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2023-04-30 11836618 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 11836618 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 11836618 dpl-frs:Item8 2022-05-01 2023-04-30 11836618 dpl-frs:Item8 2022-04-30 11836618 dpl-frs:Item8 2023-04-30 11836618 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 11836618 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 11836618 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 11836618 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 11836618 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 11836618 dpl-frs:Item9 2022-05-01 2023-04-30 11836618 dpl-frs:Item9 2022-04-30 11836618 dpl-frs:Item9 2023-04-30 11836618 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 11836618 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 11836618 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 11836618 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 11836618 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 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Registered number: 11836618
Michael Stuart Associates Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
Michael Stuart Associates
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11836618
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 22,768 24,155
Tangible Assets 5 8,277 13,612
Investments 6 8,008 8,008
39,053 45,775
CURRENT ASSETS
Debtors 7 93,092 75,346
Cash at bank and in hand 41,464 86,552
134,556 161,898
Creditors: Amounts Falling Due Within One Year 8 (61,793 ) (67,461 )
NET CURRENT ASSETS (LIABILITIES) 72,763 94,437
TOTAL ASSETS LESS CURRENT LIABILITIES 111,816 140,212
Creditors: Amounts Falling Due After More Than One Year 9 (58,427 ) (86,140 )
NET ASSETS 53,389 54,072
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 53,289 53,972
SHAREHOLDERS' FUNDS 53,389 54,072
Page 1
Page 2
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Smith
Director
13/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Michael Stuart Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11836618 . The registered office is Michael Stuart Associates Ltd, Suite F4, TempleWood Industrial Estate, Stock Road, Chelmsford, CM2 8LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Straight Line
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 4)
5 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2022 28,317
As at 30 April 2023 28,317
Amortisation
As at 1 May 2022 4,162
Provided during the period 1,387
As at 30 April 2023 5,549
Net Book Value
As at 30 April 2023 22,768
As at 1 May 2022 24,155
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2022 33,357
Additions 2,964
As at 30 April 2023 36,321
Depreciation
As at 1 May 2022 19,745
Provided during the period 8,299
As at 30 April 2023 28,044
Net Book Value
As at 30 April 2023 8,277
As at 1 May 2022 13,612
6. Investments
Unlisted
£
Cost
As at 1 May 2022 8,008
Additions -
As at 30 April 2023 8,008
Provision
As at 1 May 2022 -
As at 30 April 2023 -
...CONTINUED
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Net Book Value
As at 30 April 2023 8,008
As at 1 May 2022 8,008
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 27,762 34,180
Other debtors & prepayments 65,330 41,166
93,092 75,346
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,831 3,154
Bank loans and overdrafts 20,740 24,984
Corporation tax 27,150 32,604
Other taxes and social security costs 1,172 3,171
Accruals and deferred income 6,900 3,548
61,793 67,461
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 58,427 86,140
58,427 86,140
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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