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dpl-frs:CostSales dpl-frs:Item12 2022-08-31 09929499 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 09929499 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 09929499 1 2021-09-01 2022-08-31 09929499 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 09929499
Roundabout Free Community Newspaper
Unaudited Financial Statements
For The Year Ended 31 August 2023
Jeffrey Rose Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09929499
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 238 280
238 280
CURRENT ASSETS
Debtors 5 7,575 4,439
Cash at bank and in hand 3,086 12,261
10,661 16,700
Creditors: Amounts Falling Due Within One Year 6 (952 ) (757 )
NET CURRENT ASSETS (LIABILITIES) 9,709 15,943
TOTAL ASSETS LESS CURRENT LIABILITIES 9,947 16,223
NET ASSETS 9,947 16,223
Income and Expenditure Account 9,947 16,223
MEMBERS' FUNDS 9,947 16,223
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 Income and Expenditure Account.
On behalf of the board
Mr Richard Harris
Director
Mr Neil Pike
Director
Ms Karen Wakefield
Director
09/02/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Roundabout Free Community Newspaper is a private company, limited by guarantee, incorporated in England & Wales, registered number 09929499 . The registered office is Town Hall , Sherwood Drive, New Ollerton, Notts, NG22 9PP.
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. 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 15
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 948
As at 31 August 2023 948
Depreciation
As at 1 September 2022 668
Provided during the period 42
As at 31 August 2023 710
Net Book Value
As at 31 August 2023 238
As at 1 September 2022 280
Page 2
Page 3
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,895 4,328
Prepayments and accrued income 680 111
7,575 4,439
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 480 480
Net wages 472 277
952 757
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3