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Registered Number: 08198261
England and Wales

 

 

 

TWS SCOTTER LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 104,209    62,273 
104,209    62,273 
Current assets      
Stocks 12,247    10,604 
Debtors 341,721    181,621 
Cash at bank and in hand 197,551    640,344 
551,519    832,569 
Creditors: amount falling due within one year (291,957)   (528,138)
Net current assets 259,562    304,431 
 
Total assets less current liabilities 363,771    366,704 
Creditors: amount falling due after more than one year (51,366)   (94,966)
Provisions for liabilities (19,796)   (11,828)
Net assets 292,609    259,910 
 

Capital and reserves
     
Called up share capital 120    120 
Profit and loss account 292,489    259,790 
Shareholders' funds 292,609    259,910 
 


For the year ended 30 November 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 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 director on 08 August 2024 and were signed by:


-------------------------------
T D Lince
Director
1
General Information
TWS Scotter Limited is a private company, limited by shares, registered in England and Wales, registration number 08198261, registration address 17 Old Courts Road, Brigg, DN20 8JD.

The presentation currency is £ sterling and rounded to the nearest £. These financial statements cover the individual entity TWS Scotter Limited.
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)
Going concern basis
Specifically in connection with the current economic climate, the directors have considered the impact of COVID-19 on the business and they are satisfied that the company has sufficient financial headroom to continue trading for at least the next twelve months. For this reason the financial statements have been prepared on a going concern basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
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.
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:
Kitchen equipment 20% Straight Line
Fixtures and Fittings 20% Straight Line
Electrical & IT equipment 20% Straight Line
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 43 (2022 : 31).
3.

Tangible fixed assets

Cost or valuation Kitchen equipment   Fixtures and Fittings   Electrical & IT equipment   Total
  £   £   £   £
At 01 December 2022 74,042    242,944    78,597    395,583 
Additions 600    65,876    5,898    72,374 
Disposals      
At 30 November 2023 74,642    308,820    84,495    467,957 
Depreciation
At 01 December 2022 58,813    201,350    73,147    333,310 
Charge for year 7,764    19,942    2,732    30,438 
On disposals      
At 30 November 2023 66,577    221,292    75,879    363,748 
Net book values
Closing balance as at 30 November 2023 8,065    87,528    8,616    104,209 
Opening balance as at 01 December 2022 15,229    41,594    5,450    62,273 


4.

Pension costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss in the period to which they relate.
2