Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falsefalse22023-05-01No description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09005927 2023-05-01 2024-04-30 09005927 2022-05-01 2023-04-30 09005927 2024-04-30 09005927 2023-04-30 09005927 c:Director2 2023-05-01 2024-04-30 09005927 d:CurrentFinancialInstruments 2024-04-30 09005927 d:CurrentFinancialInstruments 2023-04-30 09005927 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09005927 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 09005927 d:ShareCapital 2024-04-30 09005927 d:ShareCapital 2023-04-30 09005927 d:RetainedEarningsAccumulatedLosses 2024-04-30 09005927 d:RetainedEarningsAccumulatedLosses 2023-04-30 09005927 c:FRS102 2023-05-01 2024-04-30 09005927 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09005927 c:FullAccounts 2023-05-01 2024-04-30 09005927 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09005927 6 2023-05-01 2024-04-30 09005927 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 09005927










TSM TOLL BAR LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
TSM TOLL BAR LIMITED
REGISTERED NUMBER: 09005927

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
343,284
315,141

Current assets
  

Cash at bank and in hand
  
319
37

Creditors: amounts falling due within one year
 5 
(150,560)
(150,193)

Net current liabilities
  
 
 
(150,241)
 
 
(150,156)

Total assets less current liabilities
  
193,043
164,985

  

Net assets
  
193,043
164,985


Capital and reserves
  

Called up share capital 
  
2
1

Profit and loss account
  
193,041
164,984

  
193,043
164,985


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 January 2025.




S Lee
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
TSM TOLL BAR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

TSM Toll Bar Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 09005927). It's registered office is Adelaide Works, 55 Mowbray Street, Sheffield, South Yorkshire, S3 8EZ. The principal activity of the Company throughout the year was that of a Holding Company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.


 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans
and other accounts receivable and payable, are initially measured at present value of the future cash
flows and subsequently at amortised cost using the effective interest method. Debt instruments that
are payable or receivable within one year, typically trade debtors and creditors, are measured, initially
and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid
or received. However, if the arrangements of a short-term instrument constitute a financing
transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an
out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially
at the present value of future cash flows discounted at a market rate of interest for a similar debt
instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the
case of a small company, or a public benefit entity concessionary loan.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when
there is an 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.

Page 2

 
TSM TOLL BAR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
2
2


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
315,141


Additions
28,143



At 30 April 2024
343,284





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
150,192
150,193

Accruals
368
-

150,560
150,193


Page 3