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COMPANY REGISTRATION NUMBER: 07218811
Where There's Smoke... Limited
Filleted Unaudited Financial Statements
30 April 2023
Where There's Smoke... Limited
Financial Statements
Year ended 30 April 2023
Contents
Page
Officers and professional advisers
1
Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements
2
Statement of financial position
3
Notes to the financial statements
5
Where There's Smoke... Limited
Officers and Professional Advisers
Director
H Clements
Registered office
727-729 High Road
London
N12 0BP
Accountants
Complete Accounting Solutions
Chartered Certified Accountants
727-729 High Road
London
N12 0BP
Where There's Smoke... Limited
Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Where There's Smoke... Limited
Year ended 30 April 2023
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 April 2023, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Complete Accounting Solutions Chartered Certified Accountants
727-729 High Road London N12 0BP
Where There's Smoke... Limited
Statement of Financial Position
30 April 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
5
2,575
3,900
Current assets
Debtors
6
19,195
38,627
Cash at bank and in hand
187,635
324,207
---------
---------
206,830
362,834
Creditors: amounts falling due within one year
7
17,568
131,347
---------
---------
Net current assets
189,262
231,487
---------
---------
Total assets less current liabilities
191,837
235,387
---------
---------
Net assets
191,837
235,387
---------
---------
Capital and reserves
Called up share capital
1
1
Profit and loss account
191,836
235,386
---------
---------
Shareholders funds
191,837
235,387
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 April 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Where There's Smoke... Limited
Statement of Financial Position (continued)
30 April 2023
These financial statements were approved by the board of directors and authorised for issue on 19 January 2024 , and are signed on behalf of the board by:
H Clements
Director
Company registration number: 07218811
Where There's Smoke... Limited
Notes to the Financial Statements
Year ended 30 April 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
33% straight line
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2022: 2 ).
5. Tangible assets
Equipment
£
Cost
At 1 May 2022
20,458
Additions
916
--------
At 30 April 2023
21,374
--------
Depreciation
At 1 May 2022
16,558
Charge for the year
2,241
--------
At 30 April 2023
18,799
--------
Carrying amount
At 30 April 2023
2,575
--------
At 30 April 2022
3,900
--------
6. Debtors
2023
2022
£
£
Trade debtors
7,980
10,079
Other debtors
11,215
28,548
--------
--------
19,195
38,627
--------
--------
7. Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
1,178
1,008
Corporation tax
13,001
45,204
Social security and other taxes
89
1,800
Other creditors
3,300
83,335
--------
---------
17,568
131,347
--------
---------