2023-07-042024-07-312024-07-31false14980393LEE BICKLE ACCOUNTANCY 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LEE BICKLE ACCOUNTANCY LTD

Registered Number
14980393
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2024

LEE BICKLE ACCOUNTANCY LTD
Company Information
for the period from 4 July 2023 to 31 July 2024

Director

Lee Bickle

Registered Address

Northfields Poundfield Lane
Stratton
Bude
EX23 9BS

Registered Number

14980393 (England and Wales)
LEE BICKLE ACCOUNTANCY LTD
Balance Sheet as at
31 July 2024

Notes

2024

£

£

Fixed assets
Intangible assets35,400
Tangible assets413,242
18,642
Current assets
Debtors1,135
Cash at bank and on hand2,536
3,671
Creditors amounts falling due within one year5(16,010)
Net current assets (liabilities)(12,339)
Total assets less current liabilities6,303
Provisions for liabilities6(2,516)
Net assets3,787
Capital and reserves
Called up share capital100
Profit and loss account3,687
Shareholders' funds3,787
The financial statements were approved and authorised for issue by the Director on 2 September 2024, and are signed on its behalf by:
Lee Bickle
Director
Registered Company No. 14980393
LEE BICKLE ACCOUNTANCY LTD
Notes to the Financial Statements
for the period ended 31 July 2024

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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 is considered to have a finite useful life and is amortised on a straight line basis over its expected life, which is 10 years.
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:

Reducing balance (%)
Plant and machinery15
Vehicles15
2.Average number of employees

2024
Average number of employees during the year1
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions6,0006,000
At 31 July 246,0006,000
Amortisation and impairment
Charge for year600600
At 31 July 24600600
Net book value
At 31 July 245,4005,400
At 03 July 23--
4.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
Additions1,37814,20015,578
At 31 July 241,37814,20015,578
Depreciation and impairment
Charge for year2062,1302,336
At 31 July 242062,1302,336
Net book value
At 31 July 241,17212,07013,242
At 03 July 23---
5.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables307
Taxation and social security11,917
Other creditors3,136
Accrued liabilities and deferred income650
Total16,010
6.Provisions for liabilities

2024

£
Net deferred tax liability (asset)2,516
Total2,516