Registered number
08848155
Mike Brown Web Consulting Ltd
Unaudited Filleted Accounts
31 March 2023
Mike Brown Web Consulting Ltd
Registered number: 08848155
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 2,789 1,209
Current assets
Debtors 4 30,600 23,460
Cash at bank and in hand 183,336 221,047
213,936 244,507
Creditors: amounts falling due within one year 5 (24,519) (40,258)
Net current assets 189,417 204,249
Net assets 192,206 205,458
Capital and reserves
Called up share capital 100 100
Profit and loss account 192,106 205,358
Shareholders' funds 192,206 205,458
The director is 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 director acknowledges his 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.
Mr MA Brown
Director
Approved by the board on 30 August 2023
Mike Brown Web Consulting Ltd
Notes to the Accounts
for the year ended 31 March 2023
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).
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 over its expected useful life, as follows:
Office equipment 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), 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. No provision for deferred tax has been made since the director is of the opinion that no liability will crystallise in the foreseeable future.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Office equipment
£
Cost
At 1 April 2022 4,941
Additions 2,666
Disposals (1,559)
At 31 March 2023 6,048
Depreciation
At 1 April 2022 3,732
Charge for the year 930
On disposals (1,403)
At 31 March 2023 3,259
Net book value
At 31 March 2023 2,789
At 31 March 2022 1,209
4 Debtors 2023 2022
£ £
Trade debtors 30,600 23,460
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 23,829 39,537
Other creditors 690 721
24,519 40,258
6 Other information
Mike Brown Web Consulting Ltd is a private company limited by shares and incorporated in England. Its registered office is:
7 Arne Close
Tonbridge
TN10 4DH
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