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Registered number: 09096262
Square Mile Accounting Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Square Mile Accounting Limited
Arquen House
4-6 Spicer Street
St. Albans
AL3 4PQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09096262
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 70,694 -
Tangible Assets 5 103,209 118,992
Investments 6 - 73,409
173,903 192,401
CURRENT ASSETS
Debtors 7 164,902 117,415
Cash at bank and in hand 45,532 45,450
210,434 162,865
Creditors: Amounts Falling Due Within One Year 8 (212,115 ) (117,946 )
NET CURRENT ASSETS (LIABILITIES) (1,681 ) 44,919
TOTAL ASSETS LESS CURRENT LIABILITIES 172,222 237,320
Creditors: Amounts Falling Due After More Than One Year 9 (107,402 ) (182,196 )
NET ASSETS 64,820 55,124
CAPITAL AND RESERVES
Called up share capital 11 106 100
Profit and Loss Account 64,714 55,024
SHAREHOLDERS' FUNDS 64,820 55,124
Page 1
Page 2
For the year ending 30 June 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 his 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
D A Gormer
Director
14th February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Square Mile Accounting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09096262 . The registered office is Arquen House, 4-6 Spicer Street, St. Albans, AL3 4PQ.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% on cost
Motor Vehicles 20% on reducing balance
Computer Equipment 25% on cost
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.9. Investments in subsidiaries
Investments in subsidiaries are measured at cost less accumulated impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2022: 15)
15 15
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4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 -
Additions 73,409
As at 30 June 2023 73,409
Amortisation
As at 1 July 2022 -
Provided during the period 2,715
As at 30 June 2023 2,715
Net Book Value
As at 30 June 2023 70,694
As at 1 July 2022 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 39,947 90,335 45,504 175,786
Additions - - 4,476 4,476
Disposals (2,822 ) - (5,874 ) (8,696 )
As at 30 June 2023 37,125 90,335 44,106 171,566
Depreciation
As at 1 July 2022 23,227 6,870 26,697 56,794
Provided during the period 3,675 8,366 6,858 18,899
Disposals (1,727 ) - (5,609 ) (7,336 )
As at 30 June 2023 25,175 15,236 27,946 68,357
Net Book Value
As at 30 June 2023 11,950 75,099 16,160 103,209
As at 1 July 2022 16,720 83,465 18,807 118,992
6. Investments
Other
£
Cost
As at 1 July 2022 73,409
Disposals (73,409 )
As at 30 June 2023 -
Provision
As at 1 July 2022 -
As at 30 June 2023 -
...CONTINUED
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Net Book Value
As at 30 June 2023 -
As at 1 July 2022 73,409
During the year an investment in North Star Accounting Ltd was written down to nill during the year.
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 30,932 80,542
Prepayments and accrued income 77,948 19,138
Other debtors 56,022 7,769
Director's loan account - 9,966
164,902 117,415
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 13,219 13,219
Trade creditors 22,995 7,745
Bank loans and overdrafts 34,000 1,356
Corporation tax 80,711 20,757
Other taxes and social security 13,271 10,683
VAT 45,383 44,226
Pensions Payable 2,536 2,805
Amounts owed to subsidiaries - 17,155
212,115 117,946
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 42,719 51,172
Other Long Term Creditors 64,683 131,024
107,402 182,196
The finance leases are secured on the assets concerned.
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,219 13,219
Later than one year and not later than five years 42,719 51,172
55,938 64,391
55,938 64,391
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11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 106 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Mr David Gormer 9,965 - 9,965 - -
The above loan was repaid in full during the financial year and was charged at a rate of 2%.
13. Related Party Transactions
The company has taken advantage of the exemption under paragraph 33.1A of Financial Reporting Standard 102 not to disclose transactions with other wholly owned subsidiaries of the company.  During the year a loan of £44,320 was extended to Alemso Ltd which is owned by the director.  The loan carries an interest rate of 2.5% p.a.
14. Ultimate Controlling Party
The director is considered to be the ultimate controlling party by virtue of their majority shareholding.
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