2022-04-01 2023-03-31 false Capium Accounts Production 1.1 08725513 bus:AbridgedAccounts 2022-04-01 2023-03-31 08725513 bus:FRS102 2022-04-01 2023-03-31 08725513 bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08725513 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 08725513 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08725513 2022-04-01 2023-03-31 08725513 2023-03-31 08725513 bus:RegisteredOffice 2022-04-01 2023-03-31 08725513 core:WithinOneYear 2023-03-31 08725513 core:AfterOneYear 2023-03-31 08725513 bus:Director1 2022-04-01 2023-03-31 08725513 bus:Director1 2023-03-31 08725513 bus:Director1 2021-04-01 2022-03-31 08725513 2021-04-01 08725513 bus:CompanySecretary1 2022-04-01 2023-03-31 08725513 bus:LeadAgentIfApplicable 2022-04-01 2023-03-31 08725513 2021-04-01 2022-03-31 08725513 2022-03-31 08725513 core:WithinOneYear 2022-03-31 08725513 core:AfterOneYear 2022-03-31 08725513 bus:EntityAccountantsOrAuditors 2021-04-01 2022-03-31 08725513 bus:OrdinaryShareClass1 2022-04-01 2023-03-31 08725513 bus:OrdinaryShareClass1 2023-03-31 08725513 bus:OrdinaryShareClass1 2021-04-01 2022-03-31 08725513 bus:OrdinaryShareClass1 2022-03-31 08725513 core:FurnitureFittings 2022-04-01 2023-03-31 08725513 core:FurnitureFittings 2023-03-31 08725513 core:FurnitureFittings 2022-03-31 08725513 core:ComputerEquipment 2022-04-01 2023-03-31 08725513 core:ComputerEquipment 2023-03-31 08725513 core:ComputerEquipment 2022-03-31 08725513 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-03-31 08725513 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-03-31 08725513 core:CostValuation core:Non-currentFinancialInstruments 2023-03-31 08725513 core:CostValuation core:Non-currentFinancialInstruments 2022-03-31 08725513 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-03-31 08725513 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-03-31 08725513 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-03-31 08725513 core:Non-currentFinancialInstruments 2023-03-31 08725513 core:Non-currentFinancialInstruments 2022-03-31 08725513 core:ShareCapital 2023-03-31 08725513 core:ShareCapital 2022-03-31 08725513 core:RetainedEarningsAccumulatedLosses 2023-03-31 08725513 core:RetainedEarningsAccumulatedLosses 2022-03-31 08725513 dpl:Item1 2022-04-01 08725513 dpl:Item1 2023-03-31 08725513 dpl:Item1 2021-04-01 08725513 dpl:Item1 2022-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 08725513
England and Wales

 

 

 

MC CURIE TAX ACCOUNTANTS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 5 2,333    2,744 
2,333    2,744 
Current assets      
Debtors: amounts falling due within one year 18,651    22,569 
Cash at bank and in hand 8,220    4,113 
26,871    26,682 
Creditors: amount falling due within one year (16,584)   (14,774)
Net current assets 10,287    11,908 
 
Total assets less current liabilities 12,620    14,652 
Creditors: amount falling due after more than one year (12,254)   (13,750)
Net assets 366    902 
 

Capital and reserves
     
Called up share capital 6 100    100 
Profit and loss account 266    802 
Shareholder's funds 366    902 
 


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 26 December 2023 and were signed by:


-------------------------------
MR PREMKUMAR SELVARATNAM
Director
1
General Information
MC CURIE TAX ACCOUNTANTS LTD is a private company, limited by shares, registered in England and Wales, registration number 08725513, registration address 23 UPPER CHURCH LANE, TIPTON, WEST MIDLANDS, DY4 9PX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Computer Equipment 15% Reducing Balance
2.

Directors' Emoluments

2023
£
  2022
£
Administrative Expenses
Directors Salaries 12,570    24,000 
12,570    24,000 

3.

Staff Costs

2023
£
  2022
£
Wages and salaries 15,677    24,660 
Other staff costs 646    473 
16,323    25,133 

4.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
5.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2022 1,770    3,239    5,009 
Additions    
Disposals    
At 31 March 2023 1,770    3,239    5,009 
Depreciation
At 01 April 2022 266    1,999    2,265 
Charge for year 225    186    411 
On disposals    
At 31 March 2023 491    2,185    2,676 
Net book values
Closing balance as at 31 March 2023 1,279    1,054    2,333 
Opening balance as at 01 April 2022 1,504    1,240    2,744 


6.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

2