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Registered Number: 06370859
England and Wales

 

 

 

TOVAAH LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Director Skye Lyselle
Registered Number 06370859
Registered Office Twisleton Hall
Ingleton
Carnforth
Lancashire
LA6 3JH
Accountants Kazbor Services Limited
102 Fairhope Avenue
Bare
Morecambe
LA4 6LA
Bankers Handelsbanken
3 Thomas More Square
London
E1W 1WY

1
As described in the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2024 and you consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.



....................................................

Kazbor Services Limited

102 Fairhope Avenue
Bare
Morecambe
LA4 6LA
16 December 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 58,618    52,378 
58,618    52,378 
Current assets      
Stocks 4   1,206 
Debtors 5 445    693 
Cash at bank and in hand 11,774    44,343 
12,219    46,242 
Creditors: amount falling due within one year 6 (6,438)   (9,221)
Net current assets 5,781    37,021 
 
Total assets less current liabilities 64,399    89,399 
Provisions for liabilities 7 (757)   (2,668)
Net assets 63,642    86,731 
 

Capital and reserves
     
Called up share capital 8 5,000    5,000 
Profit and loss account 58,642    81,731 
Shareholders' funds 63,642    86,731 
 


For the year ended 31 March 2024 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 16 December 2024 and were signed by:


-------------------------------
Skye Lyselle
Director
3
General Information
Tovaah Ltd is a private company, limited by shares, registered in England and Wales, registration number 06370859, registration address Twisleton Hall, Ingleton, Carnforth, Lancashire, LA6 3JH.

The presentation currency is £ sterling.
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
The director has the opinion that COVID-19 no longer impacts on the company's ability to trade. The company was operating within an industry that was hit hard by the pandemic but, the COVID restrictions that were in place have now been relaxed.  The director also has the opinion that the company has adequate funds to manage its business risks for the foreseeable future. Therefore, the company continues to adopt the going concern basis of accounting when preparing the financial statements.
Turnover
Turnover comprises of the value of goods and services sold by the company during the course of its ordinary business, which is net of Value Added Tax and trade discounts. Turnover is recognised in the financial statements on a point of sale basis. The company no longer makes credit sales.
Taxation
The current tax payable is based on the taxable profit or loss for the period. The taxable profit or loss may differ from that reported in the financial statements because adjustments are made for items that are treated differently for taxation compared to their treatment for accounting purposes. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and their treatment for accounting purposes. The deferred tax balance has not been 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:
Leasehold Property 10 years Straight Line
Plant & Machinery 10 years Straight Line
Motor Vehicles 4 years Straight Line
Fixtures & Fittings 10 years Straight Line
Computers 3 years Straight Line
Stocks
Stocks have been valued at the lower of cost and expected selling price less costs to sell. Costs to sell include the relevant proportion of overheads according to the stage of completion. 
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.
Financial instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments included within these financial statements which includes current assets and liabilities are valued at the transaction price applicable at the time of the transaction.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Leasehold Property   Plant & Machinery   Motor Vehicles   Fixtures & Fittings   Computers   Total
  £   £   £   £   £   £
At 01 April 2023 48,428    35,587      3,393    13,741    101,149 
Additions   100    19,100      79    19,279 
Disposals          
At 31 March 2024 48,428    35,687    19,100    3,393    13,820    120,428 
Depreciation
At 01 April 2023 20,234    13,942      2,391    12,204    48,771 
Charge for year 4,842    3,219    3,820    216    942    13,039 
On disposals          
At 31 March 2024 25,076    17,161    3,820    2,607    13,146    61,810 
Net book values
Closing balance as at 31 March 2024 23,352    18,526    15,280    786    674    58,618 
Opening balance as at 01 April 2023 28,194    21,645      1,002    1,537    52,378 


4.

Stocks

2024
£
  2023
£
Stocks   1,206 
  1,206 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
VAT 445    693 
445    693 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Other Creditors 6,438    9,221 
6,438    9,221 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax b/f 2,668    4,899 
Deferred Tax Charged to Profit & Loss (1,911)   (2,231)
757    2,668 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
5,000 Ordinary shares of £1.00 each 5,000    5,000 
5,000    5,000 

4