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2021-06-01 2022-05-31
Registered number: 05449012
Tjarks and Tjarks Design Limited
Strategic Report, Directors' Report and
Financial Statements
For The Year Ended 31 May 2023
Brooks Carling Accountants Ltd
Reporting accountants
Highview House, 1st Floor Tattenham Crescent
Epsom
KT18 5QJ
Financial Statements
Contents
Page
Strategic Report 1
Directors' Report 2
Independent Auditor's Report 3—5
Profit and Loss Account 6
Statement of Comprehensive Income 7
Balance Sheet 8
Statement of Changes in Equity 9
Statement of Cash Flows 10
Notes to the Statement of Cash Flows 11
Notes to the Financial Statements 12—17
Page 1
Strategic Report
The directors present their strategic report for the year ended 31 May 2023 .
Principal Activity
The company has over 30 years’ experience in producing highly innovative designs for brands and own-label products. They are experts in brand creation, packaging design and in executing high volume packaging design artworks for retailers with precision and speed. They have leading industry experience in creating Brand Guidelines, Corporate Guidelines and Styleguides of varying complexity. Its success is founded on long-term relationships with its clients, suppliers and staff and is based on integrity, reliability, loyalty and trust. It has a strong work ethic and family values extend into everything it does. This continued through the year ended 31 May 2023.
Review of the Business
During this period the company recorded turnover of £4,699,346 (2022: £4,683,376), with a gross profit of 29% (2022: 29%). During the period changes were made by management in the entire work-flow process from initial enquiry to job completion, billing and fee recovery. An updated system was introduced that brings benefits not only to the company but also to the clients.
The company also continued to explore additional markets including Poland for cost saving purposes. Management and staff time has been invested in developing the US market further with signs of promising growth being realised.
Principal Risks and Uncertainties
The challenges for a UK company working internationally, in the EU and beyond continue to be that of foreign currency fluctuations and the spectre, changing regulatory environment and more specifically Brexit. The after effects of the pandemic have had an impact on business revenue as clients too have had to navigate these challenging times with design and artwork services not being their priority. The company recognises these challenges and makes, and continues to make, plans to mitigate the risks.
Overall the company continues to be optimistic about its future, continuing to recruit and plan for its future success and that of its clients.
On behalf of the board
H Tjarks
Director
N E Tjarks
Director
30 September 2023
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 May 2023 .
Directors
The directors who held office during the year were as follows:
H Tjarks
N E Tjarks
S Tjarks Appointed 23/08/2023
N D Tjarks Appointed 23/08/2023
N J Tjarks Appointed 23/08/2023
Statement of Directors' Responsibilities
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Independent Auditors
The auditors, Brooks Carling Accountants Ltd, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board
H Tjarks
Director
N E Tjarks
Director
9 February 2024
Page 2
Page 3
Independent Auditor's Report
Opinion
We have audited the financial statements of Tjarks and Tjarks Design Limited for the year ended 31 May 2023 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 May 2023 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.
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Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
  • the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations. We discussed among the audit engagement team regarding the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements;
  • we obtained an understanding of the legal and regulatory frameworks that the company operates in, and identified the laws and regulations applicable to the company through discussions with directors and other management, and from our cumulative audit and commercial knowledge and experience of the company;
  • we focused on specific laws and regulations which we considered may have a direct material effect on the determination of material amounts and disclosures in the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and employment law. We also considered and identified laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty, including Health and Safety legislation, the Bribery Act, and Anti-Money Laundering regulations;
  • we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal and regulatory correspondence; and
  • identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
  • we assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
  • making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
  • considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: 
...CONTINUED
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Auditor's Responsibilities for the Audit of the Financial Statements - continued
  • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 
  • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.
  • Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern.
  • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
David Earwicker FCA (Senior Statutory Auditor)
for and on behalf of Brooks Carling Accountants Ltd , Statutory Auditor
9 February 2024
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Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 4,699,346 4,642,931
Cost of sales (3,339,723 ) (3,321,943 )
GROSS PROFIT 1,359,623 1,320,988
Administrative expenses (578,236 ) (729,858 )
Other operating income 568,317 201,270
OPERATING PROFIT 4 1,349,704 792,400
Other interest receivable and similar income 9 1,066 1,009
Interest payable and similar charges 10 - (2,274 )
PROFIT BEFORE TAXATION 1,350,770 791,135
Tax on Profit 11 (270,983 ) (147,561 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 1,079,787 643,574
The notes on pages 11 to 17 form part of these financial statements.
