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Registered number: 03053739
Tyrrell-Lewis Associates Limited
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03053739
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,246 11,244
10,246 11,244
CURRENT ASSETS
Debtors 5 2,652 5,757
Cash at bank and in hand 56,122 77,941
58,774 83,698
Creditors: Amounts Falling Due Within One Year 6 (5,052 ) (10,184 )
NET CURRENT ASSETS (LIABILITIES) 53,722 73,514
TOTAL ASSETS LESS CURRENT LIABILITIES 63,968 84,758
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,947 ) (2,136 )
NET ASSETS 62,021 82,622
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 62,019 82,620
SHAREHOLDERS' FUNDS 62,021 82,622
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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 Simon Tyrrell-Lewis
Director
12/02/2024
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
Tyrrell-Lewis Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03053739 . The registered office is Adams & Moore House, Instone Road, Dartford, Kent, DA1 2AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. 
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 33% on cost
Fixtures & Fittings 25% on reducing balance
2.4. 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.
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. Average Number of Employees
Average number of employees during the year was as follows: NIL (2022: NIL)
- -
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 25,363 125 25,488
Additions 6,776 678 7,454
As at 31 December 2023 32,139 803 32,942
Depreciation
As at 1 January 2023 14,131 113 14,244
Provided during the period 8,280 172 8,452
As at 31 December 2023 22,411 285 22,696
Net Book Value
As at 31 December 2023 9,728 518 10,246
As at 1 January 2023 11,232 12 11,244
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,652 5,757
2,652 5,757
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 1,858 1,646
Taxation and social security 3,194 8,538
5,052 10,184
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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