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Registered number: 14355322
Up2Speed Marketing Limited
Unaudited Financial Statements
For the Period 14 September 2022 to 30 September 2023
DEB Chartered Accountants
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Up2Speed Marketing Limited for the period 14 September 2022 to 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Up2Speed Marketing Limited for the period 14 September 2022 to 30 September 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Up2Speed Marketing 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 Up2Speed Marketing Limited and state those matters that we have agreed to state to the directors of Up2Speed Marketing Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Up2Speed Marketing Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Up2Speed Marketing 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 or loss of Up2Speed Marketing Limited . You consider that Up2Speed Marketing Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Up2Speed Marketing 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 financial statements.
Signed
13/11/2023
DEB Chartered Accountants
19 Middlewoods Way
Carlton
Barnsley
South Yorkshire
S71 3HR
Page 1
Page 2
Balance Sheet
Registered number: 14355322
30 September 2023
Notes £ £
FIXED ASSETS
Tangible Assets 5 364
364
CURRENT ASSETS
Debtors 6 234
Cash at bank and in hand 11,076
11,310
Creditors: Amounts Falling Due Within One Year 7 (8,983 )
NET CURRENT ASSETS (LIABILITIES) 2,327
TOTAL ASSETS LESS CURRENT LIABILITIES 2,691
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (69 )
NET ASSETS 2,622
CAPITAL AND RESERVES
Called up share capital 9 2
Profit and Loss Account 2,620
SHAREHOLDERS' FUNDS 2,622
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For the period ending 30 September 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Matthew Wileman
Director
13/11/2023
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Up2Speed Marketing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14355322 . The registered office is 19 Middlewoods Way, Wharncliffe Business Park, Barnsley, South Yorkshire, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Office Equipment 25% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2
2
4. Intangible Assets
Goodwill
£
Cost
As at 14 September 2022 -
Additions 3,000
As at 30 September 2023 3,000
Amortisation
As at 14 September 2022 -
Provided during the period 3,000
As at 30 September 2023 3,000
Net Book Value
As at 30 September 2023 -
As at 14 September 2022 -
5. Tangible Assets
Office Equipment
£
Cost
As at 14 September 2022 -
Additions 499
As at 30 September 2023 499
Depreciation
As at 14 September 2022 -
Provided during the period 135
As at 30 September 2023 135
Net Book Value
As at 30 September 2023 364
As at 14 September 2022 -
6. Debtors
30 September 2023
£
Due within one year
Trade debtors 200
Prepayments and accrued income 34
234
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7. Creditors: Amounts Falling Due Within One Year
30 September 2023
£
Corporation tax 4,814
PAYE Control 206
VAT 195
Directors' loan accounts 3,768
8,983
8. Deferred Taxation
The provision for deferred tax is made up as follows:
30 September 2023
£
Other timing differences 69
9. Share Capital
30 September 2023
Allotted, Called up and fully paid 2
10. Related Party Transactions
The company is controlled by Mr & Mrs Wileman, directors and shareholders of the company.
The balance on the directors' loan account at 30th September 2023 was £3,768 due from the company.
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