IRIS Accounts Production v24.1.0.578 09228660 director 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh092286602022-12-31092286602023-12-31092286602023-01-012023-12-31092286602021-12-31092286602022-01-012022-12-31092286602022-12-3109228660ns15:EnglandWales2023-01-012023-12-3109228660ns14:PoundSterling2023-01-012023-12-3109228660ns10:Director12023-01-012023-12-3109228660ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3109228660ns10:SmallEntities2023-01-012023-12-3109228660ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3109228660ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3109228660ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3109228660ns10:FullAccounts2023-01-012023-12-3109228660ns10:RegisteredOffice2023-01-012023-12-3109228660ns5:CurrentFinancialInstruments2023-12-3109228660ns5:CurrentFinancialInstruments2022-12-3109228660ns5:ShareCapital2023-12-3109228660ns5:ShareCapital2022-12-3109228660ns5:RetainedEarningsAccumulatedLosses2023-12-3109228660ns5:RetainedEarningsAccumulatedLosses2022-12-3109228660ns5:ComputerEquipment2023-01-012023-12-3109228660ns5:ComputerEquipment2022-12-3109228660ns5:ComputerEquipment2023-12-3109228660ns5:ComputerEquipment2022-12-3109228660ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3109228660ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31092286601ns10:Director12022-12-31092286601ns10:Director12021-12-31092286601ns10:Director12023-01-012023-12-31092286601ns10:Director12022-01-012022-12-31092286601ns10:Director12023-12-31092286601ns10:Director12022-12-31
REGISTERED NUMBER: 09228660 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Spoken Brand Narratives Limited

Spoken Brand Narratives Limited (Registered number: 09228660)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Spoken Brand Narratives Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: B Ritchie





REGISTERED OFFICE: 1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY





REGISTERED NUMBER: 09228660 (England and Wales)





ACCOUNTANTS: Butt Miller
Chartered Accountants
1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY

Spoken Brand Narratives Limited (Registered number: 09228660)

Statement of Financial Position
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 4,128 6,116

CURRENT ASSETS
Debtors 5 142,025 32,994
Cash at bank 305,197 898,514
447,222 931,508
CREDITORS
Amounts falling due within one year 6 (115,265 ) (223,572 )
NET CURRENT ASSETS 331,957 707,936
TOTAL ASSETS LESS CURRENT LIABILITIES 336,085 714,052

PROVISIONS FOR LIABILITIES (1,032 ) (1,529 )
NET ASSETS 335,053 712,523

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 335,052 712,522
335,053 712,523

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 22 March 2024 and were signed by:





B Ritchie - Director


Spoken Brand Narratives Limited (Registered number: 09228660)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Spoken Brand Narratives Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Turnover represents the value of the services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the statement of financial position date turnover represents the value of the services provided to date based on a proportion of the total expected consideration at completion.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Cash balances
The director is actively reserving cash to fund future working capital requirements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Spoken Brand Narratives Limited (Registered number: 09228660)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023
and 31 December 2023 20,836
DEPRECIATION
At 1 January 2023 14,720
Charge for year 1,988
At 31 December 2023 16,708
NET BOOK VALUE
At 31 December 2023 4,128
At 31 December 2022 6,116

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 115,240 32,390
Social security and
other taxes 1,007 604
Director's current account 25,778 -
142,025 32,994

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 900 -
Tax 44,423 17,752
VAT 22,681 7,505
Other creditors 46,802 26,658
Director's current account - 171,657
Accruals and deferred income 459 -
115,265 223,572

Spoken Brand Narratives Limited (Registered number: 09228660)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
B Ritchie
Balance outstanding at start of year (171,657 ) (245,687 )
Amounts advanced 736,561 132,704
Amounts repaid (539,126 ) (58,674 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 25,778 (171,657 )

The above loan is unsecured, repayable on demand and where applicable interest has been charged at HMRC's approved rate.