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dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 06369938 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 06369938 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 06369938 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 06369938 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 06369938 dpl-frs:Item12 2021-04-01 2022-03-31 06369938 dpl-frs:Item12 2021-03-31 06369938 dpl-frs:Item12 2022-03-31 06369938 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 06369938 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 06369938 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 06369938 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 06369938 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 06369938 1 2021-04-01 2022-03-31 06369938 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 06369938
Truth Retail Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Ecommerce Accountants LLP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06369938
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 198 1,444
198 1,444
CURRENT ASSETS
Stocks 5 91,843 124,147
Debtors 6 6,134 5,227
Cash at bank and in hand 24,384 44,683
122,361 174,057
Creditors: Amounts Falling Due Within One Year 7 (204,953 ) (198,026 )
NET CURRENT ASSETS (LIABILITIES) (82,592 ) (23,969 )
TOTAL ASSETS LESS CURRENT LIABILITIES (82,394 ) (22,525 )
NET LIABILITIES (82,394 ) (22,525 )
CAPITAL AND RESERVES
Called up share capital 8 499,701 499,701
Profit and Loss Account (582,095 ) (522,226 )
SHAREHOLDERS' FUNDS (82,394) (22,525)
Page 1
Page 2
For the year ending 31 March 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 her 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
Ms Imelda Burke
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
Truth Retail Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06369938 . The registered office is Sw412, Screenworks, 22 Highbury Grove, London, N5 2EF.
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:
Leasehold 20% on Straight Line
Plant & Machinery 33.33% on Straight Line
Fixtures & Fittings 25% on Straight Line
2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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: 2 (2022: 5)
2 5
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Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 3,333 39,596 4,995 47,924
Additions - 296 - 296
As at 31 March 2023 3,333 39,892 4,995 48,220
Depreciation
As at 1 April 2022 1,889 39,596 4,995 46,480
Provided during the period 1,444 98 - 1,542
As at 31 March 2023 3,333 39,694 4,995 48,022
Net Book Value
As at 31 March 2023 - 198 - 198
As at 1 April 2022 1,444 - - 1,444
5. Stocks
2023 2022
£ £
Finished goods 91,843 124,147
91,843 124,147
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,334 -
Other debtors 4,800 5,227
6,134 5,227
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 45,943 55,949
Other taxes and social security 901 2,361
VAT 7,457 11,542
Net wages 2,490 -
Other creditors 55,029 34,300
Accruals and deferred income 120 3,350
Director's loan account 93,013 90,524
204,953 198,026
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Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 499,701 499,701
Page 5