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Registration number: 11485801

All About Users Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 July 2023

 

All About Users Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

All About Users Limited

Company Information

Director

Mrs Abigail Jean Turner

Registered office

Crofton
The Street
Stoke Ash
Eye
Suffolk
IP23 7EW

Accountants

Jacobs Allen Limited
59 Abbeygate Street
Bury St Edmunds
Suffolk
IP33 1LB

 

All About Users Limited

(Registration number: 11485801)
Balance Sheet as at 31 July 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

4,496

5,673

Current assets

 

Debtors

5

26,520

19,598

Cash at bank and in hand

 

39,942

40,864

 

66,462

60,462

Creditors: Amounts falling due within one year

6

(25,290)

(24,005)

Net current assets

 

41,172

36,457

Total assets less current liabilities

 

45,668

42,130

Provisions for liabilities

(1,243)

(1,503)

Net assets

 

44,425

40,627

Capital and reserves

 

Called up share capital

7

1

1

Retained earnings

44,424

40,626

Shareholders' funds

 

44,425

40,627

For the financial year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 February 2024
 

.........................................
Mrs Abigail Jean Turner
Director

 

All About Users Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Crofton
The Street
Stoke Ash
Eye
Suffolk
IP23 7EW

These financial statements were authorised for issue by the director on 5 February 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

The accruals model is followed for the recognition of government grants. Grants related to revenue are recognised in income so as to match the inclusion in the profit and loss account of the related expenditure. Where revenue grants are unrelated to expenditure, they are recognised in income when receivable. Grants related to assets are recognised in income over the useful lives of the assets concerned. Any excess of grants received over the amounts recognised in the profit and loss account at the period end is included in creditors.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss account.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

All About Users Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer equipment

25% per year on a straight line basis

Other equipment

25% per year on a straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on 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.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

All About Users Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2022 - 2).

 

All About Users Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 August 2022

9,553

9,553

Additions

2,061

2,061

Disposals

(950)

(950)

At 31 July 2023

10,664

10,664

Depreciation

At 1 August 2022

3,880

3,880

Charge for the year

2,525

2,525

Eliminated on disposal

(237)

(237)

At 31 July 2023

6,168

6,168

Carrying amount

At 31 July 2023

4,496

4,496

At 31 July 2022

5,673

5,673

5

Debtors

Current

2023
£

2022
£

Trade debtors

26,520

14,138

Other debtors

-

5,460

 

26,520

19,598

 

All About Users Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

18,600

17,102

Accruals and deferred income

3,290

1,500

Other creditors

3,400

5,403

25,290

24,005

7

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary shares of £1 each

1

1

1

1

         

8

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £12,878 (2022 - £18,574). The year-end commitment relates to operating lease payments.

9

Related party transactions

Summary of transactions with other related parties

Other creditors of £3,400 (2022 - £5,403) comprise amounts due to the director which are payable on demand and interest-free.