IRIS Accounts Production v23.4.0.336 07334922 director 1.9.22 31.8.23 31.8.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh073349222022-08-31073349222023-08-31073349222022-09-012023-08-31073349222021-08-31073349222021-09-012022-08-31073349222022-08-3107334922ns15:EnglandWales2022-09-012023-08-3107334922ns14:PoundSterling2022-09-012023-08-3107334922ns10:Director12022-09-012023-08-3107334922ns10:PrivateLimitedCompanyLtd2022-09-012023-08-3107334922ns10:SmallEntities2022-09-012023-08-3107334922ns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3107334922ns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3107334922ns10:SmallCompaniesRegimeForAccounts2022-09-012023-08-3107334922ns10:FullAccounts2022-09-012023-08-3107334922ns10:OrdinaryShareClass12022-09-012023-08-3107334922ns10:RegisteredOffice2022-09-012023-08-3107334922ns5:CurrentFinancialInstruments2023-08-3107334922ns5:CurrentFinancialInstruments2022-08-3107334922ns5:Non-currentFinancialInstruments2023-08-3107334922ns5:Non-currentFinancialInstruments2022-08-3107334922ns5:ShareCapital2023-08-3107334922ns5:ShareCapital2022-08-3107334922ns5:RetainedEarningsAccumulatedLosses2023-08-3107334922ns5:RetainedEarningsAccumulatedLosses2022-08-3107334922ns5:FurnitureFittings2022-09-012023-08-3107334922ns5:ComputerEquipment2022-09-012023-08-3107334922ns5:LandBuildings2022-08-3107334922ns5:FurnitureFittings2022-08-3107334922ns5:ComputerEquipment2022-08-3107334922ns5:LandBuildings2022-09-012023-08-3107334922ns5:LandBuildings2023-08-3107334922ns5:FurnitureFittings2023-08-3107334922ns5:ComputerEquipment2023-08-3107334922ns5:LandBuildings2022-08-3107334922ns5:FurnitureFittings2022-08-3107334922ns5:ComputerEquipment2022-08-3107334922ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3107334922ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-3107334922ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-08-3107334922ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-08-3107334922ns10:OrdinaryShareClass12023-08-3107334922ns5:RetainedEarningsAccumulatedLosses2022-08-3107334922ns5:RetainedEarningsAccumulatedLosses2022-09-012023-08-31073349221ns10:Director12022-08-31073349221ns10:Director12021-08-31073349221ns10:Director12022-09-012023-08-31073349221ns10:Director12021-09-012022-08-31073349221ns10:Director12023-08-31073349221ns10:Director12022-08-31
REGISTERED NUMBER: 07334922 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Don Roper Accountant Ltd.

Don Roper Accountant Ltd. (Registered number: 07334922)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Don Roper Accountant Ltd.

Company Information
for the Year Ended 31 August 2023







DIRECTOR: Miss L Roper





REGISTERED OFFICE: Linden Lea
Allington Lane
West End
Southampton
Hampshire
SO30 3HQ





REGISTERED NUMBER: 07334922 (England and Wales)






Don Roper Accountant Ltd. (Registered number: 07334922)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 52,869 40,660

CURRENT ASSETS
Stocks 5 4,894 7,576
Debtors 6 17,531 19,438
Cash at bank and in hand 110,790 73,146
133,215 100,160
CREDITORS
Amounts falling due within one year 7 39,184 30,820
NET CURRENT ASSETS 94,031 69,340
TOTAL ASSETS LESS CURRENT
LIABILITIES

146,900

110,000

CREDITORS
Amounts falling due after more than one
year

8

8,454

9,823
NET ASSETS 138,446 100,177

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 138,346 100,077
SHAREHOLDERS' FUNDS 138,446 100,177

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Don Roper Accountant Ltd. (Registered number: 07334922)

Balance Sheet - continued
31 August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 March 2024 and were signed by:





Miss L Roper - Director


Don Roper Accountant Ltd. (Registered number: 07334922)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Don Roper Accountant Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

Don Roper Accountant Ltd. (Registered number: 07334922)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 September 2022 38,608 8,509 4,188 51,305
Additions 10,505 - 2,752 13,257
At 31 August 2023 49,113 8,509 6,940 64,562
DEPRECIATION
At 1 September 2022 - 7,239 3,406 10,645
Charge for year - 191 857 1,048
At 31 August 2023 - 7,430 4,263 11,693
NET BOOK VALUE
At 31 August 2023 49,113 1,079 2,677 52,869
At 31 August 2022 38,608 1,270 782 40,660

5. STOCKS
31.8.23 31.8.22
£    £   
Work-in-progress 4,894 7,576

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 16,872 17,448
Other debtors - 1,203
Prepayments 659 787
17,531 19,438

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 217 2,160
Corporation tax 20,155 11,910
Social security and other taxes 565 361
VAT 7,750 4,359
Wages control account - 3,958
Directors' current accounts 9,547 7,172
Accrued expenses 950 900
39,184 30,820

Don Roper Accountant Ltd. (Registered number: 07334922)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans - 2-5 years 8,454 9,823

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 September 2022 100,077
Profit for the year 78,699
Dividends (40,430 )
At 31 August 2023 138,346

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2023 and 31 August 2022:

31.8.23 31.8.22
£    £   
Miss L Roper
Balance outstanding at start of year (7,171 ) (10,154 )
Amounts advanced 4,769 3,983
Amounts repaid (7,144 ) (1,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (9,546 ) (7,171 )

12. RELATED PARTY DISCLOSURES

The company was under the control of Miss L Roper throughout the current year. Miss L Roper is the managing director and majority shareholder.

No transactions with related parties were undertaken such as are required to be disclosed under Section 1a (Small Entities) for Financial Reporting Standard 102.