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Registered number: 08655771
Thefittingroom Ltd.
Unaudited Financial Statements
For The Year Ended 31 August 2023
Resolve - Tax and Accounts Limited
Suite 6, Bulldog House
London Road
Twyford
Berkshire
RG10 9EU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08655771
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,329 3,181
1,329 3,181
CURRENT ASSETS
Stocks 5 955 1,280
Debtors 6 93,110 81,213
Cash at bank and in hand 185,185 185,450
279,250 267,943
Creditors: Amounts Falling Due Within One Year 7 (203,370 ) (174,224 )
NET CURRENT ASSETS (LIABILITIES) 75,880 93,719
TOTAL ASSETS LESS CURRENT LIABILITIES 77,209 96,900
Creditors: Amounts Falling Due After More Than One Year 8 (117,500 ) (128,148 )
NET LIABILITIES (40,291 ) (31,248 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Share premium account 109,973 109,973
Profit and Loss Account (150,364 ) (141,321 )
SHAREHOLDERS' FUNDS (40,291) (31,248)
Page 1
Page 2
For the year ending 31 August 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 Stephen Jordan
Director
10/04/2024
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
Thefittingroom Ltd. Registered number 08655771 is a limited by shares company incorporated in England & Wales. The Registered Office is Flat 4, Royal Standard Appartments, 42, Harper Road, London, SE1 6AD.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Going Concern Disclosure
The company has a negative equity position, but continued to trade during the accounting period, meeting all its financial obligations. The directors continue to support the company, and have indicated they will continue for the foreseeable future.
A more pressing issue is the situation with the COVID-19 pandemic and the requirement to temporarily close the restaurant. This would normally cause significant uncertainty as to the company's future. However the directors believe that the support that the government have put in place will enable the business to resume once the trading restrictions have been lifted, and that the going concern basis remains appropriate.
2.3. 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.
2.4. 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:
Plant & Machinery 33% Straight line
Fixtures & Fittings 33% Straight line
Computer Equipment 33% Straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration - 2
Sales, marketing and distribution 11 9
11 11
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 60,792 86,458 9,987 157,237
Additions - - 422 422
As at 31 August 2023 60,792 86,458 10,409 157,659
Depreciation
As at 1 September 2022 58,649 86,314 9,093 154,056
Provided during the period 1,539 62 673 2,274
As at 31 August 2023 60,188 86,376 9,766 156,330
Net Book Value
As at 31 August 2023 604 82 643 1,329
As at 1 September 2022 2,143 144 894 3,181
5. Stocks
2023 2022
£ £
Finished goods 955 1,280
955 1,280
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 408 408
Amounts recoverable on contracts 42,000 42,000
Prepayments and accrued income 50,348 38,684
Directors' loan accounts 354 121
93,110 81,213
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 54,903 25,386
Bank loans and overdrafts 10,000 9,352
Other taxes and social security 8,793 9,142
VAT 22,793 22,504
Other creditors 2,618 2,538
Accruals and deferred income 104,171 105,076
Directors' loan accounts 92 226
203,370 174,224
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 17,500 28,148
Other creditors 100,000 100,000
117,500 128,148
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Messrs D and S Jordan by virtue of their ownership of the majority of the issued share capital in the company.
Page 5