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Company Registration No. 11953180 (England and Wales)
Higher and Professional Education Associates Ltd Unaudited accounts for the period from 1 May 2022 to 31 March 2023
Higher and Professional Education Associates Ltd Unaudited accounts Contents
Page
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Higher and Professional Education Associates Ltd Company Information for the period from 1 May 2022 to 31 March 2023
Director
Christopher Maguire
Company Number
11953180 (England and Wales)
Registered Office
Flat 2 65 Brunswick Place Hove BN3 1NE England
Accountants
Afresh Accountants Limited 3 Wilbury Villas Hove East Sussex BN3 6GB
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Higher and Professional Education Associates Ltd for the period from 1 May 2022 to 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Higher and Professional Education Associates Ltd for the period from 1 May 2022 to 31 March 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm 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 icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Afresh Accountants Limited Chartered Accountants 3 Wilbury Villas Hove East Sussex BN3 6GB 15 November 2023
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Higher and Professional Education Associates Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,200 
3,061 
Current assets
Debtors
209,797 
60,750 
Cash at bank and in hand
106,537 
127,989 
316,334 
188,739 
Creditors: amounts falling due within one year
(63,608)
(45,755)
Net current assets
252,726 
142,984 
Net assets
255,926 
146,045 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
255,925 
146,044 
Shareholders' funds
255,926 
146,045 
For the period ending 31 March 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 November 2023 and were signed on its behalf by
Christopher Maguire Director Company Registration No. 11953180
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Higher and Professional Education Associates Ltd Notes to the Accounts for the period from 1 May 2022 to 31 March 2023
1
Statutory information
Higher and Professional Education Associates Ltd is a private company, limited by shares, registered in England and Wales, registration number 11953180. The registered office is Flat 2, 65 Brunswick Place, Hove, BN3 1NE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2022
4,269 
879 
5,148 
Additions
- 
1,091 
1,091 
At 31 March 2023
4,269 
1,970 
6,239 
Depreciation
At 1 May 2022
1,868 
219 
2,087 
Charge for the period
402 
550 
952 
At 31 March 2023
2,270 
769 
3,039 
Net book value
At 31 March 2023
1,999 
1,201 
3,200 
At 30 April 2022
2,401 
660 
3,061 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
209,797 
60,750 
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Higher and Professional Education Associates Ltd Notes to the Accounts for the period from 1 May 2022 to 31 March 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
33,742 
20,933 
Trade creditors
243 
321 
Taxes and social security
29,604 
23,950 
Loans from directors
19 
551 
63,608 
45,755 
7
Average number of employees
During the period the average number of employees was 1 (2022: 1).
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