Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-29The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-09-01falseSensory room design and installation22truetruefalse 07353637 2023-09-01 2024-08-31 07353637 2022-09-01 2023-08-31 07353637 2024-08-31 07353637 2023-08-31 07353637 c:Director2 2023-09-01 2024-08-31 07353637 d:MotorVehicles 2023-09-01 2024-08-31 07353637 d:MotorVehicles 2024-08-31 07353637 d:MotorVehicles 2023-08-31 07353637 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 07353637 d:OfficeEquipment 2023-09-01 2024-08-31 07353637 d:OfficeEquipment 2024-08-31 07353637 d:OfficeEquipment 2023-08-31 07353637 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 07353637 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 07353637 d:CurrentFinancialInstruments 2024-08-31 07353637 d:CurrentFinancialInstruments 2023-08-31 07353637 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 07353637 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 07353637 d:ShareCapital 2024-08-31 07353637 d:ShareCapital 2023-08-31 07353637 d:RetainedEarningsAccumulatedLosses 2024-08-31 07353637 d:RetainedEarningsAccumulatedLosses 2023-08-31 07353637 c:FRS102 2023-09-01 2024-08-31 07353637 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 07353637 c:FullAccounts 2023-09-01 2024-08-31 07353637 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 07353637 d:WithinOneYear 2024-08-31 07353637 d:WithinOneYear 2023-08-31 07353637 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 07353637 d:AcceleratedTaxDepreciationDeferredTax 2023-08-31 07353637 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 07353637










TLC 4 SCHOOLS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
TLC 4 SCHOOLS LIMITED
REGISTERED NUMBER: 07353637

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,020
1,924

Current assets
  

Stocks
  
19,318
21,973

Debtors: amounts falling due within one year
 5 
109,388
72,186

Cash at bank and in hand
  
143,219
155,021

  
271,925
249,180

Creditors: amounts falling due within one year
 6 
(22,827)
(41,715)

Net current assets
  
 
 
249,098
 
 
207,465

Total assets less current liabilities
  
253,118
209,389

Provisions for liabilities
  

Deferred tax
 7 
(1,005)
-

Net assets
  
252,113
209,389


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
252,111
209,387

  
252,113
209,389


Page 1

 
TLC 4 SCHOOLS LIMITED
REGISTERED NUMBER: 07353637
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 29 May 2025.





M A Anderton
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
TLC 4 SCHOOLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

TLC 4 Schools Limited (registered number 07353637) is a private Company limited by shares, incorporated in England and Wales. Its registered office is Cedar House, 63 Napier Street, Sheffield, S11 8HA. The principal activity of the Company throughout the year continued to be that of sensory room design and installation.

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

Revenue recognition

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
TLC 4 SCHOOLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings  on a straight-line basis over the lease term.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. 

The depreciation rates used are:

Motor vehicles
-
25%
reducing balance
Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings. 

Page 4

 
TLC 4 SCHOOLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, 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, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
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.

 
2.6

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.
Deferred tax balances are recognised in respect of all timing differences that have originated but not
reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
TLC 4 SCHOOLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 September 2023
3,800
10,446
14,246


Additions
-
2,684
2,684



At 31 August 2024

3,800
13,130
16,930



Depreciation


At 1 September 2023
3,693
8,629
12,322


Charge for the year on owned assets
27
561
588



At 31 August 2024

3,720
9,190
12,910



Net book value



At 31 August 2024
80
3,940
4,020



At 31 August 2023
107
1,817
1,924


5.


Debtors

2024
2023
£
£


Trade debtors
17,146
69,817

Other debtors
92,242
2,369

109,388
72,186


Page 6

 
TLC 4 SCHOOLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,634
1,299

Corporation tax
10,055
19,466

Other taxation and social security
3,216
18,628

Other creditors
5,922
2,322

22,827
41,715



7.


Deferred taxation




2024


£






Charged to profit or loss
1,005



At end of year
1,005

The deferred taxation balance is made up as follows:

2024
2023
£
£


Accelerated capital allowances
1,005
-

1,005
-


8.


Commitments under operating leases

At 31 August 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
-
1,522

 
Page 7