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REGISTERED NUMBER: 04996773 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

GRAHAM BARBER ACCOUNTANCY LIMITED

GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 DECEMBER 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


GRAHAM BARBER ACCOUNTANCY LIMITED

COMPANY INFORMATION
for the year ended 31 DECEMBER 2023







DIRECTOR: G C Barber BA ACA



REGISTERED OFFICE: 4 Beaufort West
Bath
BA1 6QB



REGISTERED NUMBER: 04996773 (England and Wales)



BANKERS: Bank of Scotland
8 Lochside Avenue
Edinburgh
EH12 9DJ

GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)

ABRIDGED BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,828 2,437
1,828 2,437

CURRENT ASSETS
Debtors 62,422 72,140
Cash at bank 92,213 83,134
154,635 155,274
CREDITORS
Amounts falling due within one year (32,139 ) (46,929 )
NET CURRENT ASSETS 122,496 108,345
TOTAL ASSETS LESS CURRENT
LIABILITIES

124,324

110,782

PROVISIONS FOR LIABILITIES (347 ) (463 )
NET ASSETS 123,977 110,319

CAPITAL AND RESERVES
Called up share capital 20,001 20,001
Retained earnings 103,976 90,318
SHAREHOLDERS' FUNDS 123,977 110,319

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

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 director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)

ABRIDGED BALANCE SHEET - continued
31 DECEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 September 2024 and were signed by:





G C Barber BA ACA - Director


GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 DECEMBER 2023

1. STATUTORY INFORMATION

Graham Barber Accountancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in 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.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on cost

Taxation
Taxation for the year 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 tax
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023
and 31 December 2023 151,283
AMORTISATION
At 1 January 2023
and 31 December 2023 151,283
NET BOOK VALUE

At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023
and 31 December 2023 10,826
DEPRECIATION
At 1 January 2023 8,389
Charge for year 609
At 31 December 2023 8,998
NET BOOK VALUE
At 31 December 2023 1,828
At 31 December 2022 2,437

6. OTHER FINANCIAL COMMITMENTS

Commitments under non-cancellable operating leases at 31 December 2023 were £687 (2022 £1,594).

Outstanding pension liabilities included in current liabilities were £25 (2022 £103).

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the beginning of the year end the company owed the director £17,262. This was repaid in the year.