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Company Registration No. 13686139 (England and Wales)
TOVAH BIRD LTD Unaudited accounts for the year ended 31 October 2023
TOVAH BIRD LTD Unaudited accounts Contents
Page
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TOVAH BIRD LTD Company Information for the year ended 31 October 2023
Director
Tovah Bird
Company Number
13686139 (England and Wales)
Registered Office
2 Maze Hill Terrace St. Leonards-On-Sea Sussex TN38 0HJ
Accountants
Gain Accountancy Ltd The Orchard Mithian St Agnes Cornwall TR5 0QF
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TOVAH BIRD LTD Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
516 
794 
Current assets
Debtors
6,058 
7,540 
Cash at bank and in hand
24,461 
6,362 
30,519 
13,902 
Creditors: amounts falling due within one year
(21,216)
(14,544)
Net current assets/(liabilities)
9,303 
(642)
Total assets less current liabilities
9,819 
152 
Provisions for liabilities
Deferred tax
(98)
(151)
Net assets
9,721 
1 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
9,720 
- 
Shareholders' funds
9,721 
1 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 February 2024 and were signed on its behalf by
Tovah Bird Director Company Registration No. 13686139
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TOVAH BIRD LTD Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
TOVAH BIRD LTD is a private company, limited by shares, registered in England and Wales, registration number 13686139. The registered office is 2 Maze Hill Terrace, St. Leonards-On-Sea, Sussex, TN38 0HJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
20% Reducing Balance
Computer equipment
35% Reducing Balance
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantially enacte by the balance sheet date. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Current or deferred tax assets and liabilities are not discounted.
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TOVAH BIRD LTD Notes to the Accounts for the year ended 31 October 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 November 2022
1,221 
At 31 October 2023
1,221 
Depreciation
At 1 November 2022
427 
Charge for the year
278 
At 31 October 2023
705 
Net book value
At 31 October 2023
516 
At 31 October 2022
794 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,058 
7,540 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,508 
- 
Taxes and social security
14,453 
12,192 
Loans from directors
960 
852 
Accruals
1,295 
1,500 
21,216 
14,544 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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