2022-07-01 04457554 2023-06-30 04457554 2022-07-01 2023-06-30 04457554 2022-06-30 04457554 2021-07-01 2022-06-30 04457554 uk-core:WithinOneYear 2022-06-30 04457554 uk-core:WithinOneYear 2023-06-30 04457554 uk-core:ShareCapital 2023-06-30 04457554 uk-core:ShareCapital 2022-06-30 04457554 uk-core:RetainedEarningsAccumulatedLosses 2023-06-30 04457554 uk-core:RetainedEarningsAccumulatedLosses 2022-06-30 04457554 uk-bus:Director1 2022-07-01 2023-06-30 04457554 uk-core:NetGoodwill 2022-07-01 2023-06-30 04457554 uk-core:ComputerEquipment 2022-07-01 2023-06-30 04457554 uk-core:FurnitureFittingsToolsEquipment 2022-07-01 2023-06-30 04457554 uk-core:Goodwill 2022-06-30 04457554 uk-core:Goodwill 2023-06-30 04457554 uk-core:ComputerEquipment 2022-06-30 04457554 uk-core:FurnitureFittingsToolsEquipment 2022-06-30 04457554 uk-core:FurnitureFittingsToolsEquipment 2023-06-30 04457554 uk-core:ComputerEquipment 2023-06-30 iso4217:GBP xbrli:pure 04457554 uk-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 04457554 uk-bus:FRS102 2022-07-01 2023-06-30 04457554 uk-bus:FullAccounts 2022-07-01 2023-06-30 04457554 uk-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30
Cobalt Accountancy Limited
Registered Number:04457554
For the year ended 30 June 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 30 June 2023
Cobalt Accountancy Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
04457554
As at 30 June 2023
Cobalt Accountancy Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
29
-
3
29
-
Current assets
Trade and other receivables
26,332
19,421
4
71,535
Cash and cash equivalents
53,986
73,407
97,867
Trade and other payables: amounts falling due within one
year
(29,382)
(25,339)
5
68,485
48,068
Net current assets
Total assets less current liabilities
48,097
68,485
48,097
Net assets
68,485
Capital and reserves
Called up share capital
10
10
Retained earnings
48,087
68,475
48,097
68,485
Shareholders' funds
For the year ended 30 June 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
S F Brocklehurst Director
These financial statements were approved and authorised for issue by the Board on 31 July 2023 and were signed by:
The notes form part of these financial statements
1 of 4
4
For the year ended 30 June 2023
Cobalt Accountancy Limited
Notes to the Financial Statements
Statutory Information
Cobalt Accountancy Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 04457554.
Registered address:
Forest Lodge
Forest Road
Pyrford
Surrey
GU22 8NA
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based on the stage of completion of the services performed.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of 5 years.
Property, plant and equipment
Property, plant and equipment, 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:
50 % Straight line
Computer Equipment
20 % Straight line
Fixtures and Fittings
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
2 of 4
5
For the year ended 30 June 2023
Cobalt Accountancy Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 July 2022
26,500
At 30 June 2023
26,500
Amortisation
At 01 July 2022
26,500
At 30 June 2023
26,500
Net book value
At 30 June 2023
-
At 30 June 2022
-
3. Property, plant and equipment
Total
Computer
Equipment
Fixtures and
Fittings
£
£
£
Cost or
valuation
At 01 July 2022
15,000
-
15,000
60
60
-
Additions
At 30 June 2023
15,000
60
15,060
Provision for depreciation and impairment
At 01 July 2022
15,000
-
15,000
Charge for year
31
31
-
At 30 June 2023
15,031
31
15,000
At 30 June 2023
Net book value
-
29
29
At 30 June 2022
-
-
-
4. Trade and other receivables
2022
2023
£
£
Trade debtors
14,433
21,483
Other debtors
4,988
4,849
26,332
19,421
3 of 4
6
For the year ended 30 June 2023
Cobalt Accountancy Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
8,946
9,367
Taxation and social security
16,347
20,000
Other creditors
46
15
25,339
29,382
6. Average number of persons employed
During the year the average number of employees was 0
4 of 4