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Logo On Report
Registered Number: 09498384
England and Wales

 

 

 

STEWART GRIEVE DESIGN LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Stewart Grieve Design Ltd for the year ended 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 Stewart Grieve Design Ltd for the year ended 31 March 2023 which comprise of 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 us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Stewart Grieve Design Ltd , as a body, in accordance with the terms of our engagement letter dated 27 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of Stewart Grieve Design Ltd and state those matters that we have agreed to state to the Board of Directors of Stewart Grieve Design Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stewart Grieve Design Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Stewart Grieve Design Ltd 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 Stewart Grieve Design Ltd. You consider that Stewart Grieve Design Ltd 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 Stewart Grieve Design Ltd. 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.



....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
27 November 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 6,056    2,770 
6,056    2,770 
Current assets      
Debtors 2,880    7,957 
Cash at bank and in hand 8,803    6,083 
11,683    14,040 
Creditors: amount falling due within one year (6,783)   (4,713)
Net current assets 4,900    9,327 
 
Total assets less current liabilities 10,956    12,097 
Net assets 10,956    12,097 
 

Capital and reserves
     
Called up share capital 5 2    1 
Profit and loss account 10,954    12,096 
Shareholder's funds 10,956    12,097 
 


For the year ended 31 March 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 27 November 2023 and were signed by:


-------------------------------
Stewart Grieve
Director
2
General Information
Stewart Grieve Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 09498384, registration address 10 Elmwood, Chorley, Lancashire, PR7 1UX.

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.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 18% Reducing Balance
Computer Equipment 18% Reducing Balance
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 April 2022 10,000    10,000 
Additions  
Disposals  
At 31 March 2023 10,000    10,000 
Amortisation
At 01 April 2022 10,000    10,000 
Charge for year  
On disposals  
At 31 March 2023 10,000    10,000 
Net book values
At 31 March 2023  
At 31 March 2022  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2022 2,310    3,365    5,675 
Additions   4,616    4,616 
Disposals    
At 31 March 2023 2,310    7,981    10,291 
Depreciation
At 01 April 2022 1,238    1,667    2,905 
Charge for year 193    1,137    1,330 
On disposals    
At 31 March 2023 1,431    2,804    4,235 
Net book values
Closing balance as at 31 March 2023 879    5,177    6,056 
Opening balance as at 01 April 2022 1,072    1,698    2,770 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

3