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REGISTERED NUMBER: 07420894 (England and Wales)















Financial Statements for the Year Ended 31 October 2023

for

Ruth Willmott Associates Limited

Ruth Willmott Associates Limited (Registered number: 07420894)






Contents of the Financial Statements
for the year ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ruth Willmott Associates Limited

Company Information
for the year ended 31 October 2023







DIRECTOR: Ms R H Willmott





REGISTERED OFFICE: The Studio
10 Heathfield Terrace
London
W4 4JE





REGISTERED NUMBER: 07420894 (England and Wales)





ACCOUNTANTS: WILSHERS DEJ
10-11 Heathfield Terrace
London
W4 4JE

Ruth Willmott Associates Limited (Registered number: 07420894)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,442 37,718

CURRENT ASSETS
Debtors 5 3,307 30,542
Cash at bank and in hand 84,584 58,696
87,891 89,238
CREDITORS
Amounts falling due within one year 6 94,128 82,842
NET CURRENT (LIABILITIES)/ASSETS (6,237 ) 6,396
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,205

44,114

CREDITORS
Amounts falling due after more than one
year

7

232,021

260,545
NET LIABILITIES (225,816 ) (216,431 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (225,817 ) (216,432 )
SHAREHOLDERS' FUNDS (225,816 ) (216,431 )

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

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

The director acknowledges her 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.

Ruth Willmott Associates Limited (Registered number: 07420894)

Balance Sheet - continued
31 October 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2024 and were signed by:





Ms R H Willmott - Director


Ruth Willmott Associates Limited (Registered number: 07420894)

Notes to the Financial Statements
for the year ended 31 October 2023

1. STATUTORY INFORMATION

Ruth Willmott Associates 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.

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.

The financial statements have been prepared on the going concern basis on the assumption that the company will continue to trade for the foreseeable future, even though it had net liabilities of £225,817 (2022 - £216,432) as at the balance sheet date.

The director considers the going concern basis to be appropriate as, in their opinion the company will be able to secure sufficient funding to enable it to pay its debts as they fall due.

Turnover
Turnover is measured at the fair value of consideration received or receivable for landscape services excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Motor vehicles - 18% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Ruth Willmott Associates Limited (Registered number: 07420894)

Notes to the Financial Statements - continued
for the year ended 31 October 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2022 7,827 38,657 13,149 59,633
Disposals - (18,272 ) - (18,272 )
At 31 October 2023 7,827 20,385 13,149 41,361
DEPRECIATION
At 1 November 2022 3,577 6,958 11,380 21,915
Charge for year - 3,669 3,335 7,004
At 31 October 2023 3,577 10,627 14,715 28,919
NET BOOK VALUE
At 31 October 2023 4,250 9,758 (1,566 ) 12,442
At 31 October 2022 4,250 31,699 1,769 37,718

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 23,759
Other debtors 3,307 6,783
3,307 30,542

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 4,930 3,905
Trade creditors 1,249 -
Taxation and social security 3,321 1
Other creditors 84,628 78,936
94,128 82,842

Ruth Willmott Associates Limited (Registered number: 07420894)

Notes to the Financial Statements - continued
for the year ended 31 October 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 12,021 40,545
Other creditors 220,000 220,000
232,021 260,545

8. RELATED PARTY DISCLOSURES

The director's current account balances of £300,571 (2022 - £298,105) has no fixed date for repayment, is repayable on demand and is non interest bearing.