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REGISTERED NUMBER: 07386830 (England and Wales)











Financial Statements

for the Year Ended 30 September 2023

for

TONY MERCER ASSOCIATES LIMITED

TONY MERCER ASSOCIATES LIMITED (REGISTERED NUMBER: 07386830)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TONY MERCER ASSOCIATES LIMITED

Company Information
for the Year Ended 30 September 2023







DIRECTOR: Mr A J P Mercer





REGISTERED OFFICE: 42 Lytton Road
Barnet
Hertfordshire
EN5 5BY





REGISTERED NUMBER: 07386830 (England and Wales)





ACCOUNTANTS: Jeff Lermer & Associates
Chartered Accountants
42 Lytton Road
Barnet
Hertfordshire
EN5 5BY

TONY MERCER ASSOCIATES LIMITED (REGISTERED NUMBER: 07386830)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,030 1,287

CURRENT ASSETS
Debtors 5 15,000 6,000
Cash at bank 81,988 135,109
96,988 141,109
CREDITORS
Amounts falling due within one year 6 97,862 142,333
NET CURRENT LIABILITIES (874 ) (1,224 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

156

63

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 56 (37 )
SHAREHOLDERS' FUNDS 156 63

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 14 April 2024 and were signed by:





Mr A J P Mercer - Director


TONY MERCER ASSOCIATES LIMITED (REGISTERED NUMBER: 07386830)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Tony Mercer Associates Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of services, excluding VAT.

Tangible fixed assets
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment - 20% Reducing Balance.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipmen
£   
COST
At 1 October 2022
and 30 September 2023 2,285
DEPRECIATION
At 1 October 2022 998
Charge for year 257
At 30 September 2023 1,255
NET BOOK VALUE
At 30 September 2023 1,030
At 30 September 2022 1,287

TONY MERCER ASSOCIATES LIMITED (REGISTERED NUMBER: 07386830)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 12,000 3,000
Prepayments and accrued income 3,000 3,000
15,000 6,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Tax 3,134 2,605
Social security and other taxes 95 -
Directors' current accounts 90,871 135,228
Accruals and deferred income 3,762 4,500
97,862 142,333

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
50 A Ordinary £1 50 50
49 B Ordinary £1 49 49
1 C Ordinary £1 1 1
100 100

8. RELATED PARTY DISCLOSURES

As at the balance sheet date, included in creditors due within one year is an amount of 90,871 (2022 : 135,228) due to the director. The amount is interest free and repayable on demand.