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Registered Number: 09013549
England and Wales

 

 

 

RIVER VIEW TAX & ACCOUNTANCY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Directors Gemma Merritt
Paul Merritt
Registered Number 09013549
Registered Office 5 Beresford Gate
South Way
Andover
Hampshire
SP10 5BN
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 88,887    89,029 
88,887    89,029 
Current assets      
Debtors 4 18,130    20,920 
Cash at bank and in hand 15,544    10,965 
33,674    31,885 
Creditors: amount falling due within one year 5 (33,106)   (32,113)
Net current assets 568    (228)
 
Total assets less current liabilities 89,455    88,801 
Creditors: amount falling due after more than one year 6   (18,009)
Net assets 89,455    70,792 
 

Capital and reserves
     
Called up share capital 7 1    1 
Share premium account 8 5,863    5,863 
Profit and loss account 83,591    64,928 
Shareholders' funds 89,455    70,792 
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge 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 financial statements were approved by the board of directors on 03 January 2025 and were signed on its behalf by:


-------------------------------
Gemma Merritt
Director
2
General Information
River View Tax & Accountancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 09013549, registration address 5 Beresford Gate, South Way, Andover, Hampshire, SP10 5BN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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
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:
Fixtures and Fittings 3 Years Straight Line
Computer Equipment 3 Years Straight Line
2.

Average number of employees


Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 May 2023 88,840    743    2,029    91,612 
Additions      
Disposals      
At 30 April 2024 88,840    743    2,029    91,612 
Depreciation
At 01 May 2023   743    1,840    2,583 
Charge for year     142    142 
On disposals      
At 30 April 2024   743    1,982    2,725 
Net book values
Closing balance as at 30 April 2024 88,840      47    88,887 
Opening balance as at 01 May 2023 88,840      189    89,029 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 11,256    9,157 
Other Debtors 6,874    11,763 
18,130    20,920 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 2,318    1,690 
Taxation and Social Security 6,511    4,741 
Other Creditors 24,277    25,682 
33,106    32,113 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Other Creditors   18,009 
  18,009 

7.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

8.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 5,863    5,863 
5,863    5,863 

3