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Statement of Comprehensive Income
2023 2022
£ £
PROFIT FOR THE FINANCIAL YEAR 1,079,787 643,574
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 1,079,787 643,574
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Balance Sheet
Registered number: 05449012
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 13 106,006 88,019
106,006 88,019
CURRENT ASSETS
Debtors 14 3,125,036 2,708,388
Investments 15 825 825
Cash at bank and in hand 4,573,213 3,651,458
7,699,074 6,360,671
Creditors: Amounts Falling Due Within One Year 16 (670,693 ) (365,391 )
NET CURRENT ASSETS (LIABILITIES) 7,028,381 5,995,280
TOTAL ASSETS LESS CURRENT LIABILITIES 7,134,387 6,083,299
PROVISIONS FOR LIABILITIES
Deferred Taxation 17 (16,117 ) (10,796 )
NET ASSETS 7,118,270 6,072,503
CAPITAL AND RESERVES
Called up share capital 19 100 100
Profit and Loss Account 7,118,170 6,072,403
SHAREHOLDERS' FUNDS 7,118,270 6,072,503
On behalf of the board
H Tjarks
Director
N E Tjarks
Director
6 February 2024
The notes on pages 11 to 17 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 June 2021 100 5,471,809 5,471,909
Profit for the year and total comprehensive income - 643,574 643,574
Dividends paid - (42,980) (42,980)
As at 31 May 2022 and 1 June 2022 100 6,072,403 6,072,503
Profit for the year and total comprehensive income - 1,079,787 1,079,787
Dividends paid - (34,020) (34,020)
As at 31 May 2023 100 7,118,170 7,118,270
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Statement of Cash Flows
2023 2022
Notes £ £
Cash flows from operating activities
Net cash generated from operations 1 979,973 515,763
Interest paid - (2,274 )
Tax (paid)/refunded (112,733 ) 155,703
Net cash generated from operating activities 867,240 669,192
Cash flows from investing activities
Purchase of tangible assets (55,609 ) (96,128 )
Proceeds from disposal of current asset investments - 265
Grants received - 4,648
Interest received 1,066 1,009
Net cash used in investing activities (54,543 ) (90,206 )
Cash flows from financing activities
Equity dividends paid (25,485 ) (31,240 )
Amount introduced by directors - 23,480
Amount withdrawn by directors (5,592) -
Net cash used in financing activities (31,077 ) (7,760 )
Increase in cash and cash equivalents 781,620 571,226
Cash and cash equivalents at beginning of year 2 3,638,262 3,095,797
Foreign exchange gains/(losses) on cash and cash equivalents 153,331 (28,761 )
Cash and cash equivalents at end of year 2 4,573,213 3,638,262
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Notes to the Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash generated from operations
2023 2022
£ £
Profit for the financial year 1,079,787 643,574
Adjustments for:
Tax on profit 270,983 147,561
Interest expense - 2,274
Interest income (1,066 ) (1,009 )
Depreciation of tangible assets 37,622 35,860
Grant income - (4,648)
Foreign exchange (gains)/losses (153,330) 28,761
Movements in working capital:
Increase in trade and other debtors (416,648 ) (483,105 )
Increase in trade and other creditors 162,625 146,495
Net cash generated from operations 979,973 515,763
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2023 2022
£ £
Cash at bank and in hand 4,573,213 3,651,458
Overdraft facilities repayable on demand - (13,196 )
Cash and cash equivalents as stated in the Statement of Cash Flows 4,573,213 3,638,262
3. Analysis of changes in net funds
As at 1 June 2022 Cash flows Fair value and foreign exchange movements As at 31 May 2023
£ £ £ £
Cash at bank and in hand 3,651,458 768,424 153,331 4,573,213
Overdraft facilities repayable on demand (13,196) 13,196 - -
Cash and cash equivalents 3,638,262 781,620 153,331 4,573,213
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Notes to the Financial Statements
1. General Information
Tjarks and Tjarks Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05449012 . The registered office is Purley Point, 1 High Street, Purley, Surrey, CR8 2AF.
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 "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. 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 20 years.
