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Registered Number: 07720801
England & Northern Ireland

 

 

 

SEGURA ASSOCIATES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Directors Nikolai Segura
Maresa Segura
Registered Number 07720801
Registered Office C/O Mills & Co Accountants Ltd, KAO HOCKHAM BUILDING
EDINBURGH WAY
HARLOW
ESSEX
CM20 2NQ
Accountants M & A ACCOUNTANCY SERVICES S.L
Calle Los Huertos 97, LN5
Nerja
Malaga
Spain
29780
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 July 2023.
Principal activities
Principal activity of the company during the financial year was of Consultancy
Directors
The directors who served the company throughout the year were as follows:
Nikolai Segura
Maresa Segura
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Nikolai Segura
Director

Date approved: 10 April 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of SEGURA ASSOCIATES LIMITED for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SEGURA ASSOCIATES LIMITED for the year ended 31 July 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of SEGURA ASSOCIATES LIMITED, as a body, in accordance with the terms of our engagement letter dated 10 April 2024 . Our work has been undertaken solely to prepare for your approval the accounts of SEGURA ASSOCIATES LIMITED and state those matters that we have agreed to state to the Board of Directors of SEGURA ASSOCIATES LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SEGURA ASSOCIATES LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that SEGURA ASSOCIATES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of SEGURA ASSOCIATES LIMITED.You consider that SEGURA ASSOCIATES LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of SEGURA ASSOCIATES LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 July 2023.



....................................................
M & A ACCOUNTANCY SERVICES S.L
Calle Los Huertos 97, LN5
Nerja
Malaga
Spain
29780
10 April 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 4,448    3,521 
4,448    3,521 
Current assets      
Debtors 4 237    38,880 
Cash at bank and in hand 30,358    49,803 
30,595    88,683 
Creditors: amount falling due within one year 5 (3,922)   (27,579)
Net current assets 26,673    61,104 
 
Total assets less current liabilities 31,121    64,625 
Net assets 31,121    64,625 
 

Capital and reserves
     
Called up share capital 10    10 
Profit and loss account 31,111    64,615 
Shareholder's funds 31,121    64,625 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 10 April 2024 and were signed on its behalf by:


-------------------------------
Nikolai Segura
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 August 2021 10  28,728  28,738 
Profit for the year 99,706  99,706 
Total comprehensive income for the year 99,706  99,706 
Dividends (63,819) (63,819)
Total investments by and distributions to owners (63,819) (63,819)
At 31 July 2022 10  64,615  64,625 
At 01 August 2022 10  63,576  63,586 
Profit for the year 16,991  16,991 
Total comprehensive income for the year 16,991  16,991 
Dividends (49,456) (49,456)
Total investments by and distributions to owners (49,456) (49,456)
At 31 July 2023 10  31,111  31,121 
5
General Information
SEGURA ASSOCIATES LIMITED is a private company, limited by shares, registered in England & Northern Ireland, registration number 07720801, registration address C/O Mills & Co Accountants Ltd, KAO HOCKHAM BUILDING, EDINBURGH WAY , HARLOW, ESSEX, CM20 2NQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 33.33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 August 2022 4,348    2,415    6,763 
Additions   2,280    2,280 
Disposals    
At 31 July 2023 4,348    4,695    9,043 
Depreciation
At 01 August 2022 827    2,415    3,242 
Charge for year 705    648    1,353 
On disposals    
At 31 July 2023 1,532    3,063    4,595 
Net book values
Closing balance as at 31 July 2023 2,816    1,632    4,448 
Opening balance as at 01 August 2022 3,521      3,521 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   38,880 
VAT 237   
237    38,880 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 3,771    21,462 
PAYE & Social Security 151   
VAT   6,117 
3,922    27,579 

6