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Registered number: 06553812
T & C Property Search Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Sense of Numbers Ltd
Leigh House
Varley Street
Pudsey, Leeds
LS28 6AN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06553812
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,750 5,000
Tangible Assets 5 4,092 5,115
7,842 10,115
CURRENT ASSETS
Debtors 6 66,578 90,899
Cash at bank and in hand 35,258 35,759
101,836 126,658
Creditors: Amounts Falling Due Within One Year 7 (41,779 ) (53,039 )
NET CURRENT ASSETS (LIABILITIES) 60,057 73,619
TOTAL ASSETS LESS CURRENT LIABILITIES 67,899 83,734
Creditors: Amounts Falling Due After More Than One Year 8 (5,730 ) (8,916 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (245 ) (302 )
NET ASSETS 61,924 74,516
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 61,824 74,416
SHAREHOLDERS' FUNDS 61,924 74,516
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 Profit and Loss Account.
On behalf of the board
Mrs Claire Ide
Director
18th 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
T & C Property Search Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06553812 . The registered office is Ground Floor, Britannia Buildings, Briggate, Elland, West Yorkshire, HX5 9DP.
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 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised
evenly over its estimated useful life of six years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of nil years.
2.5. 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 20% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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, including directors, during the year was: 6 (2022: 7)
6 7
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 August 2022 450,000 12,500 462,500
As at 31 July 2023 450,000 12,500 462,500
Amortisation
As at 1 August 2022 450,000 7,500 457,500
Provided during the period - 1,250 1,250
As at 31 July 2023 450,000 8,750 458,750
Net Book Value
As at 31 July 2023 - 3,750 3,750
As at 1 August 2022 - 5,000 5,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2022 5,745 7,795 4,533 18,073
As at 31 July 2023 5,745 7,795 4,533 18,073
Depreciation
As at 1 August 2022 4,612 4,603 3,743 12,958
Provided during the period 226 639 158 1,023
As at 31 July 2023 4,838 5,242 3,901 13,981
Net Book Value
As at 31 July 2023 907 2,553 632 4,092
As at 1 August 2022 1,133 3,192 790 5,115
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 32,042 56,363
Prepayments and accrued income 5,151 5,151
Directors' loan accounts 29,385 29,385
66,578 90,899
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 11,009 12,767
Bank loans and overdrafts 3,298 3,298
Corporation tax 14,145 20,877
Other taxes and social security 374 1,994
VAT 10,077 11,135
Other creditors 165 257
Other creditors (1) 2,711 2,711
41,779 53,039
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 5,730 8,916
5,730 8,916
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 67,460 81,735
67,460 81,735
Dividends paid to Directors
Helen Jugroop £20,730 & Claire Ide £31,730
Dividends paid to Shareholders
Aaron Jugroop £13,000 & Alan Ide £2,000
Page 5