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REGISTERED NUMBER: 07713582 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

TALKING SLIDES LTD

TALKING SLIDES LTD (REGISTERED NUMBER: 07713582)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TALKING SLIDES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr M Nicholls
Mrs T Nicholls
Mrs S A Shortland
Mr P Shortland



REGISTERED OFFICE: Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



REGISTERED NUMBER: 07713582 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: Lloyds Bank
62 Fore Street
Brixham
Devon
TQ5 8EG

TALKING SLIDES LTD (REGISTERED NUMBER: 07713582)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 162,229 188,406

CURRENT ASSETS
Debtors 5 317,437 158,333
Cash at bank 172,216 165,577
489,653 323,910
CREDITORS
Amounts falling due within one year 6 240,238 155,531
NET CURRENT ASSETS 249,415 168,379
TOTAL ASSETS LESS CURRENT LIABILITIES 411,644 356,785

CREDITORS
Amounts falling due after more than one
year

7

(27,318

)

(43,253

)

PROVISIONS FOR LIABILITIES (28,251 ) (26,218 )
NET ASSETS 356,075 287,314

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 355,975 287,214
SHAREHOLDERS' FUNDS 356,075 287,314

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TALKING SLIDES LTD (REGISTERED NUMBER: 07713582)

BALANCE SHEET - continued
30 SEPTEMBER 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2025 and were signed on its behalf by:




Mr M Nicholls - Director



Mrs T Nicholls - Director


TALKING SLIDES LTD (REGISTERED NUMBER: 07713582)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Talking Slides Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

TALKING SLIDES LTD (REGISTERED NUMBER: 07713582)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 80,000 4,618 93,524 171,534 349,676
Additions - 992 - 40,845 41,837
At 30 September 2024 80,000 5,610 93,524 212,379 391,513
DEPRECIATION
At 1 October 2023 28,800 1,562 30,095 100,813 161,270
Charge for year 10,240 810 15,857 41,107 68,014
At 30 September 2024 39,040 2,372 45,952 141,920 229,284
NET BOOK VALUE
At 30 September 2024 40,960 3,238 47,572 70,459 162,229
At 30 September 2023 51,200 3,056 63,429 70,721 188,406

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2023
and 30 September 2024 75,263
DEPRECIATION
At 1 October 2023 23,842
Charge for year 12,855
At 30 September 2024 36,697
NET BOOK VALUE
At 30 September 2024 38,566
At 30 September 2023 51,421

TALKING SLIDES LTD (REGISTERED NUMBER: 07713582)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 118,237 94,372
Directors' current accounts 199,200 63,961
317,437 158,333

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 10,382 11,504
Trade creditors 31,717 15,043
Tax 64,919 22,513
Social security and other taxes 4,218 5,448
VAT 74,065 44,896
Pension Control 1,472 1,403
Wages Control 14,949 -
Other creditors 22,141 28,993
Directors' current accounts - 13,214
Accrued expenses 6,375 2,517
240,238 155,531

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 2-5 years 21,482 27,035
Hire purchase contracts 5,836 16,218
27,318 43,253

8. OTHER FINANCIAL COMMITMENTS

At 30 September 2024, the company had total commitments under non-cancellable operating leases over the remaining life of the those leases of £31,318 (2023: £48,448).

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Mrs S A Shortland and Mr P Shortland
Balance outstanding at start of year (13,214 ) 6,260
Amounts advanced 83,302 30,826
Amounts repaid (58,549 ) (50,300 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,539 (13,214 )

TALKING SLIDES LTD (REGISTERED NUMBER: 07713582)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr M Nicholls
Balance outstanding at start of year 31,983 31,510
Amounts advanced 108,742 46,321
Amounts repaid (46,880 ) (45,848 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 93,845 31,983

Mrs T Nicholls
Balance outstanding at start of year 31,984 31,509
Amounts advanced 108,740 46,435
Amounts repaid (46,908 ) (45,960 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 93,816 31,984

Loans are unsecured, interest free and repayable on demand.

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £107,040 (2023 - £118,446) were paid to the directors .

During the year the company repaid ESW Solutions Limited, a company with the same Directors, an amount of £6,852. The amount due from the company relating to this loan at the period end, is £22,141 (2023: £28,993).

The loan is unsecured, interest free and repayable on demand.

During the year there was a management charge received from ESW Solutions Ltd of £Nil (2023: £31,500) a company that all directors are also directors of.