Registered number
06404582
FCMS Accountancy Services Limited
Filleted Accounts
30 June 2024
FCMS Accountancy Services Limited
Registered number: 06404582
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 424 846
Current assets
Debtors 5 840 7,590
Cash at bank and in hand 5,986 10,970
6,826 18,560
Creditors: amounts falling due within one year 6 (55,348) (64,917)
Net current liabilities (48,522) (46,357)
Net liabilities (48,098) (45,511)
Capital and reserves
Called up share capital 8 8
Profit and loss account (48,106) (45,519)
Shareholders' funds (48,098) (45,511)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Wesselbaum
Director
Approved by the board on 21 August 2024
FCMS Accountancy Services Limited
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 July 2023 140,000
Disposals (140,000)
At 30 June 2024 -
Amortisation
At 1 July 2023 140,000
On disposals (140,000)
At 30 June 2024 -
Net book value
At 30 June 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2023 3,671
At 30 June 2024 3,671
Depreciation
At 1 July 2023 2,825
Charge for the year 422
At 30 June 2024 3,247
Net book value
At 30 June 2024 424
At 30 June 2023 846
5 Debtors 2024 2023
£ £
Trade debtors 840 7,590
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 2,104 893
Corporation tax 8,902 13,344
Other taxes and social security costs 668 2,572
Other creditors 43,674 48,108
55,348 64,917
7 Other information
FCMS Accountancy Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
5 Spenser Close
Bicester
Oxfordshire
OX26 2FA
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