2023-10-012024-09-302024-09-30false12854029TUNNEL VISION MCR 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TUNNEL VISION MCR LTD

Registered Number
12854029
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

TUNNEL VISION MCR LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Mr I Akhtar
Mr F Ali

Registered Address

144 Railway Road
Stretford
Manchester
M32 0QD

Registered Number

12854029 (England and Wales)
TUNNEL VISION MCR LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3157941
157941
Current assets
Stocks1,0503,598
Debtors9191
Cash at bank and on hand131174
1,2723,863
Creditors amounts falling due within one year(5,357)(3,802)
Net current assets (liabilities)(4,085)61
Total assets less current liabilities(3,928)1,002
Net assets(3,928)1,002
Capital and reserves
Called up share capital44
Profit and loss account(3,932)998
Shareholders' funds(3,928)1,002
The financial statements were approved and authorised for issue by the Board of Directors on 24 October 2024, and are signed on its behalf by:
Mr I Akhtar
Director
Registered Company No. 12854029
TUNNEL VISION MCR LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Turnover in respect of the sale of goods is recognised on despatch of the goods, which is the point at which the company transfers the significant risks and rewards of ownership of the goods to the customer. The company retains legal title of the goods until the customer pays, but this does not constitute a retention of the significant risks and rewards of ownership. The total turnover of the company for the year has been derived from its principal activity wholly undertaken within the United Kingdom.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs which are directly attributable in bringing the asset to its location and condition so that it is capable of operating in the manner intended by management. Residual values used in the calculation of depreciable amount are the expected amounts which would currently be obtained from disposal of assets, after deducting the estimated costs of disposal, if the assets were already of the age and in the condition expected at the end of their useful lives. Profits and losses on the disposal of fixed assets are included in the calculation of profit for the period. The directors assess the company's tangible assets for evidence of impairment at each reporting date. Where there are indicators of impairment, the directors calculate recoverable amount of the asset(s) and compare this with the carrying amount. If recoverable amount is lower than carrying amount, the asset is written down to recoverable amount by way of an impairment loss which is recognised in profit or loss for the period. Impairment losses are reversed when there is evidence that the reasons giving rise to the original impairment have ceased to apply. Impairment losses are reversed through profit and loss but only to the extent that the reversal does not increase the carrying amount of the asset to the amount which would have been stated, net of depreciation, had no impairment loss been recognised.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year23
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 233,020
At 30 September 243,020
Depreciation and impairment
At 01 October 232,079
Charge for year784
At 30 September 242,864
Net book value
At 30 September 24157
At 30 September 23941