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frs-countries:EnglandWales 2022-03-01 2023-02-28
Registered number: 07149574
Bruce Allen Accountancy Services Limited
Unaudited Financial Statements
For The Year Ended 28 February 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07149574
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,325 3,100
2,325 3,100
CURRENT ASSETS
Debtors 6 206,463 211,607
Cash at bank and in hand 73,689 110,148
280,152 321,755
Creditors: Amounts Falling Due Within One Year 7 (62,775 ) (103,919 )
NET CURRENT ASSETS (LIABILITIES) 217,377 217,836
TOTAL ASSETS LESS CURRENT LIABILITIES 219,702 220,936
NET ASSETS 219,702 220,936
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 219,602 220,836
SHAREHOLDERS' FUNDS 219,702 220,936
Page 1
Page 2
For the year ending 28 February 2024 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 directors acknowledge their 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
Paul Goff
Director
Andrew Catley
Director
1st March 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
Bruce Allen Accountancy Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07149574 . The registered office is Bruce Allen Llp Ground Floor Suite Crown House, 40 North Street, Hornchurch, RM11 1EW.
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. 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 .... years.
2.4. 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:
Computer Equipment 25% per annum reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2023 84,253
As at 28 February 2024 84,253
Amortisation
As at 1 March 2023 84,253
As at 28 February 2024 84,253
Net Book Value
As at 28 February 2024 -
As at 1 March 2023 -
Page 3
Page 4
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2023 19,143
As at 28 February 2024 19,143
Depreciation
As at 1 March 2023 16,043
Provided during the period 775
As at 28 February 2024 16,818
Net Book Value
As at 28 February 2024 2,325
As at 1 March 2023 3,100
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 206,463 211,607
206,463 211,607
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
VAT 2,775 3,919
Directors' loan accounts 60,000 100,000
62,775 103,919
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4