2022-11-042023-11-302023-11-30false14463945SERENITY ACCOUNTS 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SERENITY ACCOUNTS LTD

Registered Number
14463945
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2023

SERENITY ACCOUNTS LTD
Company Information
for the period from 4 November 2022 to 30 November 2023

Director

SYMONS, Benjamin David

Registered Address

124 City Road
London
EC1V 2NX

Registered Number

14463945 (England and Wales)
SERENITY ACCOUNTS LTD
Statement of Financial Position
30 November 2023

Notes

2023

£

£

Fixed assets
Intangible assets335,667
Tangible assets4598
Investments55
36,270
Current assets
Debtors753
Cash at bank and on hand1,192
1,945
Creditors amounts falling due within one year6(33,297)
Net current assets (liabilities)(31,352)
Total assets less current liabilities4,918
Net assets4,918
Capital and reserves
Called up share capital1
Profit and loss account4,917
Shareholders' funds4,918
The financial statements were approved and authorised for issue by the Director on 3 August 2024, and are signed on its behalf by:
SYMONS, Benjamin David
Director
Registered Company No. 14463945
SERENITY ACCOUNTS LTD
Notes to the Financial Statements
for the period ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings3
Office Equipment4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

2023
Average number of employees during the year1
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions40,00040,000
At 30 November 2340,00040,000
Amortisation and impairment
Charge for year4,3334,333
At 30 November 234,3334,333
Net book value
At 30 November 2335,66735,667
At 03 November 22--
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
Additions271600871
At 30 November 23271600871
Depreciation and impairment
Charge for year56217273
At 30 November 2356217273
Net book value
At 30 November 23215383598
At 03 November 22---
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
Additions55
At 30 November 2355
Net book value
At 30 November 2355

Notes

1Other investments other than loans
6.Creditors: amounts due within one year

2023

£
Trade creditors / trade payables1,324
Taxation and social security2,171
Other creditors20,869
Accrued liabilities and deferred income8,933
Total33,297