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Registered Number: 09013549
England and Wales

 

 

 

RIVER VIEW TAX & ACCOUNTANCY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2021

End date: 30 April 2022
Directors Gemma Merritt
Paul Merritt
Registered Number 09013549
Registered Office 5 Beresford Gate
South Way
Andover
Hampshire
SP10 5BN
1
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 3 89,208    89,021 
89,208    89,021 
Current assets      
Debtors 4 20,227    17,340 
Cash at bank and in hand 1,530    17,401 
21,757    34,741 
Creditors: amount falling due within one year 5 (15,679)   (26,428)
Net current assets 6,078    8,313 
 
Total assets less current liabilities 95,286    97,334 
Creditors: amount falling due after more than one year 6 (35,630)   (53,103)
Net assets 59,656    44,231 
 

Capital and reserves
     
Called up share capital 7 1    1 
Share premium account 8 5,863    5,863 
Profit and loss account 53,792    38,367 
Shareholder's funds 59,656    44,231 
 


For the year ended 30 April 2022 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 05 September 2022 and were signed on its behalf by:


--------------------------------
Gemma Merritt
Director
2
General Information
River View Tax & Accountancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 09013549, registration address 5 Beresford Gate, South Way, Andover, Hampshire, SP10 5BN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 Years Straight Line
Fixtures and Fittings 3 Years Straight Line
2.

Average number of employees


Average number of employees during the year was 3 (2021 : 3).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Fixtures and Fittings   Land and Buildings   Total
  £   £   £   £
At 01 May 2021 1,604    743    88,840    91,187 
Additions 425        425 
Disposals      
At 30 April 2022 2,029    743    88,840    91,612 
Depreciation
At 01 May 2021 1,423    743      2,166 
Charge for year 238        238 
On disposals      
At 30 April 2022 1,661    743      2,404 
Net book values
Closing balance as at 30 April 2022 368      88,840    89,208 
Opening balance as at 01 May 2021 181      88,840    89,021 


4.

Debtors: amounts falling due within one year

2022
£
  2021
£
Trade Debtors 12,466    9,576 
Other Debtors 7,761    7,764 
20,227    17,340 

5.

Creditors: amount falling due within one year

2022
£
  2021
£
Trade Creditors 1,819    1,708 
Taxation and Social Security 5,745    4,513 
Other Creditors 8,115    20,207 
15,679    26,428 

6.

Creditors: amount falling due after more than one year

2022
£
  2021
£
Other Creditors 35,630    53,103 
35,630    53,103 

7.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2022
£
  2021
£
1 Class A share of £1.00 each  
 

8.

Share premium account

2022
£
  2021
£
Equity Share Premium b/fwd 5,863    5,863 
5,863    5,863 

3