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Registered Number: 08734734
England and Wales

 

 

 

AND PUZZLED LTD


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of And Puzzled Ltd for the year ended 31 October 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of And Puzzled Ltd for the year ended 31 October 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 us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of And Puzzled Ltd, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of And Puzzled Ltd and state those matters that we have agreed to state to the Board of Directors of And Puzzled Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than And Puzzled Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that And Puzzled Ltd 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 of And Puzzled Ltd. You consider that And Puzzled Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of And Puzzled Ltd. 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 statutory accounts for the year ended 31 October 2023. 







....................................................
Chawton Hector
2 Maules Gardens
Bristol
Avon
BS34 8AN

05 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 938    1,243 
938    1,243 
Current assets      
Debtors: amounts falling due within one year 19,101    19,101 
Cash at bank and in hand   (3)
19,101    19,098 
Creditors: amount falling due within one year (36,077)   (34,687)
Net current liabilities (16,976)   (15,589)
 
Total assets less current liabilities (16,038)   (14,346)
Net liabilities (16,038)   (14,346)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (16,138)   (14,446)
Shareholder's funds (16,038)   (14,346)
 


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

Director's 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 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 05 March 2024 and were signed by:


-------------------------------
Ola Nilsson
Director
2
General Information
And Puzzled Ltd is a private company, limited by shares, registered in England and Wales, registration number 08734734, registration address 35a Lower Clapton Road, London, E5 0NS .

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)
Going concern basis
The director believes that the companies Research and Development expenditure will be rewarded and that going forward sustainable levels of revenue will be generated. Thus he continues to support the business and adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Research and development expenditure
Development expenditure is deferred to the extent that its recovery is reasonably regarded as assured.
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:
Plant and Machinery 20% Reducing Balance
Computer Equipment 25% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 November 2022 336    4,801    5,137 
Additions    
Disposals    
At 31 October 2023 336    4,801    5,137 
Depreciation
At 01 November 2022 225    3,669    3,894 
Charge for year 22    283    305 
On disposals    
At 31 October 2023 247    3,952    4,199 
Net book values
Closing balance as at 31 October 2023 89    849    938 
Opening balance as at 01 November 2022 111    1,132    1,243 


4.

Share Capital

Authorised
100 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3