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Company Registration No. 12451835 (England and Wales)
Fresh Accounting & Legal Limited Unaudited accounts for the period from 28 February 2022 to 26 February 2023
Fresh Accounting & Legal Limited Unaudited accounts Contents
Page
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Fresh Accounting & Legal Limited Company Information for the period from 28 February 2022 to 26 February 2023
Director
Catherine Khan
Company Number
12451835 (England and Wales)
Registered Office
7 Bell yard London England WC2A 2JR
Accountants
Fresh Accounting & Legal Limited 7, Bell Yard London WC2A 2JR
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Fresh Accounting & Legal Limited Statement of financial position as at 26 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,510 
9,765 
Current assets
Inventories
5,805 
5,113 
Debtors
16,298 
14,897 
Cash at bank and in hand
11,688 
8,144 
33,791 
28,154 
Creditors: amounts falling due within one year
(39,944)
(37,088)
Net current liabilities
(6,153)
(8,934)
Net assets
357 
831 
Capital and reserves
Called up share capital
400 
400 
Profit and loss account
(43)
431 
Shareholders' funds
357 
831 
For the period ending 26 February 2023 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 November 2023 and were signed on its behalf by
Catherine Khan Director Company Registration No. 12451835
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Fresh Accounting & Legal Limited Notes to the Accounts for the period from 28 February 2022 to 26 February 2023
1
Statutory information
Fresh Accounting & Legal Limited is a private company, limited by shares, registered in England and Wales, registration number 12451835. The registered office is 7 Bell yard, London, England, WC2A 2JR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on Cost
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 28 February 2022
16,275 
At 26 February 2023
16,275 
Depreciation
At 28 February 2022
6,510 
Charge for the period
3,255 
At 26 February 2023
9,765 
Net book value
At 26 February 2023
6,510 
At 27 February 2022
9,765 
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Fresh Accounting & Legal Limited Notes to the Accounts for the period from 28 February 2022 to 26 February 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
16,298 
14,897 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
2,060 
1,856 
Loans from directors
37,884 
35,232 
39,944 
37,088 
7
Average number of employees
During the period the average number of employees was 0 (2022: 0).
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