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London Accountants Limited
Unaudited Financial Statements
For The Year Ended 5 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03985415
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 321 870
321 870
CURRENT ASSETS
Debtors 5 2,750 5,665
Cash at bank and in hand 29,422 8,517
32,172 14,182
Creditors: Amounts Falling Due Within One Year 6 (9,998 ) (11,443 )
NET CURRENT ASSETS (LIABILITIES) 22,174 2,739
TOTAL ASSETS LESS CURRENT LIABILITIES 22,495 3,609
NET ASSETS 22,495 3,609
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 22,493 3,607
SHAREHOLDERS' FUNDS 22,495 3,609
Page 1
Page 2
For the year ending 5 April 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
A C Brassil
Director
1 January 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
London Accountants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03985415 . The registered office is 26 Pultency Close, Isleworth, TW7 6PX.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is recognised when services are performed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% on cost
2.4. 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 material 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.
3. Average Number of Employees
Average number of employees during the year was: NIL (2023: NIL)
- -
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4. Tangible Assets
Computer Equipment
£
Cost
As at 6 April 2023 2,647
As at 5 April 2024 2,647
Depreciation
As at 6 April 2023 1,777
Provided during the period 549
As at 5 April 2024 2,326
Net Book Value
As at 5 April 2024 321
As at 6 April 2023 870
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,750 5,665
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,099 -
Other creditors 1,408 8,107
Taxation and social security 7,491 3,336
9,998 11,443
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
8. Related Party Transactions
At the balance sheet date, the company owed the directors £449 (2023: £7,208). This amount is interest free and repayable upon demand.
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