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Registered Number: 04874096
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 July 2024

for

CAMPBELL ACCOUNTANCY LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 5,970    8,152 
5,970    8,152 
Current assets      
Debtors 20,815    9,206 
Cash at bank and in hand 24,760    32,999 
45,575    42,205 
Creditors: amount falling due within one year (34,281)   (27,250)
Net current assets 11,294    14,955 
 
Total assets less current liabilities 17,264    23,107 
Creditors: amount falling due after more than one year (4,167)   (9,167)
Net assets 13,097    13,940 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 12,997    13,840 
Shareholders' funds 13,097    13,940 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 19 August 2024 and were signed on its behalf by:


-------------------------------
Andrew Campbell
Director
1
General Information
Campbell Accountancy Limited is a private company, limited by shares, registered in England and Wales, registration number 04874096, registration address Old Chapel, The Green, Lower Boddington, Northamptonshire, NN11 6YE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
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:
Plant and Machinery 25%
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 August 2023 20,594    20,594 
Additions 1,339    1,339 
Disposals (3,293)   (3,293)
At 31 July 2024 18,640    18,640 
Depreciation
At 01 August 2023 12,442    12,442 
Charge for year 1,296    1,296 
On disposals (1,068)   (1,068)
At 31 July 2024 12,670    12,670 
Net book values
Closing balance as at 31 July 2024 5,970    5,970 
Opening balance as at 01 August 2023 8,152    8,152 


2