2022-09-012023-08-312023-08-31false05549312M WHITE & ASSOCIATES 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M WHITE & ASSOCIATES LIMITED

Registered Number
05549312
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

M WHITE & ASSOCIATES LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

WHITE, Melanie

Registered Address

Walker House
Market Place
Somerton
TA11 7LZ

Registered Number

05549312 (England and Wales)
M WHITE & ASSOCIATES LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets59001,200
Tangible assets62,7952,985
3,6954,185
Current assets
Debtors713,4567,374
Cash at bank and on hand4,1968,132
17,65215,506
Creditors amounts falling due within one year8(14,809)(21,272)
Net current assets (liabilities)2,843(5,766)
Total assets less current liabilities6,538(1,581)
Net assets6,538(1,581)
Capital and reserves
Called up share capital11
Profit and loss account6,537(1,582)
Shareholders' funds6,538(1,581)
The financial statements were approved and authorised for issue by the Director on 1 February 2024, and are signed on its behalf by:
WHITE, Melanie
Director
Registered Company No. 05549312
M WHITE & ASSOCIATES LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
The company 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.Accounting policies
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:

Reducing balance (%)
Office Equipment25
Intangible assets policy
Purchased Goodwill written off over 10 years
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year12
5.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 September 223,0003,000
At 31 August 233,0003,000
Amortisation and impairment
At 01 September 221,8001,800
Charge for year300300
At 31 August 232,1002,100
Net book value
At 31 August 23900900
At 31 August 221,2001,200
6.Property, plant and equipment

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 September 222,1676,2098,376
At 31 August 232,1676,2098,376
Depreciation and impairment
At 01 September 22-5,3915,391
Charge for year-190190
At 31 August 23-5,5815,581
Net book value
At 31 August 232,1676282,795
At 31 August 222,1678182,985
7.Debtors

2023

2022

££
Trade debtors / trade receivables13,3097,227
Prepayments and accrued income147147
Total13,4567,374
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables6,3947,044
Taxation and social security520155
Other creditors6,41713,353
Accrued liabilities and deferred income1,478720
Total14,80921,272
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.
9.Creditors after one year
10.Provisions for liabilities