2023-10-012024-09-302024-09-30false10396833TFA ACCOUNTANTS LIMITED2025-05-1469201falseiso4217:GBPxbrli:pure103968332023-10-01103968332024-09-30103968332023-10-012024-09-30103968332022-10-01103968332023-09-30103968332022-10-012023-09-3010396833bus:SmallEntities2023-10-012024-09-3010396833bus:AuditExempt-NoAccountantsReport2023-10-012024-09-3010396833bus:AbridgedAccounts2023-10-012024-09-3010396833bus:PrivateLimitedCompanyLtd2023-10-012024-09-3010396833core:WithinOneYear2024-09-3010396833core:AfterOneYear2024-09-3010396833core:WithinOneYear2023-09-3010396833core:AfterOneYear2023-09-3010396833core:ShareCapital2024-09-3010396833core:SharePremium2024-09-3010396833core:RevaluationReserve2024-09-3010396833core:OtherReservesSubtotal2024-09-3010396833core:RetainedEarningsAccumulatedLosses2024-09-3010396833core:ShareCapital2023-09-3010396833core:SharePremium2023-09-3010396833core:RevaluationReserve2023-09-3010396833core:OtherReservesSubtotal2023-09-3010396833core:RetainedEarningsAccumulatedLosses2023-09-3010396833core:LandBuildings2024-09-3010396833core:PlantMachinery2024-09-3010396833core:Vehicles2024-09-3010396833core:FurnitureFittings2024-09-3010396833core:OfficeEquipment2024-09-3010396833core:NetGoodwill2024-09-3010396833core:IntangibleAssetsOtherThanGoodwill2024-09-3010396833core:ListedExchangeTraded2024-09-3010396833core:UnlistedNon-exchangeTraded2024-09-3010396833core:LandBuildings2023-09-3010396833core:PlantMachinery2023-09-3010396833core:Vehicles2023-09-3010396833core:FurnitureFittings2023-09-3010396833core:OfficeEquipment2023-09-3010396833core:NetGoodwill2023-09-3010396833core:IntangibleAssetsOtherThanGoodwill2023-09-3010396833core:ListedExchangeTraded2023-09-3010396833core:UnlistedNon-exchangeTraded2023-09-3010396833core:LandBuildings2023-10-012024-09-3010396833core:PlantMachinery2023-10-012024-09-3010396833core:Vehicles2023-10-012024-09-3010396833core:FurnitureFittings2023-10-012024-09-3010396833core:OfficeEquipment2023-10-012024-09-3010396833core:NetGoodwill2023-10-012024-09-3010396833core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3010396833core:ListedExchangeTraded2023-10-012024-09-3010396833core:UnlistedNon-exchangeTraded2023-10-012024-09-3010396833core:MoreThanFiveYears2023-10-012024-09-3010396833core:Non-currentFinancialInstruments2024-09-3010396833core:Non-currentFinancialInstruments2023-09-3010396833dpl:CostSales2023-10-012024-09-3010396833dpl:DistributionCosts2023-10-012024-09-3010396833core:LandBuildings2023-10-012024-09-3010396833core:PlantMachinery2023-10-012024-09-3010396833core:Vehicles2023-10-012024-09-3010396833core:FurnitureFittings2023-10-012024-09-3010396833core:OfficeEquipment2023-10-012024-09-3010396833dpl:AdministrativeExpenses2023-10-012024-09-3010396833core:NetGoodwill2023-10-012024-09-3010396833core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3010396833dpl:GroupUndertakings2023-10-012024-09-3010396833dpl:ParticipatingInterests2023-10-012024-09-3010396833dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-012024-09-3010396833core:ListedExchangeTraded2023-10-012024-09-3010396833dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-012024-09-3010396833core:UnlistedNon-exchangeTraded2023-10-012024-09-3010396833dpl:CostSales2022-10-012023-09-3010396833dpl:DistributionCosts2022-10-012023-09-3010396833core:LandBuildings2022-10-012023-09-3010396833core:PlantMachinery2022-10-012023-09-3010396833core:Vehicles2022-10-012023-09-3010396833core:FurnitureFittings2022-10-012023-09-3010396833core:OfficeEquipment2022-10-012023-09-3010396833dpl:AdministrativeExpenses2022-10-012023-09-3010396833core:NetGoodwill2022-10-012023-09-3010396833core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3010396833dpl:GroupUndertakings2022-10-012023-09-3010396833dpl:ParticipatingInterests2022-10-012023-09-3010396833dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3010396833core:ListedExchangeTraded2022-10-012023-09-3010396833dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3010396833core:UnlistedNon-exchangeTraded2022-10-012023-09-3010396833core:NetGoodwill2024-09-3010396833core:IntangibleAssetsOtherThanGoodwill2024-09-3010396833core:LandBuildings2024-09-3010396833core:PlantMachinery2024-09-3010396833core:Vehicles2024-09-3010396833core:FurnitureFittings2024-09-3010396833core:OfficeEquipment2024-09-3010396833core:AfterOneYear2024-09-3010396833core:WithinOneYear2024-09-3010396833core:ListedExchangeTraded2024-09-3010396833core:UnlistedNon-exchangeTraded2024-09-3010396833core:ShareCapital2024-09-3010396833core:SharePremium2024-09-3010396833core:RevaluationReserve2024-09-3010396833core:OtherReservesSubtotal2024-09-3010396833core:RetainedEarningsAccumulatedLosses2024-09-3010396833core:NetGoodwill2023-09-3010396833core:IntangibleAssetsOtherThanGoodwill2023-09-3010396833core:LandBuildings2023-09-3010396833core:PlantMachinery2023-09-3010396833core:Vehicles2023-09-3010396833core:FurnitureFittings2023-09-3010396833core:OfficeEquipment2023-09-3010396833core:AfterOneYear2023-09-3010396833core:WithinOneYear2023-09-3010396833core:ListedExchangeTraded2023-09-3010396833core:UnlistedNon-exchangeTraded2023-09-3010396833core:ShareCapital2023-09-3010396833core:SharePremium2023-09-3010396833core:RevaluationReserve2023-09-3010396833core:OtherReservesSubtotal2023-09-3010396833core:RetainedEarningsAccumulatedLosses2023-09-3010396833core:NetGoodwill2022-10-0110396833core:IntangibleAssetsOtherThanGoodwill2022-10-0110396833core:LandBuildings2022-10-0110396833core:PlantMachinery2022-10-0110396833core:Vehicles2022-10-0110396833core:FurnitureFittings2022-10-0110396833core:OfficeEquipment2022-10-0110396833core:AfterOneYear2022-10-0110396833core:WithinOneYear2022-10-0110396833core:ListedExchangeTraded2022-10-0110396833core:UnlistedNon-exchangeTraded2022-10-0110396833core:ShareCapital2022-10-0110396833core:SharePremium2022-10-0110396833core:RevaluationReserve2022-10-0110396833core:OtherReservesSubtotal2022-10-0110396833core:RetainedEarningsAccumulatedLosses2022-10-0110396833core:AfterOneYear2023-10-012024-09-3010396833core:WithinOneYear2023-10-012024-09-3010396833core:Non-currentFinancialInstrumentscore:CostValuation2023-10-012024-09-3010396833core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-012024-09-3010396833core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-012024-09-3010396833core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-012024-09-3010396833core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-012024-09-3010396833core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-012024-09-3010396833core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3010396833core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3010396833core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3010396833core:Non-currentFinancialInstrumentscore:CostValuation2024-09-3010396833core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-3010396833core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-3010396833core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-3010396833core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-3010396833core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-3010396833core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-3010396833core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-3010396833core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-3010396833core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3010396833core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3010396833core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3010396833core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3010396833core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3010396833core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3010396833core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3010396833core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3010396833core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3010396833bus:Director12023-10-012024-09-3010396833bus:Director22023-10-012024-09-30

