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Registered number: 09794799
TAEC Ltd
Financial Statements
For The Year Ended 31 December 2022
Abacus Smarter Accountants
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09794799
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,657 7,256
6,657 7,256
CURRENT ASSETS
Debtors 5 144 437
Cash at bank and in hand 14,027 8,013
14,171 8,450
Creditors: Amounts Falling Due Within One Year 6 (47,281 ) (42,818 )
NET CURRENT ASSETS (LIABILITIES) (33,110 ) (34,368 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,453 ) (27,112 )
NET LIABILITIES (26,453 ) (27,112 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (26,454 ) (27,113 )
SHAREHOLDERS' FUNDS (26,453) (27,112)
Page 1
Page 2
For the year ending 31 December 2022 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 David Elsy
Director
01/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TAEC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09794799 . The registered office is The Byre, Studley Roger, Ripon, North Yorkshire, HG4 3AY.
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 20% reducing balance
Motor Vehicles 15% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2022 8,188 5,000 13,188
Additions 948 - 948
As at 31 December 2022 9,136 5,000 14,136
Depreciation
As at 1 January 2022 2,817 3,115 5,932
Provided during the period 1,264 283 1,547
As at 31 December 2022 4,081 3,398 7,479
Net Book Value
As at 31 December 2022 5,055 1,602 6,657
As at 1 January 2022 5,371 1,885 7,256
Page 3
Page 4
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 144 437
144 437
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 125 125
VAT 3,771 2,488
Other creditors 199 21
Accruals and deferred income 610 683
Director's loan account 42,576 39,501
47,281 42,818
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
Page 4