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Registered Number: 08943676
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 September 2023

for

STEVENSON DEVELOPMENT LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3   21,575 
  21,575 
Current assets      
Debtors 4   690 
Cash at bank and in hand   5,841 
  6,531 
Creditors: amount falling due within one year 5 (2,294)   (17,116)
Net current assets (2,294)   (10,585)
 
Total assets less current liabilities (2,294)   10,990 
Creditors: amount falling due after more than one year 6   (8,791)
Provisions for liabilities 7   (4,099)
Net assets (2,294)   (1,900)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (2,394)   (2,000)
Shareholder's funds (2,294)   (1,900)
 


For the year ended 30 September 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 19 April 2024 and were signed on its behalf by:


-------------------------------
Anna Stevenson
Director
1
General Information
Stevenson Development Limited is a private company, limited by shares, registered in England and Wales, registration number 08943676, registration address 13 The Close, Norwich, Norfolk, NR1 4DS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
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:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% 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 Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2022 69,898    422    10,629    80,949 
Additions      
Disposals (69,898)   (422)   (10,629)   (80,949)
At 30 September 2023      
Depreciation
At 01 October 2022 51,469    79    7,826    59,374 
Charge for year      
On disposals (51,469)   (79)   (7,826)   (59,374)
At 30 September 2023      
Net book values
Closing balance as at 30 September 2023      
Opening balance as at 01 October 2022 18,429    343    2,803    21,575 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Accrued Income   690 
  690 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts   3,426 
Corporation Tax   3,291 
PAYE & Social Security 263    407 
Directors' Current Accounts 1,863    9,348 
VAT 168    644 
2,294    17,116 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts   8,791 
  8,791 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 4,099    4,099 
Charged to Profit & Loss (4,099)  
  4,099 

2