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Registered number: 06677854
Tail Lift Maintenance Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
DEB Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06677854
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,701 46,029
48,701 46,029
CURRENT ASSETS
Stocks 16,900 17,500
Debtors 5 80,653 67,966
Cash at bank and in hand 45,653 57,544
143,206 143,010
Creditors: Amounts Falling Due Within One Year 6 (108,653 ) (106,003 )
NET CURRENT ASSETS (LIABILITIES) 34,553 37,007
TOTAL ASSETS LESS CURRENT LIABILITIES 83,254 83,036
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (10,597 ) (7,773 )
NET ASSETS 72,657 75,263
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 72,655 75,261
SHAREHOLDERS' FUNDS 72,657 75,263
Page 1
Page 2
For the year ending 31 August 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 Jonathan Morrow
Director
17/04/2024
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
Tail Lift Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06677854 . The registered office is 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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:
Structural Improvements Straight Line 15 years
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Equipment,Fixtures & Fittings 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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 charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
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Page 4
4. Tangible Assets
Land & Property
Structural Improvements Plant & Machinery Motor Vehicles Equipment,Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 September 2022 8,530 773 88,255 15,741 113,299
Additions - 713 19,000 - 19,713
Disposals - - (8,250 ) - (8,250 )
As at 31 August 2023 8,530 1,486 99,005 15,741 124,762
Depreciation
As at 1 September 2022 3,414 192 50,882 12,782 67,270
Provided during the period 569 324 13,655 740 15,288
Disposals - - (6,497 ) - (6,497 )
As at 31 August 2023 3,983 516 58,040 13,522 76,061
Net Book Value
As at 31 August 2023 4,547 970 40,965 2,219 48,701
As at 1 September 2022 5,116 581 37,373 2,959 46,029
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles - 8,639
- 8,639
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 80,362 67,652
Prepayments and accrued income 291 314
80,653 67,966
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 5,565
Trade creditors 8,857 10,148
Corporation tax 67,894 70,456
PAYE 2,533 1,699
VAT 27,566 16,886
Accruals and deferred income 721 751
Directors' loan accounts 1,082 498
108,653 106,003
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 5,565
- 5,565
- 5,565
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 10,597 7,773
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2022 7,773 7,773
Additions 2,824 2,824
Balance at 31 August 2023 10,597 10,597
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Jonathan Morrow 66,500 57,000
Mrs Zoe Morrow 66,500 57,000
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12. Related Party Transactions
The company is controlled by Mr J M Morrow and Mrs Z L Morrow, directors and shareholders of the company.
The balance on the directors' loan account at 31st August 2023 was £1,082 due from the company (2022 - £498).
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