2022-10-012023-09-302023-09-30false05238959@theflipchart 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@theflipchart Limited

Registered Number
05238959
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

@theflipchart Limited
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

Steve Johnson

Company Secretary

Lynn Alice Johnson

Registered Address

42 High Street, Wanstead
London
E11 2RJ

Registered Number

05238959 (England and Wales)
@theflipchart Limited
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets68001,600
Tangible assets71,679295
2,4791,895
Current assets
Cash at bank and on hand21,70310,627
21,70310,627
Creditors amounts falling due within one year9(20,941)(5,580)
Net current assets (liabilities)7625,047
Total assets less current liabilities3,2416,942
Provisions for liabilities10(319)(56)
Net assets2,9226,886
Capital and reserves
Called up share capital200200
Profit and loss account2,7226,686
Shareholders' funds2,9226,886
The financial statements were approved and authorised for issue by the Director on 25 January 2024, and are signed on its behalf by:
Steve Johnson
Director
Registered Company No. 05238959
@theflipchart Limited
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
@theflipchart Limited is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company continues to be that of providing training for social security practitioners.
4.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Fixtures and fittings - 40% on cost
Intangible assets policy
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. Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
5.Employee information

20232022
Average number of employees during the year11
6.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 October 2216,00016,000
At 30 September 2316,00016,000
Amortisation and impairment
At 01 October 2214,40014,400
Charge for year800800
At 30 September 2315,20015,200
Net book value
At 30 September 23800800
At 30 September 221,6001,600
7.Property, plant and equipment

Fixtures & fittings

Total

££
Cost or valuation
At 01 October 2213,06613,066
Additions2,7992,799
Disposals(11,591)(11,591)
At 30 September 234,2744,274
Depreciation and impairment
At 01 October 2212,77112,771
Charge for year1,4151,415
On disposals(11,591)(11,591)
At 30 September 232,5952,595
Net book value
At 30 September 231,6791,679
At 30 September 22295295
8.Debtors
Short term debtors are measured at transaction price (which is usually the invoice 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.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables1,7001,700
Amounts owed to related parties13,099380
Taxation and social security6,1423,500
Total20,9415,580
Short term creditors are measured at transaction price (which is usually the invoice 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.
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)31956
Total31956