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Company Registration No. 11953180 (England and Wales)
Higher and Professional Education Associates Ltd Unaudited accounts for the year ended 31 March 2024
Higher and Professional Education Associates Ltd Unaudited accounts Contents
Page
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Higher and Professional Education Associates Ltd Company Information for the year ended 31 March 2024
Director
Christopher Maguire
Company Number
11953180 (England and Wales)
Registered Office
Flat 2 65 Brunswick Place Hove BN3 1NE England
Accountants
Afresh Accountants Ltd 3 Wilbury Villas Hove East Sussex BN3 6GB
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Higher and Professional Education Associates Ltd for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Higher and Professional Education Associates Ltd for the year ended 31 March 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Afresh Accountants Ltd Chartered Accountants 3 Wilbury Villas Hove East Sussex BN3 6GB 14 October 2024
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Higher and Professional Education Associates Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,400 
3,200 
Current assets
Debtors
160,300 
209,797 
Cash at bank and in hand
69,990 
106,537 
230,290 
316,334 
Creditors: amounts falling due within one year
(31,572)
(63,608)
Net current assets
198,718 
252,726 
Net assets
201,118 
255,926 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
201,117 
255,925 
Shareholders' funds
201,118 
255,926 
For the year ending 31 March 2024 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 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 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 14 October 2024 and were signed on its behalf by
Christopher Maguire Director Company Registration No. 11953180
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Higher and Professional Education Associates Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Higher and Professional Education Associates Ltd is a private company, limited by shares, registered in England and Wales, registration number 11953180. The registered office is Flat 2, 65 Brunswick Place, Hove, BN3 1NE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
4,269 
1,970 
6,239 
At 31 March 2024
4,269 
1,970 
6,239 
Depreciation
At 1 April 2023
2,270 
769 
3,039 
Charge for the year
499 
301 
800 
At 31 March 2024
2,769 
1,070 
3,839 
Net book value
At 31 March 2024
1,500 
900 
2,400 
At 31 March 2023
1,999 
1,201 
3,200 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
160,300 
209,797 
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Higher and Professional Education Associates Ltd Notes to the Accounts for the year ended 31 March 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
24,396 
33,742 
Trade creditors
2,365 
243 
Taxes and social security
4,740 
29,604 
Loans from directors
71 
19 
31,572 
63,608 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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