Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30falseNo description of principal activity2023-10-011313truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07864663 2023-10-01 2024-09-30 07864663 2022-10-01 2023-09-30 07864663 2024-09-30 07864663 2023-09-30 07864663 c:Director1 2023-10-01 2024-09-30 07864663 c:Director2 2023-10-01 2024-09-30 07864663 c:RegisteredOffice 2023-10-01 2024-09-30 07864663 d:MotorVehicles 2023-10-01 2024-09-30 07864663 d:MotorVehicles 2024-09-30 07864663 d:MotorVehicles 2023-09-30 07864663 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07864663 d:OfficeEquipment 2023-10-01 2024-09-30 07864663 d:OfficeEquipment 2024-09-30 07864663 d:OfficeEquipment 2023-09-30 07864663 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07864663 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07864663 d:CurrentFinancialInstruments 2024-09-30 07864663 d:CurrentFinancialInstruments 2023-09-30 07864663 d:Non-currentFinancialInstruments 2024-09-30 07864663 d:Non-currentFinancialInstruments 2023-09-30 07864663 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07864663 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07864663 d:ShareCapital 2024-09-30 07864663 d:ShareCapital 2023-09-30 07864663 d:RetainedEarningsAccumulatedLosses 2024-09-30 07864663 d:RetainedEarningsAccumulatedLosses 2023-09-30 07864663 c:FRS102 2023-10-01 2024-09-30 07864663 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07864663 c:FullAccounts 2023-10-01 2024-09-30 07864663 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07864663 d:WithinOneYear 2024-09-30 07864663 d:WithinOneYear 2023-09-30 07864663 d:BetweenOneFiveYears 2024-09-30 07864663 d:BetweenOneFiveYears 2023-09-30 07864663 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 07864663







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


TSA SERVICE LIMITED






































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TSA SERVICE LIMITED
 


 
COMPANY INFORMATION


Directors
J P Dyson 
D M Michelson 




Registered number
07864663



Registered office
Hub 26 Suite 230 Scandinavia Mills
Hunsworth Lane

Cleckheaton

West Yorkshire

BD19 4LN




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

Herts

SG1 3QP





 


TSA SERVICE LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


TSA SERVICE LIMITED
REGISTERED NUMBER:07864663



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
42,863
8,876

  
42,863
8,876

Current assets
  

Debtors: amounts falling due after more than one year
 5 
-
363,122

Debtors: amounts falling due within one year
 5 
516,547
25,876

Cash at bank and in hand
  
3,852
11,233

  
520,399
400,231

Creditors: amounts falling due within one year
 6 
(206,305)
(108,741)

Net current assets
  
 
 
314,094
 
 
291,490

Total assets less current liabilities
  
356,957
300,366

  

Net assets
  
356,957
300,366


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
356,947
300,356

  
356,957
300,366


Page 1

 


TSA SERVICE LIMITED
REGISTERED NUMBER:07864663


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 by: 




................................................
J P Dyson
Director

Date: 6 June 2025

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

Page 2

 


TSA SERVICE LIMITED
 


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

1.


General information

TSA Service Limited 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.
The presentation currency of the financial statements is the Pound Sterling (£).

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 following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Rendering of services

Revenue 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 revenue 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

 


TSA SERVICE LIMITED
 


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

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting 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 reporting 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.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
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, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25-33%
Office equipment
-
33%

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 profit or loss.

Page 4

 


TSA SERVICE LIMITED
 


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

2.Accounting policies (continued)

 
2.5

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 13 (2023 - 13).


4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 October 2023
5,788
14,685
20,473


Additions
41,280
320
41,600



At 30 September 2024

47,068
15,005
62,073



Depreciation


At 1 October 2023
1,158
10,439
11,597


Charge for the year on owned assets
5,369
2,244
7,613



At 30 September 2024

6,527
12,683
19,210



Net book value



At 30 September 2024
40,541
2,322
42,863



At 30 September 2023
4,630
4,246
8,876


5.


Debtors

2024
2023
£
£

Due after more than one year

Trade debtors
-
363,122

-
363,122

Page 5

 


TSA SERVICE LIMITED
 


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

5.Debtors (continued)


2024
2023
£
£

Due within one year

Trade debtors
335,809
-

Amounts owed by group undertakings
144,019
-

Other debtors
1,285
1,960

Prepayments and accrued income
22,569
23,916

Deferred taxation
12,865
-

516,547
25,876



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
83,847
37,264

Other taxation and social security
56,814
42,335

Other creditors
61,590
19,088

Accruals and deferred income
4,054
10,054

206,305
108,741



7.


Commitments under operating leases

At 30 September 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
27,256
54,513

Later than 1 year and not later than 5 years
-
27,256

27,256
81,769


8.


Related party transactions

At the reporting date, a connected company owed £144,019 to the company. The balance can be found within debtors and no interest is being charged on this loan.

Page 6

 


TSA SERVICE LIMITED
 


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

9.


Controlling party

TSA Service Limited is a wholly owned subsidiary of On Board Leisure Ltd. On the 21st of November 2023, 100% of the share capital of Onboard Leisure Ltd was purchased by Safe Harbour Group Limited. Safe Harbour Group Limited is the ultimate parent company.

 
Page 7