2022-03-01 2023-02-28 false No description of principal activity Capium Accounts Production 1.1 05717589 bus:FullAccounts 2022-03-01 2023-02-28 05717589 bus:FRS102 2022-03-01 2023-02-28 05717589 bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 05717589 bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 05717589 bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 05717589 2022-03-01 2023-02-28 05717589 2023-02-28 05717589 bus:RegisteredOffice 2022-03-01 2023-02-28 05717589 core:WithinOneYear 2023-02-28 05717589 core:AfterOneYear 2023-02-28 05717589 bus:Director1 2022-03-01 2023-02-28 05717589 bus:Director1 2023-02-28 05717589 bus:Director1 2021-03-01 2022-02-28 05717589 2021-03-01 05717589 bus:CompanySecretary1 2022-03-01 2023-02-28 05717589 bus:LeadAgentIfApplicable 2022-03-01 2023-02-28 05717589 2021-03-01 2022-02-28 05717589 2022-02-28 05717589 core:WithinOneYear 2022-02-28 05717589 core:AfterOneYear 2022-02-28 05717589 bus:EntityAccountantsOrAuditors 2021-03-01 2022-02-28 05717589 core:NetGoodwill 2022-03-01 2023-02-28 05717589 core:NetGoodwill 2023-02-28 05717589 core:NetGoodwill 2022-02-28 05717589 core:CostValuation core:Non-currentFinancialInstruments 2023-02-28 05717589 core:CostValuation core:Non-currentFinancialInstruments 2022-02-28 05717589 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-02-28 05717589 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-02-28 05717589 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-02-28 05717589 core:Non-currentFinancialInstruments 2023-02-28 05717589 core:Non-currentFinancialInstruments 2022-02-28 05717589 core:ShareCapital 2023-02-28 05717589 core:ShareCapital 2022-02-28 05717589 core:RetainedEarningsAccumulatedLosses 2023-02-28 05717589 core:RetainedEarningsAccumulatedLosses 2022-02-28 05717589 core:ShareCapitalOrdinaryShares 2022-03-01 05717589 core:ShareCapitalOrdinaryShares 2021-03-01 05717589 core:ShareCapitalOrdinaryShares 2022-03-01 2023-02-28 05717589 core:ShareCapitalOrdinaryShares 2021-03-01 2022-02-28 05717589 core:ShareCapitalOrdinaryShares 2023-02-28 05717589 core:ShareCapitalOrdinaryShares 2022-02-28 05717589 core:RetainedEarningsAccumulatedLosses 2022-03-01 05717589 core:RetainedEarningsAccumulatedLosses 2021-03-01 05717589 core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 05717589 core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 05717589 core:RetainedEarningsAccumulatedLosses 2023-02-28 05717589 core:RetainedEarningsAccumulatedLosses 2022-02-28 05717589 dpl:Item1 2022-03-01 05717589 dpl:Item1 2023-02-28 05717589 dpl:Item1 2021-03-01 05717589 dpl:Item1 2022-02-28 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 05717589
England and Wales

 

 

 

A & L AUDIT SERVICES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
Director A Panayiotou
Registered Number 05717589
Registered Office WINDFALL HOUSE D1, THE COURTYARD
ALBAN PARK ST ALBANS
Hertfordshire
AL4 0LA
Secretary L Panayiotou
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 28 February 2023
Director
The director who served the company throughout the year was as follows:
A Panayiotou
Small companies regime
This report has been prepared taking advantage of the exemptions for small companies within Part 15 of the Companies Act 2006.

On behalf of the board.


----------------------------------
A Panayiotou
Director

Date approved: 24 October 2023
2
Report to the directors on the preparation of the unaudited statutory accounts of A & L Audit Services Limited for the year ended 29 February 2020.


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A & L Audit Services Limited for the year ended 29 February 2020 which comprise of the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.


As a practicing member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/.


This report is made solely to the Board of Directors of A & L Audit Services Limited, as a body, in accordance with the terms of our engagement letter.


Our work has been undertaken solely to prepare for your approval the accounts of A & L Audit Services Limited and state those matters that we have agreed to state to the Board of Directors of A & L Audit Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.


To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & L Audit Services Limited and its Board of Directors as a body for our work or for this report.


It is your duty to ensure that A & L Audit Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A & L Audit Services Limited.


You consider that A & L Audit Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of A & L Audit Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 29 February 2020.









....................................................
WINDFALL ACCOUNTING
WINDFALL HOUSE D1, THE COURTYARD
ALBAN PARK ST. ALBANS
Hertfordshire
Hertfordshire
AL4 0LA
24 October 2023
3
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 4   7,105 
Cash at bank and in hand 231,866    270,667 
231,866    277,772 
Creditors: amount falling due within one year 5 (7,732)   (32,602)
Net current assets 224,134    245,170 
 
Total assets less current liabilities 224,134    245,170 
Net assets 224,134    245,170 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 224,034    245,070 
Shareholder's funds 224,134    245,170 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 24 October 2023 and were signed by:


-------------------------------
A Panayiotou
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 March 2021 100  144,395  144,495 
Profit for the year 105,175  105,175 
Total comprehensive income for the year 105,175  105,175 
Dividends (4,500) (4,500)
Total investments by and distributions to owners (4,500) (4,500)
At 28 February 2022 100  245,070  245,170 
At 01 March 2022 100  245,069  245,169 
Profit for the year 32,965  32,965 
Total comprehensive income for the year 32,965  32,965 
Dividends (54,000) (54,000)
Total investments by and distributions to owners (54,000) (54,000)
At 28 February 2023 100  224,034  224,134 
5
General Information
A & L AUDIT SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05717589, registration address WINDFALL HOUSE D1, THE COURTYARD, ALBAN PARK ST ALBANS, Hertfordshire, AL4 0LA.

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.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.


Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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 nil years.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 March 2022 42,000    42,000 
Additions  
Disposals  
At 28 February 2023 42,000    42,000 
Amortisation
At 01 March 2022 42,000    42,000 
Charge for year  
On disposals  
At 28 February 2023 42,000    42,000 
Net book values
At 28 February 2023  
At 28 February 2022  


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   7,105 
  7,105 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   552 
Corporation Tax 7,732    24,671 
Accrued Expenses   (1)
VAT   7,380 
7,732    32,602 

6