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Draft
ACS Accounting (Berkshire) Limited
Registered Number:05311762
For the year ended 31 December 2023
England and Wales
Unaudited Financial Statements
2
Draft
For the year ended 31 December 2023
ACS Accounting (Berkshire) Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Draft
Registered Number :
05311762
As at 31 December 2023
ACS Accounting (Berkshire) Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
2,582
1,196
2
2,582
1,196
Current assets
Trade and other receivables
64,303
96,490
3
73,970
Cash and cash equivalents
61,183
157,673
138,273
Trade and other payables: amounts falling due within one
year
(83,967)
(111,204)
4
54,306
46,469
Net current assets
Total assets less current liabilities
49,051
55,502
49,051
Net assets
55,502
Capital and reserves
Called up share capital
2
2
Retained earnings
49,049
55,500
49,051
55,502
Shareholders' funds
For the year ended 31 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 of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Simon Houseman Director
These financial statements were approved and authorised for issue by the Board on 10 July 2024 and were signed by:
The notes form part of these financial statements
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4
Draft
For the year ended 31 December 2023
ACS Accounting (Berkshire) Limited
Notes to the Financial Statements
Statutory Information
ACS Accounting (Berkshire) Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 05311762.
Registered address:
Suite 3 Market House
19-21 Market Place
Wokingham
Berkshire
RG40 1AP
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
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:
3 Year Straight line
Computer equipment
5 Year Straight line
Fixtures and fittings
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 account as the related expenditure is incurred.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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5
Draft
For the year ended 31 December 2023
ACS Accounting (Berkshire) Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
£
£
£
Cost or
valuation
At 01 January 2023
2,551
1,861
690
2,106
2,106
-
Additions
(366)
(690)
Disposals
(1,056)
At 31 December 2023
-
3,601
3,601
Provision for depreciation and impairment
At 01 January 2023
1,355
665
690
Charge for year
720
720
-
(1,056)
(366)
(690)
On disposal
At 31 December 2023
1,019
1,019
-
At 31 December 2023
Net book value
-
2,582
2,582
At 31 December 2022
-
1,196
1,196
3. Trade and other receivables
2022
2023
£
£
Trade debtors
90,329
56,315
Other debtors
6,161
7,988
64,303
96,490
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft
711
615
Trade creditors
2,070
2,847
Taxation and social security
36,524
32,434
Other creditors
71,899
48,071
111,204
83,967
5. Guarantees and other financial commitments
6. Average number of persons employed
During the year the average number of employees was 0 (2022 : 4)
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