Acorah Software Products - Accounts Production 14.2.200 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 SC365014 Mr Thomas Whyte Mr Thomas Whyte true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC365014 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 SC365014 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 SC365014 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 SC365014 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 SC365014 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 SC365014 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 SC365014 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 SC365014 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 SC365014 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 SC365014 2022-09-30 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Registered number: SC365014
TW Groundworks (Fife) Ltd.
Financial Statements
For The Year Ended 30 September 2023
Gillespie's Fife
Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of TW Groundworks (Fife) Ltd. For The Year Ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TW Groundworks (Fife) Ltd. For The Year Ended 30 September 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of TW Groundworks (Fife) Ltd. , as a body, in accordance with the terms of our engagement letter dated 30 June 2016. Our work has been undertaken solely to prepare for your approval the accounts of TW Groundworks (Fife) Ltd. and state those matters that we have agreed to state to the director of TW Groundworks (Fife) Ltd. , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TW Groundworks (Fife) Ltd. and its director, as a body, for our work or for this report.
It is your duty to ensure that TW Groundworks (Fife) Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of TW Groundworks (Fife) Ltd. . You consider that TW Groundworks (Fife) Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of TW Groundworks (Fife) Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20th November 2023
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC365014
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,623 14,348
11,623 14,348
CURRENT ASSETS
Debtors 5 29,204 31,086
Cash at bank and in hand 67,059 40,048
96,263 71,134
Creditors: Amounts Falling Due Within One Year 6 (41,056 ) (23,849 )
NET CURRENT ASSETS (LIABILITIES) 55,207 47,285
TOTAL ASSETS LESS CURRENT LIABILITIES 66,830 61,633
Creditors: Amounts Falling Due After More Than One Year 7 (7,000 ) (11,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,208 ) (2,726 )
NET ASSETS 57,622 47,907
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account 57,618 47,903
SHAREHOLDERS' FUNDS 57,622 47,907
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For the year ending 30 September 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 Thomas Whyte
Director
20th November 2023
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
TW Groundworks (Fife) Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC365014 . The registered office is 35 Kingsdale Gardens, Kennoway, Fife, KY8 5LJ.
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.
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.
2.3. 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 15% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 20% reducing balance
2.4. Taxation
Corporation 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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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Manufacturing 3 5
4 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 7,609 36,802 2,495 46,906
As at 30 September 2023 7,609 36,802 2,495 46,906
Depreciation
As at 1 October 2022 4,699 26,176 1,683 32,558
Provided during the period 437 2,125 163 2,725
As at 30 September 2023 5,136 28,301 1,846 35,283
Net Book Value
As at 30 September 2023 2,473 8,501 649 11,623
As at 1 October 2022 2,910 10,626 812 14,348
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 11,493 5,234
Prepayments and accrued income 1,358 2,296
Other debtors 1,780 -
VAT 1,125 732
Other taxes and social security 13,448 21,601
Director's loan account - 1,223
29,204 31,086
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 364 115
Bank loans and overdrafts 4,000 4,000
Corporation tax 16,910 18,449
Pension 107 -
Accruals and deferred income 1,415 1,285
Director's loan account 18,260 -
41,056 23,849
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,000 11,000
7,000 11,000
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
9. Directors Advances, Credits and Guarantees
Included within Debtors/(Creditors) are the following loans to/(from) directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Thomas Whyte 1,223 46,685 (66,168 ) - (18,596 )
The above loan is unsecured, interest free and repayable on demand.
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 21,300 -
Final dividend paid 32,700 36,000
54,000 36,000
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Thomas Whyte and Mrs Kathryn Seath by virtue of their ownership of 100% of the issued share capital in the company.
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