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Registered number: 08824034
Robert Elsey Conservation Specialist Ltd
Financial Statements
For The Year Ended 31 December 2023
ADC Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08824034
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 65 87
65 87
CURRENT ASSETS
Cash at bank and in hand 42,814 42,311
42,814 42,311
Creditors: Amounts Falling Due Within One Year 6 (8,322 ) (28,879 )
NET CURRENT ASSETS (LIABILITIES) 34,492 13,432
TOTAL ASSETS LESS CURRENT LIABILITIES 34,557 13,519
NET ASSETS 34,557 13,519
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 34,457 13,419
SHAREHOLDERS' FUNDS 34,557 13,519
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Robert Elsey
Director
11/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Robert Elsey Conservation Specialist Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08824034 . The registered office is 19 Bolingbroke Street, Amytis Gardens, South Shields, Tyne And Wear, NE33 2SS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Income is recopgised in the poeriod the work was carried out.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 10,000
As at 31 December 2023 10,000
Amortisation
As at 1 January 2023 10,000
As at 31 December 2023 10,000
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 350 700 1,050
As at 31 December 2023 350 700 1,050
Depreciation
As at 1 January 2023 325 638 963
Provided during the period 6 16 22
As at 31 December 2023 331 654 985
Net Book Value
As at 31 December 2023 19 46 65
As at 1 January 2023 25 62 87
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 5,134 2,591
Accruals and deferred income 943 942
Director's loan account 2,245 25,346
8,322 28,879
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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