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Company Registration No. 04976375 (England and Wales)
Open Door Accounting Ltd Unaudited accounts for the year ended 30 December 2023
Open Door Accounting Ltd Unaudited accounts Contents
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Open Door Accounting Ltd Company Information for the year ended 30 December 2023
Director
Pamela Joyce
Secretary
Phillip C Lidgerton
Company Number
04976375 (England and Wales)
Registered Office
Unit 1 The Pavilions Ruscombe Business Park Reading Berkshire RG10 9NN England
Accountants
Blue Cube Accountants Limited Britwell Grange Britwell Road Burnham SL1 8DF
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Open Door Accounting Ltd Statement of financial position as at 30 December 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
1,560 
2,520 
Cash at bank and in hand
4,545 
4,944 
6,105 
7,464 
Creditors: amounts falling due within one year
(6,054)
(5,712)
Net current assets
51 
1,752 
Net assets
51 
1,752 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
(949)
752 
Shareholders' funds
51 
1,752 
For the year ending 30 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 September 2024 and were signed on its behalf by
Pamela Joyce Director Company Registration No. 04976375
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Open Door Accounting Ltd Notes to the Accounts for the year ended 30 December 2023
1
Statutory information
Open Door Accounting Ltd is a private company, limited by shares, registered in England and Wales, registration number 04976375. The registered office is Unit 1 The Pavilions, Ruscombe Business Park, Reading, Berkshire, RG10 9NN, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to the UK and Republic of 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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.
3
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,560 
2,520 
4
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
5,109 
4,812 
Accruals
945 
900 
6,054 
5,712 
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Open Door Accounting Ltd Notes to the Accounts for the year ended 30 December 2023
5
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
6
Loans to directors
The advances to the director were £4,313. These advances were repaid in full during the year with no interest charged.
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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