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Registered number: 08732775
TM TRADING (WILTSHIRE) LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2023
Chippendale and Clark
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08732775
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 4,000
- 4,000
CURRENT ASSETS
Debtors 5 16,785 10,831
16,785 10,831
Creditors: Amounts Falling Due Within One Year 6 (15,568 ) (7,629 )
NET CURRENT ASSETS (LIABILITIES) 1,217 3,202
TOTAL ASSETS LESS CURRENT LIABILITIES 1,217 7,202
Creditors: Amounts Falling Due After More Than One Year 7 (1,111 ) (7,089 )
NET ASSETS 106 113
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 6 13
SHAREHOLDERS' FUNDS 106 113
Page 1
Page 2
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 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 Tracy Marshman
Director
22/12/2023
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
TM TRADING (WILTSHIRE) LIMITED Registered number 08732775 is a limited by shares company incorporated in England & Wales. The Registered Office is 7/8 Avon Reach, Monkton Hill, Chippenham, Wiltshire, SN15 1EE.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 10 years.
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 40,000
As at 31 October 2023 40,000
Amortisation
As at 1 November 2022 36,000
Provided during the period 4,000
As at 31 October 2023 40,000
Net Book Value
As at 31 October 2023 -
As at 1 November 2022 4,000
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Director's loan account 10,240 8,174
10,240 8,174
Due after more than one year
Other debtors 6,545 2,657
6,545 2,657
16,785 10,831
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 70
Bank loans and overdrafts 8,951 6,930
Corporation tax 6,618 629
15,568 7,629
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 1,111 7,089
1,111 7,089
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Ms Tracy Marshman 8,174 23,316 21,250 - 10,240
The above loan is unsecured, interest is charged at 2.25% and it is repayable on demand.
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