2023-04-012024-03-312024-03-31false09489450PROSPEKT ACCOUNTING LTD2024-09-1169201iso4217:GBPxbrli:pure094894502023-04-01094894502024-03-31094894502023-04-012024-03-31094894502022-04-01094894502023-03-31094894502022-04-012023-03-3109489450bus:SmallEntities2023-04-012024-03-3109489450bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3109489450bus:FullAccounts2023-04-012024-03-3109489450bus:PrivateLimitedCompanyLtd2023-04-012024-03-3109489450core:WithinOneYear2024-03-3109489450core:AfterOneYear2024-03-3109489450core:WithinOneYear2023-03-3109489450core:AfterOneYear2023-03-310948945012023-04-012024-03-3109489450core:ShareCapital2024-03-3109489450core:SharePremium2024-03-3109489450core:RevaluationReserve2024-03-3109489450core:OtherReservesSubtotal2024-03-3109489450core:RetainedEarningsAccumulatedLosses2024-03-3109489450core:ShareCapital2023-03-3109489450core:SharePremium2023-03-3109489450core:RevaluationReserve2023-03-3109489450core:OtherReservesSubtotal2023-03-3109489450core:RetainedEarningsAccumulatedLosses2023-03-3109489450core:LandBuildings2024-03-3109489450core:PlantMachinery2024-03-3109489450core:Vehicles2024-03-3109489450core:FurnitureFittings2024-03-3109489450core:OfficeEquipment2024-03-3109489450core:NetGoodwill2024-03-3109489450core:IntangibleAssetsOtherThanGoodwill2024-03-3109489450core:ListedExchangeTraded2024-03-3109489450core:UnlistedNon-exchangeTraded2024-03-3109489450core:LandBuildings2023-03-3109489450core:PlantMachinery2023-03-3109489450core:Vehicles2023-03-3109489450core:FurnitureFittings2023-03-3109489450core:OfficeEquipment2023-03-3109489450core:NetGoodwill2023-03-3109489450core:IntangibleAssetsOtherThanGoodwill2023-03-3109489450core:ListedExchangeTraded2023-03-3109489450core:UnlistedNon-exchangeTraded2023-03-3109489450core:LandBuildings2023-04-012024-03-3109489450core:PlantMachinery2023-04-012024-03-3109489450core:Vehicles2023-04-012024-03-3109489450core:FurnitureFittings2023-04-012024-03-3109489450core:OfficeEquipment2023-04-012024-03-3109489450core:NetGoodwill2023-04-012024-03-3109489450core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109489450core:ListedExchangeTraded2023-04-012024-03-3109489450core:UnlistedNon-exchangeTraded2023-04-012024-03-3109489450core:MoreThanFiveYears2023-04-012024-03-3109489450core:Non-currentFinancialInstruments2024-03-3109489450core:Non-currentFinancialInstruments2023-03-3109489450dpl:CostSales2023-04-012024-03-3109489450dpl:DistributionCosts2023-04-012024-03-3109489450core:LandBuildings2023-04-012024-03-3109489450core:PlantMachinery2023-04-012024-03-3109489450core:Vehicles2023-04-012024-03-3109489450core:FurnitureFittings2023-04-012024-03-3109489450core:OfficeEquipment2023-04-012024-03-3109489450dpl:AdministrativeExpenses2023-04-012024-03-3109489450core:NetGoodwill2023-04-012024-03-3109489450core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109489450dpl:GroupUndertakings2023-04-012024-03-3109489450dpl:ParticipatingInterests2023-04-012024-03-3109489450dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3109489450core:ListedExchangeTraded2023-04-012024-03-3109489450dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3109489450core:UnlistedNon-exchangeTraded2023-04-012024-03-3109489450dpl:CostSales2022-04-012023-03-3109489450dpl:DistributionCosts2022-04-012023-03-3109489450core:LandBuildings2022-04-012023-03-3109489450core:PlantMachinery2022-04-012023-03-3109489450core:Vehicles2022-04-012023-03-3109489450core:FurnitureFittings2022-04-012023-03-3109489450core:OfficeEquipment2022-04-012023-03-3109489450dpl:AdministrativeExpenses2022-04-012023-03-3109489450core:NetGoodwill2022-04-012023-03-3109489450core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109489450dpl:GroupUndertakings2022-04-012023-03-3109489450dpl:ParticipatingInterests2022-04-012023-03-3109489450dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3109489450core:ListedExchangeTraded2022-04-012023-03-3109489450dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3109489450core:UnlistedNon-exchangeTraded2022-04-012023-03-3109489450core:NetGoodwill2024-03-3109489450core:IntangibleAssetsOtherThanGoodwill2024-03-3109489450core:LandBuildings2024-03-3109489450core:PlantMachinery2024-03-3109489450core:Vehicles2024-03-3109489450core:FurnitureFittings2024-03-3109489450core:OfficeEquipment2024-03-3109489450core:AfterOneYear2024-03-3109489450core:WithinOneYear2024-03-3109489450core:ListedExchangeTraded2024-03-3109489450core:UnlistedNon-exchangeTraded2024-03-3109489450core:ShareCapital2024-03-3109489450core:SharePremium2024-03-3109489450core:RevaluationReserve2024-03-3109489450core:OtherReservesSubtotal2024-03-3109489450core:RetainedEarningsAccumulatedLosses2024-03-3109489450core:NetGoodwill2023-03-3109489450core:IntangibleAssetsOtherThanGoodwill2023-03-3109489450core:LandBuildings2023-03-3109489450core:PlantMachinery2023-03-3109489450core:Vehicles2023-03-3109489450core:FurnitureFittings2023-03-3109489450core:OfficeEquipment2023-03-3109489450core:AfterOneYear2023-03-3109489450core:WithinOneYear202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PROSPEKT ACCOUNTING LTD

(formerly PROSPEKT CONSULTANCY LTD)

Registered Number
09489450
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

PROSPEKT ACCOUNTING LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

ECKWORTH, Alex

Registered Address

3rd Floor, 86-90 Paul Street
London
EC2A 4NE

Registered Number

09489450 (England and Wales)
PROSPEKT ACCOUNTING LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38892,308
8892,308
Current assets
Debtors7,2706,466
Cash at bank and on hand4-
7,2746,466
Creditors amounts falling due within one year4(7,908)(5,811)
Net current assets (liabilities)(634)655
Total assets less current liabilities2552,963
Net assets2552,963
Capital and reserves
Called up share capital11
Profit and loss account2542,962
Shareholders' funds2552,963
The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2024, and are signed on its behalf by:
ECKWORTH, Alex
Director
Registered Company No. 09489450
PROSPEKT ACCOUNTING LTD
Notes to the Financial Statements
for the year ended 31 March 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.
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)
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 237,2047,204
At 31 March 247,2047,204
Depreciation and impairment
At 01 April 234,8964,896
Charge for year1,4191,419
At 31 March 246,3156,315
Net book value
At 31 March 24889889
At 31 March 232,3082,308
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security7,9085,811
Total7,9085,811