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Registered Number: 07703458
England and Wales

 

 

 

ACCOUNTANCY SERVICES 4 BUSINESS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 2,032    2,625 
2,032    2,625 
Current assets      
Debtors 5 115,988    90,384 
Cash at bank and in hand 72,320    81,182 
188,308    171,566 
Creditors: amount falling due within one year 6 (66,187)   (47,974)
Net current assets 122,121    123,592 
 
Total assets less current liabilities 124,153    126,217 
Creditors: amount falling due after more than one year 7 (80,442)   (94,995)
Provisions for liabilities 8 (258)   (222)
Net assets 43,453    31,000 
 

Capital and reserves
     
Called up share capital 102    102 
Profit and loss account 43,351    30,898 
Shareholder's funds 43,453    31,000 
 


For the year ended 30 June 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 financial statements were approved by the director on 29 March 2024 and were signed by:


-------------------------------
Alison Basson
Director
1
General Information
Accountancy Services 4 Business Ltd is a private company, limited by shares, registered in England and Wales, registration number 07703458, registration address 198 Liverpool Road, Cadishead, Greater Manchester, M44 5DB.

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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to 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
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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 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:
Fixtures and Fittings 30 Reducing Balance
Computer Equipment 30 Reducing Balance
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 8 (2022 : 8).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2022 100,454    100,454 
Additions  
Disposals  
At 30 June 2023 100,454    100,454 
Amortisation
At 01 July 2022 100,454    100,454 
Charge for year  
On disposals  
At 30 June 2023 100,454    100,454 
Net book values
At 30 June 2023  
At 30 June 2022  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 July 2022 6,760    1,403    8,163 
Additions   240    240 
Disposals    
At 30 June 2023 6,760    1,643    8,403 
Depreciation
At 01 July 2022 4,975    563    5,538 
Charge for year 535    298    833 
On disposals    
At 30 June 2023 5,510    861    6,371 
Net book values
Closing balance as at 30 June 2023 1,250    782    2,032 
Opening balance as at 01 July 2022 1,785    840    2,625 


5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 104,542    88,141 
Prepayments & Accrued Income 774    430 
Advance Received (2,246)   (3,616)
Other Debtors 600    6,712 
103,670    91,667 

5.

Debtors: amounts falling due after one year

2023
£
  2022
£
Other Debtors 12,318    (1,283)
12,318    (1,283)

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 15,418    11,589 
PAYE & Social Security 1,358    1,081 
Accrued Expenses 10,440    11,613 
Other Creditors 1   
Directors' Current Accounts 10,000   
VAT 28,970    23,691 
66,187    47,974 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 23,333    31,333 
Directors' Loan Accounts 57,109    63,662 
80,442    94,995 

8.

Provisions for liabilities

2023
£
  2022
£
Pension Provisions 258    222 
258    222 

2