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Registered Number: 11589988


 

 

 


Abridged Accounts

for the year ended 30 September 2023

for

ONLY 9 LIMITED

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Positive Payroll Limited
30 September 2023



....................................................
Positive Payroll Limited
Suite 10 Old Marsh Farm Barns
Welsh Road
Deeside
Flintshire
06 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3   2,000 
Tangible fixed assets 4 2,504    3,072 
2,504    5,072 
Current assets      
Stocks 13,500    6,576 
Cash at bank and in hand 430    18,119 
13,930    24,695 
Creditors: amount falling due within one year (11,090)   (3,734)
Net current assets 2,840    20,961 
 
Total assets less current liabilities 5,344    26,033 
Creditors: amount falling due after more than one year (22,077)   (36,678)
Provisions for liabilities (1,209)   (1,685)
Net liabilities (17,942)   (12,330)
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account (18,042)   (12,430)
Shareholder's funds (17,942)   (12,330)
 


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.

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 06 March 2024 and were signed by:


-------------------------------
James Eaton
Director
2
General Information
ONLY 9 LIMITED is a private company, limited by shares, registered in , registration number 11589988, registration address SUITE 10 OLD MARSH FARM BARNS, WELSH ROAD DEESIDE, CH5 2LY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – 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.
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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
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
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Computer Equipment 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 1 (2022 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2022 10,000    10,000 
Additions  
Disposals  
At 30 September 2023 10,000    10,000 
Amortisation
At 01 October 2022 8,000    8,000 
Charge for year 2,000    2,000 
On disposals  
At 30 September 2023 10,000    10,000 
Net book values
At 30 September 2023  
At 30 September 2022 2,000    2,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2022 1,850    3,000    1,428    285    6,563 
Additions        
Disposals        
At 30 September 2023 1,850    3,000    1,428    285    6,563 
Depreciation
At 01 October 2022 781    2,051    491    168    3,491 
Charge for year 214    237    94    23    568 
On disposals        
At 30 September 2023 995    2,288    585    191    4,059 
Net book values
Closing balance as at 30 September 2023 855    712    843    94    2,504 
Opening balance as at 01 October 2022 1,069    949    937    117    3,072 


5.

Share Capital

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

3