Registered number
SC191297
Administration Office for Examinations (UK) Limited
Filleted Accounts
31 December 2022
Administration Office for Examinations (UK) Limited
Registered number: SC191297
Balance Sheet
as at 31 December 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 3 2,282,762 2,306,129
Current assets
Debtors 4 168,413 -
Cash at bank and in hand 58,719 373,021
227,132 373,021
Creditors: amounts falling due within one year 5 (69,071) (80,934)
#NAME? 158,061 292,087
#NAME? 2,440,823 2,598,216
Capital and reserves
Called up share capital 2 2
Profit and loss account 2,440,821 2,598,214
Shareholders' funds 2,440,823 2,598,216
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.
R G Mellor
Director
Approved by the board on 24 October 2023
Administration Office for Examinations (UK) Limited
Notes to the Accounts
for the year ended 31 December 2022
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.
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:
Fixtures, fittings and equipment 25% reducing balance
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings Furniture, fittings & equipment Total
£ £ £
Cost
At 1 January 2022 2,212,662 127,806 2,340,468
At 31 December 2022 2,212,662 127,806 2,340,468
Depreciation
At 1 January 2022 - 34,339 34,339
Charge for the year - 23,367 23,367
At 31 December 2022 - 57,706 57,706
Net book value
At 31 December 2022 2,212,662 70,100 2,282,762
At 31 December 2021 2,212,662 93,467 2,306,129
4 Debtors 2022 2021
£ £
Other debtors 168,413 -
5 Creditors: amounts falling due within one year 2022 2021
£ £
Trade creditors 54,861 54,861
Taxation and social security costs (581) 599
Other creditors 14,791 25,474
69,071 80,934
6 Related party transactions
During the year, the company transferred funds to the Directors to be held beneficially on behalf of the company. The funds amounted to £169,780 and have been included in Other Debtors at 31 December 2022. The total amount of £169,780 was repaid on 26 April 2023.
7 Other information
Administration Office for Examinations (UK) Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
Holly House
Tomaknock
Crieff
Perthshire
PH7 3QH
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