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Company Registration No. 10451007 (England and Wales)
Sarah Whittington Ltd Unaudited accounts for the year ended 31 October 2023
Sarah Whittington Ltd Unaudited accounts Contents
Page
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Sarah Whittington Ltd Company Information for the year ended 31 October 2023
Director
Sarah Whittington
Company Number
10451007 (England and Wales)
Registered Office
77a Richmond Road Twickenham Middlesex TW1 3AW England
Accountants
P10 Accountancy Ltd 77A Richmond Road Twickenham TW1 3AW
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sarah Whittington 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 Sarah Whittington Ltd for the year ended 31 October 2023 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
P10 Accountancy Ltd Chartered Certified Accountants 77A Richmond Road Twickenham TW1 3AW 23 July 2024
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Sarah Whittington Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
789 
850 
Current assets
Debtors
7,668 
5,938 
Cash at bank and in hand
445 
4 
8,113 
5,942 
Creditors: amounts falling due within one year
(8,321)
(6,251)
Net current liabilities
(208)
(309)
Net assets
581 
541 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
580 
540 
Shareholders' funds
581 
541 
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 July 2024 and were signed on its behalf by
Sarah Whittington Director Company Registration No. 10451007
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Sarah Whittington Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Sarah Whittington Ltd is a private company, limited by shares, registered in England and Wales, registration number 10451007. The registered office is 77a Richmond Road, Twickenham, Middlesex, TW1 3AW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line
Cash and cash equialents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Taxation
The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
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Sarah Whittington Ltd Notes to the Accounts for the year ended 31 October 2023
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 November 2022
1,743 
Additions
499 
At 31 October 2023
2,242 
Depreciation
At 1 November 2022
893 
Charge for the year
560 
At 31 October 2023
1,453 
Net book value
At 31 October 2023
789 
At 31 October 2022
850 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
7,668 
5,938 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
191 
- 
Taxes and social security
8,130 
6,251 
8,321 
6,251 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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