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Registered Number: 03642163
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 October 2023

for

TOM ARUNDEL LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 47,154    47,154 
Tangible fixed assets 4 905,215    927,777 
952,369    974,931 
Current assets      
Stocks 814,372    529,647 
Debtors 242,994    161,711 
Cash at bank and in hand 25,027    28,511 
1,082,393    719,869 
Creditors: amount falling due within one year (1,457,438)   (1,051,970)
Net current assets (375,045)   (332,101)
 
Total assets less current liabilities 577,324    642,830 
Creditors: amount falling due after more than one year (201,052)   (262,338)
Provisions for liabilities (3,267)  
Net assets 373,005    380,492 
 

Capital and reserves
     
Called up share capital 5 100    100 
Reserves 6 285,147    285,147 
Profit and loss account 87,758    95,245 
Shareholders' funds 373,005    380,492 
 


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.

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 profit and loss account 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 board of directors on 25 July 2024 and were signed on its behalf by:


-------------------------------
Mark Asplin Whiteley
Director
1
General Information
Tom Arundel Ltd is a private company, limited by shares, registered in England and Wales, registration number 03642163, registration address JWS Hopper Hill Road, Scarborough Business Park, Scarborough, North Yorkshire, YO11 3YS.

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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 10% or 33% Reducing Balance
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.
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 24 (2022 : 24).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 November 2022  
Additions 47,154    47,154 
Disposals  
At 31 October 2023 47,154    47,154 
Amortisation
At 01 November 2022  
Charge for year  
On disposals  
At 31 October 2023  
Net book values
At 31 October 2023 47,154    47,154 
At 31 October 2022  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 November 2022 514,853    396,904    76,484    73,656    1,061,897 
Additions        
Disposals        
Revaluations 285,147          285,147 
At 31 October 2023 800,000    396,904    76,484    73,656    1,347,044 
Depreciation
At 01 November 2022   281,417    64,562    71,946    417,925 
Charge for year   18,219    3,974    1,711    23,904 
On disposals        
At 31 October 2023   299,636    68,536    73,657    441,829 
Net book values
Closing balance as at 31 October 2023 800,000    97,268    7,948    (1)   905,215 
Opening balance as at 01 November 2022 800,000    114,145    11,922    1,710    927,777 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

2