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2023-12-31 13091050 dpl-frs:Item10 2023-01-01 2023-12-31 13091050 dpl-frs:Item10 2022-12-31 13091050 dpl-frs:Item10 2023-12-31 13091050 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 13091050 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13091050 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 13091050 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 13091050 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 13091050 dpl-frs:Item11 2023-01-01 2023-12-31 13091050 dpl-frs:Item11 2022-12-31 13091050 dpl-frs:Item11 2023-12-31 13091050 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 13091050 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13091050 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 13091050 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 13091050 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 13091050 dpl-frs:Item12 2023-01-01 2023-12-31 13091050 dpl-frs:Item12 2022-12-31 13091050 dpl-frs:Item12 2023-12-31 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Registered number: 13091050
Karen Wise Research Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
FMA Accountants Ltd
Chartered Certified Accountants
Building 3 Chiswick Business Park
566 Chiswick High Road
Chiswick
W4 5YA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13091050
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,550 26,950
18,550 26,950
CURRENT ASSETS
Debtors 5 2,855 100
Cash at bank and in hand 12,662 18,571
15,517 18,671
Creditors: Amounts Falling Due Within One Year 6 (33,967 ) (17,440 )
NET CURRENT ASSETS (LIABILITIES) (18,450 ) 1,231
TOTAL ASSETS LESS CURRENT LIABILITIES 100 28,181
NET ASSETS 100 28,181
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account - 28,081
SHAREHOLDERS' FUNDS 100 28,181
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Karen Wise
Director
08/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Karen Wise Research Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13091050 . The registered office is 10 Brookfield Road, London, W4 1DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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:
Freehold 25% Straight Line
Computer Equipment 25% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 33,410 1,818 35,228
Additions - 416 416
As at 31 December 2023 33,410 2,234 35,644
Depreciation
As at 1 January 2023 7,594 684 8,278
Provided during the period 8,353 463 8,816
As at 31 December 2023 15,947 1,147 17,094
Net Book Value
As at 31 December 2023 17,463 1,087 18,550
As at 1 January 2023 25,816 1,134 26,950
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 100 100
Director's loan account 2,755 -
2,855 100
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 8,536 14,613
VAT 2,733 2,827
Accruals and deferred income 22,698 -
33,967 17,440
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4