Caseware UK (AP4) 2023.0.135 2023.0.135 true1falseNo description of principal activityfalse2023-01-011trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04614411 2023-01-01 2023-12-31 04614411 2022-01-01 2022-12-31 04614411 2023-12-31 04614411 2022-12-31 04614411 c:Director1 2023-01-01 2023-12-31 04614411 c:RegisteredOffice 2023-01-01 2023-12-31 04614411 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04614411 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 04614411 d:ShareCapital 2023-12-31 04614411 d:ShareCapital 2022-12-31 04614411 d:RetainedEarningsAccumulatedLosses 2023-12-31 04614411 d:RetainedEarningsAccumulatedLosses 2022-12-31 04614411 c:OrdinaryShareClass1 2023-01-01 2023-12-31 04614411 c:OrdinaryShareClass1 2023-12-31 04614411 c:OrdinaryShareClass1 2022-12-31 04614411 c:FRS102 2023-01-01 2023-12-31 04614411 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 04614411 c:AbridgedAccounts 2023-01-01 2023-12-31 04614411 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04614411 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 04614411










TALDAH COMPUTERS LIMITED

Unaudited
Financial statements
Information for filing with the registrar
For the year ended 31 December 2023

 
TALDAH COMPUTERS LIMITED
 

Company Information


Director
D Hammond 




Registered number
04614411



Registered office
11 Hollythorpe Crescent

Sheffield

South Yorkshire

S8 9NA





 
TALDAH COMPUTERS LIMITED
Registered number: 04614411

Balance sheet
As at 31 December 2023

2023
2022
Note
£
£

  

Current assets
  

Stocks
  
3,100
2,700

Debtors
  
425
460

Cash at bank and in hand
  
2,781
1,546

  
6,306
4,706

Creditors: amounts falling due within one year
  
(10,852)
(12,976)

Net current liabilities
  
 
 
(4,546)
 
 
(8,270)

Total assets less current liabilities
  
(4,546)
(8,270)

  

Net liabilities
  
(4,546)
(8,270)


Capital and reserves
  

Called up share capital 
 4 
2
2

Profit and loss account
  
(4,548)
(8,272)

  
(4,546)
(8,270)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 August 2024.






D Hammond
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
TALDAH COMPUTERS LIMITED
 

 
Notes to the financial statements
For the year ended 31 December 2023

1.


General information

Taldah Computers Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements.
The financial statements are presented in sterling which is the functional currency of the company.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

 
TALDAH COMPUTERS LIMITED
 

 
Notes to the financial statements
For the year ended 31 December 2023

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 -1).


4.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



2 (2022 -2) Ordinary shares of £1.00 each
2
2


Page 3

 
TALDAH COMPUTERS LIMITED
 

 
Notes to the financial statements
For the year ended 31 December 2023

5.


Related party transactions

The company operates a Directors current account with D Hammond the sole director. At the financial year end, the amount due to the Director was:


2023
2022
£
£

D Hammond
9,880
12,238
9,880
12,238


Page 4