabilities)245,733140,349
Total assets less current liabilities338,708278,902
Creditors amounts falling due after one year5(147,596)(106,249)
Net assets191,112172,653
Capital and reserves
Called up share capital1212
Profit and loss account191,100172,641
Shareholders' funds191,112172,653
The financial statements were approved and authorised for issue by the Board of Directors on 10 April 2024, and are signed on its behalf by:
Mr Andrew Richard Toms
Director
Registered Company No. 05648483
TLM LASER LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year1111
3.Stocks

2024

2023

££
Other stocks200,996(206,606)
Total200,996(206,606)
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables529,357509,292
Bank borrowings and overdrafts4644,469
Taxation and social security132,49785,336
Other creditors-6,769
Total661,900645,866
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts23,33333,333
Other creditors124,26372,916
Total147,596106,249