Acorah Software Products - Accounts Production 16.0.110 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 04797557 Mr Matthew Tomlinson Mr Robert Tomlinson Mr Matthew Tomlinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04797557 2023-06-30 04797557 2024-06-30 04797557 2023-07-01 2024-06-30 04797557 frs-core:CurrentFinancialInstruments 2024-06-30 04797557 frs-core:Non-currentFinancialInstruments 2024-06-30 04797557 frs-core:ComputerEquipment 2024-06-30 04797557 frs-core:ComputerEquipment 2023-07-01 2024-06-30 04797557 frs-core:ComputerEquipment 2023-06-30 04797557 frs-core:PlantMachinery 2024-06-30 04797557 frs-core:PlantMachinery 2023-07-01 2024-06-30 04797557 frs-core:PlantMachinery 2023-06-30 04797557 frs-core:ShareCapital 2024-06-30 04797557 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 04797557 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 04797557 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 04797557 frs-bus:SmallEntities 2023-07-01 2024-06-30 04797557 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 04797557 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 04797557 frs-bus:Director1 2023-07-01 2024-06-30 04797557 frs-bus:Director2 2023-07-01 2024-06-30 04797557 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 04797557 frs-core:CurrentFinancialInstruments 3 2024-06-30 04797557 frs-countries:EnglandWales 2023-07-01 2024-06-30 04797557 2022-06-30 04797557 2023-06-30 04797557 2022-07-01 2023-06-30 04797557 frs-core:CurrentFinancialInstruments 2023-06-30 04797557 frs-core:Non-currentFinancialInstruments 2023-06-30 04797557 frs-core:ShareCapital 2023-06-30 04797557 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 04797557 frs-core:CurrentFinancialInstruments 3 2023-06-30
Registered number: 04797557
Tomlinson Autos Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
TaxAssist Accountants
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04797557
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,856 5,141
3,856 5,141
CURRENT ASSETS
Stocks 5 4,500 3,000
Debtors 6 37,511 22,518
Cash at bank and in hand 3,291 15,602
45,302 41,120
Creditors: Amounts Falling Due Within One Year 7 (45,767 ) (55,665 )
NET CURRENT ASSETS (LIABILITIES) (465 ) (14,545 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,391 (9,404 )
Creditors: Amounts Falling Due After More Than One Year 8 (7,061 ) (9,618 )
NET LIABILITIES (3,670 ) (19,022 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement (3,770 ) (19,122 )
SHAREHOLDERS' FUNDS (3,670) (19,022)
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For the year ending 30 June 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.
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 Income Statement.
On behalf of the board
Mr Matthew Tomlinson
Director
31/12/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Tomlinson Autos Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04797557 . The registered office is Unit 3,4&5, Hooton Works Hooton Road, Hooton, Ellesmere Port, Cheshire, CH66 7NB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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.
2.4. 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 25% Reducing Balance
Computer Equipment 33% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income 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 years 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.
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: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 51,367 3,616 54,983
As at 30 June 2024 51,367 3,616 54,983
Depreciation
As at 1 July 2023 46,226 3,616 49,842
Provided during the period 1,285 - 1,285
As at 30 June 2024 47,511 3,616 51,127
Net Book Value
As at 30 June 2024 3,856 - 3,856
As at 1 July 2023 5,141 - 5,141
5. Stocks
2024 2023
£ £
Finished goods 4,500 3,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 35,282 20,336
Other taxes and social security 2,229 2,182
37,511 22,518
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 14,381 10,536
Corporation tax 3,903 4,833
VAT 12,198 8,529
Pension payable 30 30
Accruals and deferred income 1,336 1,138
Directors' loan accounts 13,919 30,599
45,767 55,665
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,061 9,618
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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