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REGISTERED NUMBER: 06550536 (England and Wales)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 April 2023

for

KMMACCOUNTANCY SERVICES LTD

KMMACCOUNTANCY SERVICES LTD (Registered number: 06550536)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


KMMACCOUNTANCY SERVICES LTD

Company Information
for the Year Ended 30 April 2023







DIRECTOR: Mrs K M Fitter





SECRETARY:





REGISTERED OFFICE: LEW COOTTAGE
BRADWORTHY
HOLSWORTHY
Devon
EX22 7SQ





REGISTERED NUMBER: 06550536 (England and Wales)





ACCOUNTANTS: KMM Accountancy Services Ltd
Lew Cottage
Bradworthy
Holsworthy
Devon
EX22 7SQ

KMMACCOUNTANCY SERVICES LTD (Registered number: 06550536)

Report of the Director
for the Year Ended 30 April 2023

The director presents her report with the financial statements of the company for the year ended 30 April 2023.

DIRECTOR
Mrs K M Fitter held office during the whole of the period from 1 May 2022 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mrs K M Fitter - Director


31 January 2024

KMMACCOUNTANCY SERVICES LTD (Registered number: 06550536)

Income Statement
for the Year Ended 30 April 2023

30.4.23 30.4.22
Notes £    £   

TURNOVER 3,021 4,784

Administrative expenses 4,905 4,651
OPERATING (LOSS)/PROFIT and
(LOSS)/PROFIT BEFORE TAXATION (1,884 ) 133

Tax on (loss)/profit - -
(LOSS)/PROFIT FOR THE
FINANCIAL YEAR

(1,884

)

133

KMMACCOUNTANCY SERVICES LTD (Registered number: 06550536)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 7,072 7,072
Tangible assets 6 330 210
7,402 7,282

CURRENT ASSETS
Debtors 7 750 850
Cash at bank 2,656 2,671
3,406 3,521
CREDITORS
Amounts falling due within one year 8 13,745 9,856
NET CURRENT LIABILITIES (10,339 ) (6,335 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,937

)

947

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (3,037 ) 847
(2,937 ) 947

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

KMMACCOUNTANCY SERVICES LTD (Registered number: 06550536)

Balance Sheet - continued
30 April 2023


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 31 January 2024 and were signed by:





Mrs K M Fitter - Director


KMMACCOUNTANCY SERVICES LTD (Registered number: 06550536)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

KMMACCOUNTANCY SERVICES LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

KMMACCOUNTANCY SERVICES LTD (Registered number: 06550536)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. OPERATING (LOSS)/PROFIT

The operating loss (2022 - operating profit) is stated after charging:

30.4.23 30.4.22
£    £   
Depreciation - owned assets 110 70

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 7,072
NET BOOK VALUE
At 30 April 2023 7,072
At 30 April 2022 7,072

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 4,025
Additions 230
At 30 April 2023 4,255
DEPRECIATION
At 1 May 2022 3,815
Charge for year 110
At 30 April 2023 3,925
NET BOOK VALUE
At 30 April 2023 330
At 30 April 2022 210

KMMACCOUNTANCY SERVICES LTD (Registered number: 06550536)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 750 850

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other creditors 13,745 9,856