TWO3THIRTEEN LTD. - Filleted accounts

Registered number

09296273

TWO3THIRTEEN LTD.

Filleted Accounts

31 January 2026

TWO3THIRTEEN LTD.
Registered number:		09296273
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		7,583			9,846
Tangible assets	4		47,462			46,742
			55,045			56,588

Current assets
Stocks		177,908			173,132
Debtors	5	17,595			13,583
Cash at bank and in hand		81,240			56,363
		276,743			243,078

Creditors: amounts falling due within one year	6	(157,335)			(128,597)

Net current assets			119,408			114,481

Total assets less current liabilities			174,453			171,069


Provisions for liabilities			(6,196)			(6,196)


Net assets			168,257			164,873

Capital and reserves
Called up share capital			1			1
Profit and loss account			168,256			164,872

Shareholders' funds			168,257			164,873

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Lee Graham Moorhouse
Director
Approved by the board on 9 October 2026

TWO3THIRTEEN LTD.
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	Over 10 years
	Fixtures, fittings, tools and equipment	20% reducing balance


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			22		22


3	Intangible fixed assets					£
	Franchise costs and Goodwill

	Cost
	At 1 February 2025					40,000
	At 31 January 2026					40,000

	Amortisation
	At 1 February 2025					30,154
	Provided during the year					2,263
	At 31 January 2026					32,417

	Net book value
	At 31 January 2026					7,583
	At 31 January 2025					9,846

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.









4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	15,324		197,395		212,719
	Additions	4,325		9,442		13,767
	At 31 January 2026	19,649		206,837		226,486

	Depreciation
	At 1 February 2025	14,142		151,835		165,977
	Charge for the year	2,047		11,000		13,047
	At 31 January 2026	16,189		162,835		179,024

	Net book value
	At 31 January 2026	3,460		44,002		47,462
	At 31 January 2025	1,182		45,560		46,742


5	Debtors			2026		2025
£					£
	Other debtors			17,595		13,583


6	Creditors: amounts falling due within one year			2026		2025
£					£
	Bank loans and overdrafts			4,414		36,157
	Trade creditors			91,699		29,335
	Taxation and social security costs			40,037		34,130
	Other creditors			21,185		28,975
				157,335		128,597


7	Other information
	TWO3THIRTEEN LTD. is a private company limited by shares and incorporated in England. Its registered office is:
	33 George Street
	1st & 2nd Floor, Croydon
	Surrey
	Croydon
	CR0 1LB