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Registered number: 13549018
Exactia Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13549018
31 August 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,361 1,809
22,361 1,809
CURRENT ASSETS
Debtors 5 160,003 38,958
Cash at bank and in hand 146,691 45,653
306,694 84,611
Creditors: Amounts Falling Due Within One Year 6 (291,362 ) (65,344 )
NET CURRENT ASSETS (LIABILITIES) 15,332 19,267
TOTAL ASSETS LESS CURRENT LIABILITIES 37,693 21,076
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,590 ) (344 )
NET ASSETS 32,103 20,732
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 32,102 20,731
SHAREHOLDERS' FUNDS 32,103 20,732
Page 1
Page 2
For the year ending 31 August 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 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
Miss J K Saleh
Director
4 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Exactia Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13549018 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Fixtures and fittings 20% Straight line
Computer equipment 20% Straight line
2.4. 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.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
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4. Tangible Assets
Fixtures and fittings Computer equipment Total
£ £ £
Cost
As at 1 September 2022 - 2,261 2,261
Additions 25,346 909 26,255
As at 31 August 2023 25,346 3,170 28,516
Depreciation
As at 1 September 2022 - 452 452
Provided during the period 5,069 634 5,703
As at 31 August 2023 5,069 1,086 6,155
Net Book Value
As at 31 August 2023 20,277 2,084 22,361
As at 1 September 2022 - 1,809 1,809
5. Debtors
31 August 2023 31 August 2022
£ £
Due within one year
Trade debtors 154,401 28,610
Prepayments and accrued income 707 -
VAT - 5,984
Other taxes and social security 4,895 4,364
160,003 38,958
6. Creditors: Amounts Falling Due Within One Year
31 August 2023 31 August 2022
£ £
Trade creditors 180,614 33,385
Corporation tax 17,940 10,134
VAT 31,601 -
Net wages 5,626 -
Other creditors 200 -
Accruals and deferred income 1,775 1,700
Directors' loan accounts 53,606 20,125
291,362 65,344
7. Share Capital
31 August 2023 31 August 2022
£ £
Allotted, Called up and fully paid 1 1
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8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 August 2023 31 August 2022
£ £
Not later than one year 4,800 -
4,800 -
9. Related Party Transactions
The following related party transactions were undertaken during the year:
A director of the company withdrew amounts totalling £49,070 (2022: £64,042), introduced £58,760 (2022: £60,168) and was paid divdends of £18,792 (2022: £24,000). At the balance sheet date the company owed the director £48,606 (2022: £20,125).
A director of the company withdrew amounts totalling £23,500, introduced £13,875 and was paid dividends of £14,625. At the balance sheet date the company owed the director £5,000.
Dividends were paid to the directors in respect of their shareholdings totalling £33,417 (2022: £24,000).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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