Registered number
11668742
Cicero Education Limited
Unaudited Filleted Accounts
30 April 2023
Cicero Education Limited
Registered number: 11668742
Balance Sheet
as at 30 April 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 - 9,546
Tangible assets 4 - 2,701
- 12,247
Current assets
Debtors 5 - 5,143
Cash at bank and in hand 1,093 21,137
1,093 26,280
Creditors: amounts falling due within one year 6 (115,467) (130,048)
Net current liabilities (114,374) (103,768)
Net liabilities (114,374) (91,521)
Capital and reserves
Called up share capital 1 1
Profit and loss account (114,375) (91,522)
Shareholder's funds (114,374) (91,521)
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 member has 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.
L Drablow
Director
Approved by the board on 3 November 2023
Cicero Education Limited
Notes to the Accounts
for the period from 1 January 2023 to 30 April 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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Computer equipment over 3 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
These financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends on the continued support of the director.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Website:
Cost
At 1 January 2023 11,454
Disposals (11,454)
At 30 April 2023 -
Amortisation
At 1 January 2023 1,908
On disposals (1,908)
At 30 April 2023 -
Net book value
At 30 April 2023 -
At 31 December 2022 9,546
The website is being written off in equal annual instalments over its estimated economic life of 3 years.
4 Tangible fixed assets
Computer equipment
£
Cost
At 1 January 2023 3,991
Disposals (3,991)
At 30 April 2023 -
Depreciation
At 1 January 2023 1,290
On disposals (1,290)
At 30 April 2023 -
Net book value
At 30 April 2023 -
At 31 December 2022 2,701
5 Debtors 2023 2022
£ £
Trade debtors - 1,410
Other debtors - 3,733
- 5,143
6 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors - 98
Amounts owed to group undertakings and undertakings in which the company has a participating interest 114,867 127,836
Taxation and social security costs - 1,464
Other creditors 600 650
115,467 130,048
7 Controlling party
The company is owed by Branscombe Group Limited. The registered office of Branscombe Group Limited is 24 Bell Lane, Blackwater, Camberley GU17 0NW.
8 Other information
Cicero Education Limited is a private company limited by shares and incorporated in England. Its registered office is:
24 Bell Lane
Blackwater
Camberley
Surrey
GU17 0NW
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