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Registered number: 08113174
Toolman (Yardley) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Engage Accountancy Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08113174
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,787 17,180
12,787 17,180
CURRENT ASSETS
Stocks 172,554 196,739
Debtors 5 3,916 -
Cash at bank and in hand 175,451 166,876
351,921 363,615
Creditors: Amounts Falling Due Within One Year 6 (100,906 ) (106,518 )
NET CURRENT ASSETS (LIABILITIES) 251,015 257,097
TOTAL ASSETS LESS CURRENT LIABILITIES 263,802 274,277
PROVISIONS FOR LIABILITIES
Deferred Taxation (197 ) (224 )
NET ASSETS 263,605 274,053
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 263,505 273,953
SHAREHOLDERS' FUNDS 263,605 274,053
Page 1
Page 2
For the year ending 30 June 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.
The financial statements were approved by the board of directors on 6 March 2024 and were signed on its behalf by:
Mr Simon Wise
Director
06/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and republic of Ireland” including the provisions of section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of business in 2012, is being amortised evenly over its estimated useful life of five years.

Goodwill is now fully amortisd.
1.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold 10% on cost
Plant & Machinery 20% on cost
Fixtures & Fittings 25% on reducing balance
1.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
1.6. Taxation
Taxation for the year 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 or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

1.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
1.8. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 9)
9 9
Page 3
Page 4
3. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 300,000
As at 30 June 2023 300,000
Amortisation
As at 1 July 2022 300,000
As at 30 June 2023 300,000
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2022 40,000 1,063 3,833 44,896
As at 30 June 2023 40,000 1,063 3,833 44,896
Depreciation
As at 1 July 2022 24,000 425 3,291 27,716
Provided during the period 4,000 212 181 4,393
As at 30 June 2023 28,000 637 3,472 32,109
Net Book Value
As at 30 June 2023 12,000 426 361 12,787
As at 1 July 2022 16,000 638 542 17,180
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 3,916 -
3,916 -
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 79,227 78,553
Corporation tax 14,624 20,039
Other taxes and social security 1,647 1,690
VAT - 1,025
Other creditors 464 472
Accruals and deferred income 3,180 2,200
Directors' loan accounts 1,764 2,539
100,906 106,518
7. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 66,000 90,000
66,000 90,000
An interim dividend was paid in the year of £66,000.
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