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Registered number: 05502327
Tameside Arts Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05502327
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,333 48,588
35,333 48,588
CURRENT ASSETS
Debtors 5 48,772 97,496
Cash at bank and in hand 99,100 113,479
147,872 210,975
Creditors: Amounts Falling Due Within One Year 6 (21,167 ) (28,388 )
NET CURRENT ASSETS (LIABILITIES) 126,705 182,587
TOTAL ASSETS LESS CURRENT LIABILITIES 162,038 231,175
Creditors: Amounts Falling Due After More Than One Year 7 - (3,665 )
NET ASSETS 162,038 227,510
Income and Expenditure Account 162,038 227,510
MEMBERS' FUNDS 162,038 227,510
Page 1
Page 2
For the year ending 31 July 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 Income and Expenditure Account.
On behalf of the board
Ms Samantha Cooke
Director
7th March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tameside Arts Limited Registered number 05502327 is a limited by guarantee company incorporated in England & Wales. The Registered Office is The Create Centre, Where We Connect,, 8-10 Market Street, Denton, Manchester, M34 2XW.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises of grants, service provision and subscriptions from group activity sessions.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 10%
Computer Equipment 33.33%
2.5. Financial Instruments
Financial assets and financial liabilities are measured at transaction price initially, plus, in the 
case of a financial asset or financial liability not at fair value through profit or loss, transaction 
costs that are directly attributable to the acquisition or issue of the financial asset or financial liability. 
At the end of each reporting period, financial instruments are measured as follows, without any 
deduction for transaction costs the entity may incur on sale or other disposal: 
Debt instruments that meet the conditions in paragraph 11.8(b) of FRS 102 are measured at 
amortised cost using the effective interest method, except where the arrangement constitutes a 
financing transaction. In this case the debt instrument is measured at the present value of the 
future payments discounted at a market rate of interest for a similar debt 
Financial instruments held by the Company are classified as follows: 
- Financial assets such as cash and receivables are classified as loans and receivables and 
held at amortised cost using the effective interest method, 
- Financial liabilities such as trade creditors are held at amortised cost using the effective interest method.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 18 22
18 22
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4. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 65,789 32,608 98,397
As at 31 July 2023 65,789 32,608 98,397
Depreciation
As at 1 August 2022 24,370 25,439 49,809
Provided during the period 6,581 6,674 13,255
As at 31 July 2023 30,951 32,113 63,064
Net Book Value
As at 31 July 2023 34,838 495 35,333
As at 1 August 2022 41,419 7,169 48,588
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 44,269 48,098
Prepayments and accrued income 2,903 1,049
Other debtors 1,600 48,349
48,772 97,496
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 697 1,185
Bank loans and overdrafts 3,665 7,021
VAT 12,534 2,603
Other creditors 3,215 5,564
Accruals and deferred income 1,056 12,015
21,167 28,388
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 3,665
- 3,665
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8. Related Party Transactions
Michaela Williamson
Sister of Samantha Cooke
Salary of £27,175 (2022: £17,684)
Samantha Cooke
Director
Remuneration of £59,821 (2022: £60,460)
Tom Want
Nephew of Samantha Cooke
Remuneration of £nil (2022: £1,500)
9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
10. Controlling Party
The company's ultimate controlling party is the directors .
Page 5