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Registered number: 06231305
Total Property Maintenance (Staffs) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06231305
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 470 645
Tangible Assets 5 166,174 188,004
166,644 188,649
CURRENT ASSETS
Debtors 6 100,016 12,628
Cash at bank and in hand 22,413 114,849
122,429 127,477
Creditors: Amounts Falling Due Within One Year 7 (99,351 ) (49,737 )
NET CURRENT ASSETS (LIABILITIES) 23,078 77,740
TOTAL ASSETS LESS CURRENT LIABILITIES 189,722 266,389
Creditors: Amounts Falling Due After More Than One Year 8 (39,878 ) (62,022 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (28,780 ) (34,300 )
NET ASSETS 121,064 170,067
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 121,062 170,065
SHAREHOLDERS' FUNDS 121,064 170,067
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M A Sherwin
Director
15/12/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Total Property Maintenance (Staffs) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06231305 . The registered office is 2 Greenways Drive, Cheadle, Stoke-on-Trent, Staffordshire, ST10 1JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are vehicle registration numbers. They are amortised to profit and loss account over their estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 20% on reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.7. Taxation
Tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2023 20,000 3,445 23,445
As at 30 April 2024 20,000 3,445 23,445
Amortisation
As at 1 May 2023 20,000 2,800 22,800
Provided during the period - 175 175
As at 30 April 2024 20,000 2,975 22,975
Net Book Value
As at 30 April 2024 - 470 470
As at 1 May 2023 - 645 645
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 206,792 50,033 6,315 7,763 270,903
Additions 4,000 - - - 4,000
Disposals - (12,500 ) - - (12,500 )
As at 30 April 2024 210,792 37,533 6,315 7,763 262,403
Depreciation
As at 1 May 2023 52,858 22,223 3,728 4,090 82,899
Provided during the period 9,016 3,062 517 735 13,330
As at 30 April 2024 61,874 25,285 4,245 4,825 96,229
Net Book Value
As at 30 April 2024 148,918 12,248 2,070 2,938 166,174
As at 1 May 2023 153,934 27,810 2,587 3,673 188,004
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 84,353 1,200
Prepayments and accrued income - 1,516
Other debtors 10,148 4,912
Loans 5,000 5,000
VAT 515 -
100,016 12,628
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,195 12,195
Trade creditors 62,171 2,024
Bank loans and overdrafts 10,000 10,000
VAT - 15,802
Other creditors 12,959 1,916
PAYE and NIC creditor 141 1,025
Accruals and deferred income 1,550 1,500
Director's loan account 335 5,275
99,351 49,737
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 27,439 39,634
Bank loans 12,439 22,388
39,878 62,022
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,195 12,195
Later than one year and not later than five years 27,439 39,634
39,634 51,829
39,634 51,829
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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