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Registered number: 06752547

2 Start Limited

ACCOUNTS
FOR THE YEAR ENDED 30/04/2023

Prepared By:
Victor Stewart

2 Start Limited

ACCOUNTS
FOR THE YEAR ENDED 30/04/2023
DIRECTORS
Paul Moon
Caroline Moon
Daisy Udy
Joseph Vickers (resigned 27/01/2023)
Roy Chambers
REGISTERED OFFICE
Unit 4 Shawcross Industrial Park
Acworth Road, Hilsea
Portsmouth
Hampshire
PO3 5HU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06752547
ACCOUNTANTS
Victor Stewart

2 Start Limited

ACCOUNTS
FOR THEYEARENDED30/04/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

2 Start Limited

BALANCE SHEET AT 30/04/2023
20232022
Notes££
FIXED ASSETS
Tangible assets372,63971,227
CURRENT ASSETS
Debtors5313,013686,540
Cash at bank and in hand517,496713,659
830,5091,400,199
CREDITORS: Amounts falling due within one year6562,6051,072,728
NET CURRENT ASSETS267,904327,471
TOTAL ASSETS LESS CURRENT LIABILITIES340,543398,698
PROVISIONS FOR LIABILITIES AND CHARGES87,2968,540
NET ASSETS333,247390,158
CAPITAL AND RESERVES
Called up share capital9104104
Profit and loss account333,143390,054
SHAREHOLDERS' FUNDS333,247390,158
For the year ending 30/04/2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 31/08/2023 and signed on their behalf by
.............................
Paul Moon
Director

2 Start Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
Fixtures and Fittings 25%
Equipment 25%
1c. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1f. Government Grants Deferred
Government grants received are treated as deferred credits and credited to profit and loss account over the estimated useful life of the relevant fixed assets.

2 Start Limited

2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/05/202210,00010,000
At 30/04/202310,00010,000
Depreciation
At 01/05/202210,00010,000
At 30/04/202310,00010,000
Net Book Amounts
At 30/04/2023--
3. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsEquipmentTotal
££££
Cost
At 01/05/202220,596131,16356,839208,598
Additions15,5061,1958,92325,624
At 30/04/202336,102132,35865,762234,222
Depreciation
At 01/05/202214,55488,35234,465137,371
For the year5,38711,0017,82424,212
At 30/04/202319,94199,35342,289161,583
Net Book Amounts
At 30/04/202316,16133,00523,47372,639
At 30/04/20226,04242,81122,37471,227
4. INVESTMENT PROPERTIES
Investment
PropertiesTotal
££
Fair value
Additions405,000405,000
Disposals(405,000)(405,000)
At 30/04/2023--

2 Start Limited

5. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors194,125598,653
Other debtors61,79338,688
Prepayments56,91445,519
Directors current account-1,380
Directors current account-2,300
312,832686,540
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
Corporation tax14,38377,263
VAT53,787106,041
PAYE34,04728,939
Directors current account-1,619
Payments received on account372,173674,292
Trade creditors82,807175,068
Other creditors4,4402,935
Accruals and accrued income9686,571
562,6051,072,728
7. EMPLOYEES
20232022
No.No.
Average number of employees4533
8. PROVISIONS FOR LIABILITIES 20232022
££
Pensions7,2968,540
7,2968,540

2 Start Limited

9. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
1 Non voting management A shares of £1 each11
1 Non voting management B shares of £1 each11
1 Non voting management C shares of £1 each11
1 Non voting management D shares of £1 each11
104104
10. RELATED PARTY TRANSACTIONS
During the period 2 Start Group Limited provided services to the value of £823,468 (2022: £617,206) to 2 Start Limited.
During the period 2 Start Group Limited purchased assets to the value of £NIL (2022: £145,000) from 2 Start Limited.
The balance of £-47,745 (2022: £50,742) was outstanding as at the balance sheet date. Mr Paul Moon is sole director of 2 Start Group Limited, and owns sixty seven percent of the issued ordinary share capital.