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Registered Number: 07857471
England and Wales

 

 

 

ACCOUNTANCY ENTERPRISE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Report to the directors on the preparation of the unaudited statutory accounts of Accountancy Enterprise Ltd for the year ended 30 November 2023.
In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the accounts of Accountancy Enterprise Ltd for the year ended 30 November 2023 which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of Accountancy Enterprise Ltd, as a body, in accordance with the terms of our engagement letter.
Our work has been undertaken solely to prepare for your approval the accounts of Accountancy Enterprises Ltd and state those matters that we have agreed to state to the Board of Directors of Accountancy Enterprise Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.


To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Accountancy Enterprise Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Accountancy Enterprise Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position, and profit of Accountancy Enterprise Ltd. You consider that Accountancy Enterprise Ltd is exempt from the statutory audit requirement for the year.


 We have not been instructed to carry out an audit or a review of the accounts of Accountancy Enterprise Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. 



Accountancy Enterprise Ltd

71-75 Shelton Street
Covent Garden
WC2H 9JQ
31 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 1,433    712 
1,433    712 
Current assets      
Debtors 21,296    21,380 
Cash at bank and in hand (2,211)   (2,331)
19,085    19,049 
Creditors: amount falling due within one year (6,610)   (9,721)
Net current assets 12,475    9,328 
 
Total assets less current liabilities 13,908    10,040 
Creditors: amount falling due after more than one year (30,059)   (34,136)
Net assets (16,151)   (24,096)
 

Capital and reserves
     
Called up share capital 5 2    2 
Profit and loss account (16,153)   (24,098)
Shareholders' funds (16,151)   (24,096)
 


For the year to 30 November 2023, 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 income statement 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 31 August 2024 and were signed on its behalf by:


-------------------------------
Vijayluxmi Rughoo
Director
2
General Information
Accountancy Enterprise Ltd is a private company, limited by shares, registered in the United Kingdom.  The company's registration number and registration address can be found on the Company's Information page.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Basis of preparing the financial statements



These financial statements have been prepared in compliance with FRS 102 "The Financial Reporting Standard"  applicable in the UK and of Northern 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the Profit and Loss account over the expected useful life of the assets.
Grants received towards revenue expenditure are released to the Profit and Loss Aaccount as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the  Profit and loss as incurred.
Taxation
Taxation for the period 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 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.
Franchise Fees
Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of five years.
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 etc 20%
2.

Directors' Emoluments

2023
£
  2022
£
Administrative Expenses
Directors Salaries 7,656    10,495 
7,656    10,495 

3.

Average number of employees

Average number of employees during the year was 1 (2022 : 2).
4.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 December 2022 1,233    1,233 
Additions 1,449    1,449 
Disposals  
At 30 November 2023 2,682    2,682 
Depreciation
At 01 December 2022 444    444 
Charge for year 805    805 
On disposals  
At 30 November 2023 1,249    1,249 
Net book values
Closing balance as at 30 November 2023 1,433    1,433 
Opening balance as at 01 December 2022  


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

3