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Registered Number: 15167003
England and Wales

 

 

 

PHONES FIX & VAPE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 26 September 2023

End date: 30 September 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
DK ACCOUNTANCY LIMITED
30 September 2024



....................................................

DK ACCOUNTANCY LIMITED

Allied Sanif House
412 Greenford Road
Greenford
UB69AH
07 November 2024
1
 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 8,998 
Tangible fixed assets 4 39,979 
48,977 
Current assets    
Stocks 5,785 
Cash at bank and in hand 32,009 
37,794 
Creditors: amount falling due within one year (66,146)
Net current assets (28,352)
 
Total assets less current liabilities 20,625 
Net assets 20,625 
 

Capital and reserves
   
Called up share capital 5 100 
Profit and loss account 20,525 
Shareholders' funds 20,625 
 


For the period ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 07 November 2024 and were signed by:


-------------------------------
Ajmeet SINGH
Director
2
General Information
PHONES FIX & VAPE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15167003, registration address 191 UXBRIDGE ROAD, LONDON ENGLAND, W13 9AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 1.
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 26 September 2023  
Additions 8,999    8,999 
Disposals  
At 30 September 2024 8,999    8,999 
Amortisation
At 26 September 2023  
Charge for period 1    1 
On disposals  
At 30 September 2024 1    1 
Net book values
At 30 September 2024 8,998    8,998 
At 25 September 2023  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 26 September 2023    
Additions 1    40,000    40,001 
Disposals    
At 30 September 2024 1    40,000    40,001 
Depreciation
At 26 September 2023    
Charge for period   22    22 
On disposals    
At 30 September 2024   22    22 
Net book values
Closing balance as at 30 September 2024 1    39,978    39,979 
Opening balance as at 26 September 2023    


5.

Share Capital

Allotted, called up and fully paid
2024
£
100 Class A shares of £1.00 each 100 
100 

3