2023-01-012023-12-312023-12-31false03893878A PLUS + 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A PLUS + LIMITED

Registered Number
03893878
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

A PLUS + LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Arabella Atlee

Registered Address

Unit 3 Upp Hall Farm Salmons Lane
Coggeshall
Colchester
CO6 1RY

Registered Number

03893878 (England and Wales)
A PLUS + LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors35,229535
Cash at bank and on hand837433
6,066968
Creditors amounts falling due within one year4(570,444)(559,407)
Net current assets (liabilities)(564,378)(558,439)
Total assets less current liabilities(564,378)(558,439)
Net assets(564,378)(558,439)
Capital and reserves
Called up share capital500,001500,001
Profit and loss account(1,064,379)(1,058,440)
Shareholders' funds(564,378)(558,439)
The financial statements were approved and authorised for issue by the Director on 19 September 2024, and are signed on its behalf by:
Arabella Atlee
Director
Registered Company No. 03893878
A PLUS + LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Trade and other debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20232022
Average number of employees during the year11
3.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables2,790-
Other debtors2,439535
Total5,229535
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables21,13917,495
Bank borrowings and overdrafts3,6214,765
Other creditors544,339535,815
Accrued liabilities and deferred income1,3451,332
Total570,444559,407
5.Financial instruments
Included in creditors is a bounce back loan. The bounce back loan is denominated in GBP with a nominal interest rate of 2.5%. The final instalment is due on 11th February 2026. The carrying amount at the year end is £3,621 (2022: £4,765)
6.Share capital
The company has issued share capital of 1 ordinary share of £1 and 500,000 preference shares of £1 each. There are no changes to the share capital in this period.