2022-05-01 2023-04-30 false No description of principal activity Capium Accounts Production 1.1 06783737 bus:FullAccounts 2022-05-01 2023-04-30 06783737 bus:Micro-entities 2022-05-01 2023-04-30 06783737 bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 06783737 bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 06783737 bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 06783737 2022-05-01 2023-04-30 06783737 2023-04-30 06783737 bus:RegisteredOffice 2022-05-01 2023-04-30 06783737 core:WithinOneYear 2023-04-30 06783737 core:AfterOneYear 2023-04-30 06783737 bus:Director1 2022-05-01 2023-04-30 06783737 bus:Director1 2023-04-30 06783737 bus:Director1 2021-05-01 2022-04-30 06783737 2021-05-01 06783737 bus:CompanySecretary1 2022-05-01 2023-04-30 06783737 bus:LeadAgentIfApplicable 2022-05-01 2023-04-30 06783737 2021-05-01 2022-04-30 06783737 2022-04-30 06783737 core:WithinOneYear 2022-04-30 06783737 core:AfterOneYear 2022-04-30 06783737 bus:EntityAccountantsOrAuditors 2021-05-01 2022-04-30 06783737 bus:OrdinaryShareClass1 2022-05-01 2023-04-30 06783737 bus:OrdinaryShareClass1 2023-04-30 06783737 bus:OrdinaryShareClass1 2021-05-01 2022-04-30 06783737 bus:OrdinaryShareClass1 2022-04-30 06783737 core:FurnitureFittings 2022-05-01 2023-04-30 06783737 core:FurnitureFittings 2023-04-30 06783737 core:FurnitureFittings 2022-04-30 06783737 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-04-30 06783737 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-04-30 06783737 core:CostValuation core:Non-currentFinancialInstruments 2023-04-30 06783737 core:CostValuation core:Non-currentFinancialInstruments 2022-04-30 06783737 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-04-30 06783737 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-04-30 06783737 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-04-30 06783737 core:Non-currentFinancialInstruments 2023-04-30 06783737 core:Non-currentFinancialInstruments 2022-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 06783737
England and Wales

 

 

 

RAY DYER ACCOUNTANTS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
Director R Dyer
Registered Number 06783737
Registered Office Inglenook
Main Road
Nutbourne
West Sussex
PO18 8RR
Accountants Ray Dyer Chartered Accountants
Inglenook
Main Road
Nutbourne
PO18 8RR
1
  2023   2022
    £ £   £ £
Fixed assets   31,031      29,863 
Current assets 269,167      254,946   
Creditors: amount falling due within one year (28,478)     (36,704)  
Net current assets   240,689      218,242 
Total assets less current liabilities   271,720      248,105 
Net assets   271,720      248,105 
 

         
Capital and reserves   271,720      248,105 
 
NOTES TO THE ACCOUNTS

General Information
Ray Dyer Accountants Ltd is a private company, limited by shares, registered in England and Wales, registration number 06783737, registration address Inglenook, Main Road, Nutbourne, West Sussex, PO18 8RR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – 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.
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        10% Reducing Balance
2.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 May 2022 53,270    53,270 
Additions 4,154    4,154 
Disposals  
At 30 April 2023 57,424    57,424 
Depreciation
At 01 May 2022 23,407    23,407 
Charge for year 2,986    2,986 
On disposals  
At 30 April 2023 26,393    26,393 
Net book values
Closing balance as at 30 April 2023 31,031    31,031 
Opening balance as at 01 May 2022 29,863    29,863 


3.

Average number of employees

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


For the year ended 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 accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 19 January 2024 and were signed by:


--------------------------------
R Dyer
Director
2