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Company Registration No. 08877193 (England and Wales)
Twenty Third Ltd Unaudited accounts for the year ended 28 February 2023
Twenty Third Ltd Unaudited accounts Contents
Page
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Twenty Third Ltd Company Information for the year ended 28 February 2023
Director
G Shamsuttabriz
Secretary
M Shamsuttabriz
Company Number
08877193 (England and Wales)
Registered Office
105 White House Drive Killingworth Newcastle Upon Tyne NE12 7BU
Accountants
Ask Accountants NE Limited The Grainger Suite, Dobson House Regent Centre Newcastle Upon Tyne Tyne And Wear NE3 3PF
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Twenty Third Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
525 
- 
Current assets
Debtors
23,181 
4,415 
Cash at bank and in hand
5,220 
31,389 
28,401 
35,804 
Creditors: amounts falling due within one year
(17,193)
(15,368)
Net current assets
11,208 
20,436 
Total assets less current liabilities
11,733 
20,436 
Provisions for liabilities
Deferred tax
(100)
- 
Net assets
11,633 
20,436 
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
1,633 
10,436 
Shareholders' funds
11,633 
20,436 
For the year ending 28 February 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 29 November 2023 and were signed on its behalf by
G Shamsuttabriz Director Company Registration No. 08877193
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Twenty Third Ltd Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Twenty Third Ltd is a private company, limited by shares, registered in England and Wales, registration number 08877193. The registered office is 105 White House Drive, Killingworth, Newcastle Upon Tyne, NE12 7BU.
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 year, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for the services provided in the normal course of business.
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:
Computer equipment
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2022
- 
Additions
700 
At 28 February 2023
700 
Depreciation
Charge for the year
175 
At 28 February 2023
175 
Net book value
At 28 February 2023
525 
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Twenty Third Ltd Notes to the Accounts for the year ended 28 February 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
4,415 
Other debtors
23,181 
- 
23,181 
4,415 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
16,518 
15,368 
Other creditors
675 
- 
17,193 
15,368 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £100 each
10,000 
10,000 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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