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Registered Number: 12980589
England and Wales

 

 

 

TRADING CARD NATION LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 27,615    31,305 
27,615    31,305 
Current assets      
Debtors 12,040    4,312 
Cash at bank and in hand 3    137 
12,043    4,449 
Creditors: amount falling due within one year (1,526)   (428)
Net current assets 10,517    4,021 
 
Total assets less current liabilities 38,132    35,326 
Net assets 38,132    35,326 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 38,131    35,325 
Shareholders' funds 38,132    35,326 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 July 2024 and were signed by:


-------------------------------
Wesley Lewis Ashcroft-Batty
Director
1
General Information
Trading Card Nation Limited is a private company, limited by shares, registered in England and Wales, registration number 12980589, registration address C/O Burton Varley Ltd Suite 3, 2nd Floor Didsbury House, 748 - 754 Wilmslow Road, Manchester, M20 2DW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 10 years.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Intangible fixed assets

Cost Software Development   Total
  £   £
At 01 November 2022 36,898    36,898 
Additions  
Disposals  
At 31 October 2023 36,898    36,898 
Amortisation
At 01 November 2022 5,593    5,593 
Charge for year 3,690    3,690 
On disposals  
At 31 October 2023 9,283    9,283 
Net book values
At 31 October 2023 27,615    27,615 
At 31 October 2022 31,305    31,305 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

2