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Registered Number: 09069261
England and Wales

 

 

 


Filleted Accounts

for the year ended 31 July 2023

for

T & S SALES LIMITED

 
 
Notes
 
2023
£
  2022
£
Current assets      
Stocks 3 2,500   
Debtors: amounts falling due within one year 4   467 
Cash at bank and in hand 1,103    2,704 
3,603    3,171 
Creditors: amount falling due within one year 5 (53,534)   (51,285)
Net current assets (49,931)   (48,114)
 
Total assets less current liabilities (49,931)   (48,114)
Creditors: amount falling due after more than one year 6 (4,211)   (4,605)
Net assets (54,142)   (52,719)
 

Capital and reserves
     
Called up share capital 7 4    4 
Profit and loss account (54,146)   (52,723)
Shareholders' funds (54,142)   (52,719)
 


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

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 30 July 2024 and were signed on its behalf by:


-------------------------------
Simon Davies
Director
1
General Information
T & S Sales Limited is a private company, limited by shares, registered in England and Wales, registration number 09069261, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees




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

Stocks

2023
£
  2022
£
Stocks 2,500   
2,500   

4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors   467 
  467 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts 2,120    4,120 
Directors' Current Accounts 51,354    47,165 
VAT 60   
53,534    51,285 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 4,211    4,605 
4,211    4,605 

7.

Share Capital

Authorised
4 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
4 Ordinary shares of £1.00 each  
 

2