TFA ACCOUNTANTS LIMITED

Registered Number
10396833
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

TFA ACCOUNTANTS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

BALDWYN, Richard Winston
WARD, Lesley

Registered Address

Arena Business Centre
Holyrood Close
Poole
BH17 7FJ

Registered Number

10396833 (England and Wales)
TFA ACCOUNTANTS LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets347,98783,151
47,98783,151
Current assets
Debtors219,628318,338
Cash at bank and on hand548,816478,957
768,444797,295
Creditors amounts falling due within one year(398,946)(415,539)
Net current assets (liabilities)369,498381,756
Total assets less current liabilities417,485464,907
Provisions for liabilities(11,997)(18,293)
Net assets405,488446,614
Capital and reserves
Called up share capital100100
Profit and loss account405,388446,514
Shareholders' funds405,488446,614
The financial statements were approved and authorised for issue by the Board of Directors on 14 May 2025, and are signed on its behalf by:
WARD, Lesley
Director
Registered Company No. 10396833
TFA ACCOUNTANTS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery3
Fixtures and fittings5
Vehicles8
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year57
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 23103,092
At 30 September 24103,092
Depreciation and impairment
At 01 October 2319,941
Charge for year12,445
Other adjustments22,719
At 30 September 2455,105
Net book value
At 30 September 2447,987
At 30 September 2383,151
4.Related party transactions
The directors charged the company rent of £4,625 (2023: £1,850). The directors also made an interest free loan to the company of £16,155 (2023: £11,594). The directors reserve the right to charge the company interest at any stage.
5.Controlling party
Parent company: TFA Holdings Limited Arena Business Centre Holyrood Close Poole BH17 7FJ