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Registration number: 09160799

Liz Rawlinson Design Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 August 2023

 

Liz Rawlinson Design Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 6

 

Liz Rawlinson Design Limited

Company Information

Director

E Rawlinson

Registered office

1 Field End Lane
Holmbridge
Holmfirth
West Yorkshire
HD9 2NH

 

Liz Rawlinson Design Limited

(Registration number: 09160799)
Balance Sheet as at 31 August 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

2,052

1,221

Current assets

 

Debtors

963

-

Cash at bank and in hand

 

4,016

9,629

 

4,979

9,629

Creditors: Amounts falling due within one year

5

(2,258)

(1,811)

Net current assets

 

2,721

7,818

Total assets less current liabilities

 

4,773

9,039

Provisions for liabilities

(390)

(232)

Net assets

 

4,383

8,807

Capital and reserves

 

Called up share capital

100

100

Retained earnings

4,283

8,707

Shareholders' funds

 

4,383

8,807

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

Liz Rawlinson Design Limited

(Registration number: 09160799)
Balance Sheet as at 31 August 2023

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 April 2023
 

.........................................
E Rawlinson
Director

 

Liz Rawlinson Design Limited

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

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1 Field End Lane
Holmbridge
Holmfirth
West Yorkshire
HD9 2NH
England

These financial statements were authorised for issue by the director on 3 April 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

 

Liz Rawlinson Design Limited

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office Equipment

25% reducing balance

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

 

Liz Rawlinson Design Limited

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

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 September 2022

6,039

6,039

Additions

1,928

1,928

Disposals

(828)

(828)

At 31 August 2023

7,139

7,139

Depreciation

At 1 September 2022

4,818

4,818

Charge for the year

748

748

Eliminated on disposal

(479)

(479)

At 31 August 2023

5,087

5,087

Carrying amount

At 31 August 2023

2,052

2,052

At 31 August 2022

1,221

1,221

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

-

997

Accruals and deferred income

990

743

Other creditors

1,268

71

2,258

1,811