Registered number
09350763
Edurouter Ltd
Filleted Accounts
31 December 2023
Edurouter Ltd
Registered number: 09350763
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 22,460 26,170
Current assets
Debtors 4 - 1,007
Cash at bank and in hand 23 73
23 1,080
Creditors: amounts falling due within one year 5 (636) (636)
Net current (liabilities)/assets (613) 444
Total assets less current liabilities 21,847 26,614
Creditors: amounts falling due after more than one year 6 (30,339) (28,741)
Net liabilities (8,492) (2,127)
Capital and reserves
Called up share capital 2 2
Profit and loss account (8,494) (2,129)
Shareholders' funds (8,492) (2,127)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N Obraztsova
Director
Approved by the board on 9 October 2024
Edurouter Ltd
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Web Development
Cost
At 1 January 2023 84,865
Additions 1,904
At 31 December 2023 86,769
Amortisation
At 1 January 2023 58,695
Provided during the year 5,614
At 31 December 2023 64,309
Net book value
At 31 December 2023 22,460
At 31 December 2022 26,170
Web development is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Debtors 2023 2022
£ £
Other debtors - 1,007
5 Creditors: amounts falling due within one year 2023 2022
£ £
Other creditors 636 636
6 Creditors: amounts falling due after one year 2023 2022
£ £
Other creditors 30,339 28,741
7 Taxation Losses
Subject to the agreement of HM Revenue and Customs, there are trading losses available to carry forward against future profits arising from the same trade of £50,593 (2022-£49,842)
8 Other information
Edurouter Ltd is a private company limited by shares and incorporated in England. Its registered office is:
56 Chester Close South
London
NW1 4JG
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