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Registered number: 07775720
Customers On Tap Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
TI Accountancy
74 Duke Street
Barrow In Furness
Cumbria
LA14 1RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07775720
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 336 448
Tangible Assets 5 1,019 1,763
1,355 2,211
CURRENT ASSETS
Debtors 6 1,087 907
Cash at bank and in hand 12,720 20,301
13,807 21,208
Creditors: Amounts Falling Due Within One Year 7 (8,020 ) (8,817 )
NET CURRENT ASSETS (LIABILITIES) 5,787 12,391
TOTAL ASSETS LESS CURRENT LIABILITIES 7,142 14,602
Creditors: Amounts Falling Due After More Than One Year 8 (7,042 ) (10,024 )
NET ASSETS 100 4,578
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account - 4,478
SHAREHOLDERS' FUNDS 100 4,578
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Page 2
For the year ending 31 October 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 Daniel Harrison
Director
10/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Customers On Tap Ltd Registered number 07775720 is a limited by shares company incorporated in England & Wales. The Registered Office is 74 Duke Street, Barrow In Furness, Cumbria, LA14 1RX.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website purchase It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. 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:
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 November 2022 9,190 560 9,750
As at 31 October 2023 9,190 560 9,750
Amortisation
As at 1 November 2022 9,190 112 9,302
Provided during the period - 112 112
As at 31 October 2023 9,190 224 9,414
Net Book Value
As at 31 October 2023 - 336 336
As at 1 November 2022 - 448 448
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2022 824 4,213 5,037
As at 31 October 2023 824 4,213 5,037
Depreciation
As at 1 November 2022 421 2,853 3,274
Provided during the period 165 579 744
As at 31 October 2023 586 3,432 4,018
Net Book Value
As at 31 October 2023 238 781 1,019
As at 1 November 2022 403 1,360 1,763
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,087 907
1,087 907
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 1
Corporation tax 5,876 5,889
VAT 1,770 2,539
Director's loan account 374 388
8,020 8,817
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,042 10,024
7,042 10,024
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Daniel Harrison by virtue of his ownership of 100% of the issued share capital in the company.
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