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REGISTERED NUMBER: 08778652 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

TOUGHMUTTS LTD

TOUGHMUTTS LTD (REGISTERED NUMBER: 08778652)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

TOUGHMUTTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Mrs M C Hawkins





REGISTERED OFFICE: 21 Jubilee Place
Staunton
Gloucestershire
GL19 3RS





REGISTERED NUMBER: 08778652 (England and Wales)





ACCOUNTANTS: BK Plus Limited
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL51 9TX

TOUGHMUTTS LTD (REGISTERED NUMBER: 08778652)

ABRIDGED STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,258 2,621

CURRENT ASSETS
Stocks 35,000 27,705
Cash at bank and in hand 2,590 2,045
37,590 29,750
CREDITORS
Amounts falling due within one year (52,938 ) (64,455 )
NET CURRENT LIABILITIES (15,348 ) (34,705 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(13,090

)

(32,084

)

CAPITAL AND RESERVES
Called up share capital 5 1 1
Retained earnings (13,091 ) (32,085 )
SHAREHOLDERS' FUNDS (13,090 ) (32,084 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TOUGHMUTTS LTD (REGISTERED NUMBER: 08778652)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
30 NOVEMBER 2023


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

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 November 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 August 2024 and were signed by:





Mrs M C Hawkins - Director


TOUGHMUTTS LTD (REGISTERED NUMBER: 08778652)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Toughmutts Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The director has considered the working capital needs of the company for a period of twelve months from the date of approval of these financial statements.

These financial statements have been prepared on the going concern basis, on the understanding that the director will continue to financially support the company during this uncertain period, by not withdrawing their funding to the detriment of other creditors and by providing further working capital as required by the company in order to deliver against its latest business plan.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised at the point of invoicing.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 4 ) .

TOUGHMUTTS LTD (REGISTERED NUMBER: 08778652)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 December 2022 3,521
Additions 417
At 30 November 2023 3,938
DEPRECIATION
At 1 December 2022 900
Charge for year 780
At 30 November 2023 1,680
NET BOOK VALUE
At 30 November 2023 2,258
At 30 November 2022 2,621

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
1 Ordinary £1 1 1

6. RELATED PARTY DISCLOSURES

Mrs M C Hawkins
Sole director and shareholder


In a previous period, Mrs Hawkins loaned the company £31,256 as working capital. During the year, the company repaid the related party £4,000. The amount due to the related party at year end was £27,256 (2022: £31,256). The amount is unsecured, interest free and repayable on demand.

30.11.23 30.11.22
£    £   
Amount due to related party at the balance sheet date 27,256 31,256

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
TOUGHMUTTS LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Toughmutts Ltd for the year ended 30 November 2023 which comprise the Statement of Income and Retained Earnings, Abridged Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Toughmutts Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Toughmutts Ltd and state those matters that we have agreed to state to the director of Toughmutts Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Toughmutts Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Toughmutts Ltd. You consider that Toughmutts Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Toughmutts Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BK Plus Limited
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL51 9TX


15 August 2024