2 false false false false false false false false false false true false false false false false false No description of principal activity 2023-05-01 Sage Accounts Production Advanced 2023 - FRS102_2023 21,374 18,799 1,530 20,329 1,045 2,575 xbrli:pure xbrli:shares iso4217:GBP 07218811 2023-05-01 2024-04-30 07218811 2024-04-30 07218811 2023-04-30 07218811 2022-05-01 2023-04-30 07218811 2023-04-30 07218811 2022-04-30 07218811 bus:RegisteredOffice 2023-05-01 2024-04-30 07218811 bus:LeadAgentIfApplicable 2023-05-01 2024-04-30 07218811 bus:Director1 2023-05-01 2024-04-30 07218811 core:WithinOneYear 2024-04-30 07218811 core:WithinOneYear 2023-04-30 07218811 core:ShareCapital 2024-04-30 07218811 core:ShareCapital 2023-04-30 07218811 core:RetainedEarningsAccumulatedLosses 2024-04-30 07218811 core:RetainedEarningsAccumulatedLosses 2023-04-30 07218811 bus:SmallEntities 2023-05-01 2024-04-30 07218811 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 07218811 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 07218811 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 07218811 bus:FullAccounts 2023-05-01 2024-04-30 07218811 core:ComputerEquipment 2023-05-01 2024-04-30 07218811 core:ComputerEquipment 2024-04-30 07218811 core:ComputerEquipment 2023-04-30
COMPANY REGISTRATION NUMBER: 07218811
Where There's Smoke... Limited
Filleted Unaudited Financial Statements
30 April 2024
Where There's Smoke... Limited
Financial Statements
Year ended 30 April 2024
Contents
Page
Officers and professional advisers
1
Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements
2
Statement of financial position
3
Notes to the financial statements
4
Where There's Smoke... Limited
Officers and Professional Advisers
Director
H Clements
Registered office
727-729 High Road
London
N12 0BP
Accountants
Complete Accounting Solutions
Chartered Certified Accountants
727-729 High Road
London
N12 0BP
Where There's Smoke... Limited
Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Where There's Smoke... Limited
Year ended 30 April 2024
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 April 2024, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Complete Accounting Solutions Chartered Certified Accountants
727-729 High Road London N12 0BP
Where There's Smoke... Limited
Statement of Financial Position
30 April 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
5
1,045
2,575
Current assets
Debtors
6
13,324
19,195
Cash at bank and in hand
95,509
187,635
---------
---------
108,833
206,830
Creditors: amounts falling due within one year
7
( 7,794)
( 17,568)
---------
---------
Net current assets
101,039
189,262
---------
---------
Total assets less current liabilities
102,084
191,837
---------
---------
Capital and reserves
Called up share capital
1
1
Profit and loss account
102,083
191,836
---------
---------
Shareholders funds
102,084
191,837
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 15 January 2025 , and are signed on behalf of the board by:
H Clements
Director
Company registration number: 07218811
Where There's Smoke... Limited
Notes to the Financial Statements
Year ended 30 April 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
33% straight line
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tangible assets
Equipment
£
Cost
At 1 May 2023 and 30 April 2024
21,374
--------
Depreciation
At 1 May 2023
18,799
Charge for the year
1,530
--------
At 30 April 2024
20,329
--------
Carrying amount
At 30 April 2024
1,045
--------
At 30 April 2023
2,575
--------
6. Debtors
2024
2023
£
£
Trade debtors
8,121
7,980
Other debtors
5,203
11,215
--------
--------
13,324
19,195
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
14
1,178
Corporation tax
13,001
Social security and other taxes
3,488
89
Other creditors
4,292
3,300
-------
--------
7,794
17,568
-------
--------