Company registration number: 04734196
Unaudited financial statements
for the year ended 30 April 2024
for
Ledgers Bookkeeping Services Limited
Pages for filing with the Registrar
Company registration number: 04734196
Ledgers Bookkeeping Services Limited
Balance sheet
as at 30 April 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 1,110 2,135
1,110 2,135
Current assets
Debtors 4,474 4,523
Cash at bank and in hand 267,221 22,540
271,695 27,063
Creditors: amounts falling due within
one year
(71,970) (28,489)
Net current assets/(liabilities) 199,725 (1,426)
Total assets less current liabilities 200,835 709
Creditors: Amounts falling due after
more than one year
6 (200,000) -
Provisions for liabilities (211) (406)
NET ASSETS 624 303
Capital and reserves
Called up share capital 100 100
Profit and loss account 524 203
TOTAL EQUITY 624 303
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04734196
Ledgers Bookkeeping Services Limited
Balance sheet - continued
as at 30 April 2024
The 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs M Lewis, Director
18 January 2025
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Ledgers Bookkeeping Services Limited
Notes to the financial statements
for the year ended 30 April 2024
1 Company information
Ledgers Bookkeeping Services Limited is a private company registered in England and Wales. Its registered number is 04734196. The company is limited by shares. Its registered office is 2 The Woodlands, Chester Road, Wrexham, Clwyd, LL12 8NU.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Goodwill
Goodwill is being amortised on the following basis: 10% straight line.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 20% straight line
Computer equipment - 33% straight line
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Ledgers Bookkeeping Services Limited
Notes to the financial statements - continued
for the year ended 30 April 2024
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
Deferred tax is recognised in respect of all 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 1 (2023 - 1).
4 Goodwill
£
Cost
At 1 May 2023 10,000
At 30 April 2024 10,000
Amortisation
At 1 May 2023 10,000
At 30 April 2024 10,000
Net book value
At 30 April 2024 -
At 30 April 2023 -
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Ledgers Bookkeeping Services Limited
Notes to the financial statements - continued
for the year ended 30 April 2024
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 May 2023 10,183
At 30 April 2024 10,183
Depreciation
At 1 May 2023 8,048
Charge for year 1,025
At 30 April 2024 9,073
Net book value
At 30 April 2024 1,110
At 30 April 2023 2,135
6 Creditors: amounts falling due after more than five years
2024 2023
£ £
Repayable otherwise than by instalments
Other creditors 200,000 -
200,000 -
7 Related party transactions
During the year, total dividends of £31,500 were paid to the director.
8 Controlling party
The controlling party is M Lewis.
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