2.4. 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:
Fixtures & Fittings 25% on straight line basis
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. 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 rate differences are taken into account in arriving at the operating profit.
2.7. 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 years 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.
...CONTINUED
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2.7. Taxation - continued
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 assets reflect 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. Other Operating Income
2023 2022
£ £
Grant income - 4,648
Other operating income 568,317 196,622
568,317 201,270
4. Operating Profit
The operating profit is stated after charging:
2023 2022
£ £
Bad debts (26) 273
Research and Development Costs 60,329 84,690
Depreciation of tangible fixed assets 37,622 35,860
5. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:
2023 2022
£ £
Audit Services
Audit of the company's financial statements 5,500 5,500
Non-Audit Services
Taxation compliance service 250 250
Other non-audit services 3,000 3,000
3,250 3,250
6. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2023 2022
£ £
Wages and salaries 2,737,895 2,485,260
Social security costs 297,596 265,043
Other pension costs 53,346 247,928
3,088,837 2,998,231
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7. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Production staff 74 69
74 69
8. Directors' remuneration
2023 2022
£ £
Emoluments 18,200 17,867
Company contributions to money purchase pension schemes - 80,000
18,200 97,867
9. Interest Receivable and Similar Income
2023 2022
£ £
Bank interest receivable 1,066 1,009
1,066 1,009
10. Interest Payable and Similar Charges
2023 2022
£ £
Other finance charges - 2,274
- 2,274
11. Tax on Profit
The tax charge on the profit for the year was as follows:
Tax Rate 2023 2022
2023 2022 £ £
Current tax
UK Corporation Tax 20.0% 19.0% 265,662 112,733
Deferred Tax
Deferred taxation 5,321 34,828
Total tax charge for the period 270,983 147,561
The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
2023 2022
£ £
Profit before tax 1,350,770 791,135
Tax on profit at 20% (UK standard rate) 270,154 150,316
Goodwill/depreciation not allowed for tax 7,524 6,813
...CONTINUED
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Expenses not deductible for tax purposes - 1,621
Capital allowances (12,052 ) (23,217 )
Short term timing differences - (22,800 )
Difference in tax rates 36 -
Deferred tax from unrecognised tax loss or credit 5,321 34,828
Total tax charge for the period 270,983 147,561
12. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 300,000
As at 31 May 2023 300,000
Amortisation
As at 1 June 2022 300,000
As at 31 May 2023 300,000
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
13. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2022 380,575
Additions 55,609
As at 31 May 2023 436,184
Depreciation
As at 1 June 2022 292,556
Provided during the period 37,622
As at 31 May 2023 330,178
Net Book Value
As at 31 May 2023 106,006
As at 1 June 2022 88,019
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14. Debtors
2023 2022
£ £
Due within one year
Trade debtors 412,529 467,813
Amounts recoverable on contracts 651,037 570,346
Prepayments and accrued income 164,879 164,923
Other debtors - 400
Deposits 10,108 3,983
Loan to Tjarks & Tjarks Australia 14,368 37,445
VAT 12,948 11,390
Amounts owed by other participating interests 1,859,167 1,452,088
3,125,036 2,708,388
15. Current Asset Investments
2023 2022
£ £
Shares in subsidiaries 825 825
825 825
16. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 206,345 187,067
Bank loans and overdrafts - 13,196
Other creditors 40,308 23,480
Corporation tax 265,662 112,733
Taxation and social security 83,436 -
Accruals and deferred income 74,942 28,915
670,693 365,391
17. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 16,117 10,796
18. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 June 2022 10,796 10,796
Additions 5,321 5,321
Balance at 31 May 2023 16,117 16,117
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19. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100,000 Ordinary Shares of £ 0.001 each 100 100
20. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to profit or loss in respect of defined contribution schemes was £53,346 (2022: £247,928).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
21. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 29,020 32,980
Final dividend paid 5,000 10,000
34,020 42,980
22. Controlling Parties
The immediate parent undertaking and ultimate parent undertaking is Tjarks Holdings Limited (incorporated in England & Wales). Its registered office is NWS House Purley Point, 1 High Street, Purley, Surrey, United Kingdom, CR8 2AF .
Tjarks Holdings Limited became the parent and ultimate parent on 23 August 2023.
Tjarks Holdings Limited has the same directors as the company and is controlled by N and H Tjarks.
Copies of the group accounts may be obtained from the company's registered office.
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