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Registered number: 09934096
Noakes Accounting Limited
Financial Statements
For The Year Ended 31 January 2024
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09934096
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 884 1,411
884 1,411
CURRENT ASSETS
Debtors 5 2,976 2,437
Cash at bank and in hand 321 1,639
3,297 4,076
Creditors: Amounts Falling Due Within One Year 6 (212 ) (1,066 )
NET CURRENT ASSETS (LIABILITIES) 3,085 3,010
TOTAL ASSETS LESS CURRENT LIABILITIES 3,969 4,421
NET ASSETS 3,969 4,421
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 3,869 4,321
SHAREHOLDERS' FUNDS 3,969 4,421
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Page 2
For the year ending 31 January 2024 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Robert Noakes
Director
2 February 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Noakes Accounting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09934096 . The registered office is 66 South Street, Taunton, TA1 3AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are presented in Sterling (£) and have been prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes, for the provision of accountancy services. Turnover is reduced for estimated rebates and other similar allowances.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 10% straight line
Computer Equipment 25% straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
The tax expense for the year represents the sum of the tax currently payable, and is based on the taxable profit for the year. Taxable profit differs from profit as reported in the statement of profit and loss because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.6. Cash and cash equivalents
Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.7. Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.8. Creditors
Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
During the year the average number of employees, excluding directors without an employment contract, was 1 (2023: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 982 2,400 3,382
As at 31 January 2024 982 2,400 3,382
Depreciation
As at 1 February 2023 520 1,451 1,971
Provided during the period 98 429 527
As at 31 January 2024 618 1,880 2,498
Net Book Value
As at 31 January 2024 364 520 884
As at 1 February 2023 462 949 1,411
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,766 785
Prepayments and accrued income 1,210 1,606
Other taxes and social security - 46
2,976 2,437
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 565
Corporation tax 212 1
Deferred income - 500
212 1,066
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
During the year the directors have provided the company with an interest-free loan, which is repayable on demand. At the balance sheet date the amount due to the directors was £Nil (2023 - £Nil).
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