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STOKE-ON-TRENT ACCOUNTANTS LTD

Registered Number
11046073
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

STOKE-ON-TRENT ACCOUNTANTS LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Urvashi Shah

Registered Address

517-519 King Street
Longton
ST3 1HE

Registered Number

11046073 (England and Wales)
STOKE-ON-TRENT ACCOUNTANTS LTD
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-200
Tangible assets44,9545,857
4,9546,057
Current assets
Debtors584,80288,262
Cash at bank and on hand32,90844,969
117,710133,231
Creditors amounts falling due within one year6(42,297)(42,344)
Net current assets (liabilities)75,41390,887
Total assets less current liabilities80,36796,944
Creditors amounts falling due after one year7(58,785)(76,143)
Net assets21,58220,801
Capital and reserves
Called up share capital11
Profit and loss account21,58120,800
Shareholders' funds21,58220,801
The financial statements were approved and authorised for issue by the Director on 31 January 2025, and are signed on its behalf by:
Urvashi Shah
Director
Registered Company No. 11046073
STOKE-ON-TRENT ACCOUNTANTS LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
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 policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings15-
Office Equipment-3
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year21
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 232,0002,000
At 30 April 242,0002,000
Amortisation and impairment
At 01 May 231,8001,800
Charge for year200200
At 30 April 242,0002,000
Net book value
At 30 April 24--
At 30 April 23200200
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 May 2314,01916,38930,408
At 30 April 2414,01916,38930,408
Depreciation and impairment
At 01 May 2313,63610,91524,551
Charge for year147756903
At 30 April 2413,78311,67125,454
Net book value
At 30 April 242364,7184,954
At 30 April 233835,4745,857
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,2007,162
Other debtors83,60278,276
Prepayments and accrued income-2,824
Total84,80288,262
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables36010,335
Bank borrowings and overdrafts16,20015,027
Taxation and social security12,89016,249
Other creditors167167
Accrued liabilities and deferred income12,680566
Total42,29742,344
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts58,78576,143
Total58,78576,143