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Company Registration No. NI625579 (Northern Ireland)
Tapsos Ltd Unaudited accounts for the year ended 31 March 2024
Tapsos Ltd Company Information for the year ended 31 March 2024
Directors
Leslie Hume Rebecca Amy Hume
Company Number
NI625579 (Northern Ireland)
Registered Office
The Mount Business Centre 2 Woodstock Link Belfast BT6 8DD Northern Ireland
Accountants
Collective Concepts Accounting Ltd
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Tapsos Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
867 
4,326 
Current assets
Debtors
1,524 
935 
Cash at bank and in hand
994 
8,907 
2,518 
9,842 
Creditors: amounts falling due within one year
(25,318)
(26,593)
Net current liabilities
(22,800)
(16,751)
Total assets less current liabilities
(21,933)
(12,425)
Creditors: amounts falling due after more than one year
(15,000)
(15,759)
Net liabilities
(36,933)
(28,184)
Capital and reserves
Called up share capital
195 
195 
Share premium
44,996 
44,996 
Profit and loss account
(82,124)
(73,375)
Shareholders' funds
(36,933)
(28,184)
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2024 and were signed on its behalf by
Rebecca Amy Hume Director Company Registration No. NI625579
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Tapsos Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Tapsos Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI625579. The registered office is The Mount Business Centre, 2 Woodstock Link, Belfast, BT6 8DD, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
33% Straight line
Computer equipment
20% Straight line
Going concern
The financial statement have been prepared on a going concern basis on the grounds that the Directors have confirmed they will continue to support the company.
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Tapsos Ltd Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
10,379 
2,069 
12,448 
At 31 March 2024
10,379 
2,069 
12,448 
Depreciation
At 1 April 2023
6,053 
2,069 
8,122 
Charge for the year
3,459 
- 
3,459 
At 31 March 2024
9,512 
2,069 
11,581 
Net book value
At 31 March 2024
867 
- 
867 
At 31 March 2023
4,326 
- 
4,326 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
64 
935 
Accrued income and prepayments
1,460 
- 
1,524 
935 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
134 
Amounts owed to group undertakings and other participating interests
3,788 
1,876 
Taxes and social security
(1,738)
- 
Other creditors
760 
3,038 
Loans from directors
21,188 
19,844 
Accruals
1,320 
1,701 
25,318 
26,593 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
15,000 
15,759 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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