2023-07-01 2024-06-30 false Capium Accounts Production 1.1 04790536 2023-07-01 2024-06-30 04790536 bus:AbridgedAccounts 2023-07-01 2024-06-30 04790536 bus:FRS102 2023-07-01 2024-06-30 04790536 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 04790536 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 04790536 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 04790536 2023-07-01 2024-06-30 04790536 2024-06-30 04790536 bus:RegisteredOffice 2023-07-01 2024-06-30 04790536 core:WithinOneYear 2024-06-30 04790536 core:AfterOneYear 2024-06-30 04790536 1 2023-07-01 2024-06-30 04790536 bus:Director1 2023-07-01 2024-06-30 04790536 bus:Director1 2024-06-30 04790536 bus:Director1 2022-07-01 2023-06-30 04790536 bus:Director2 2023-07-01 2024-06-30 04790536 bus:Director2 2024-06-30 04790536 bus:Director2 2022-07-01 2023-06-30 04790536 2022-07-01 04790536 bus:LeadAgentIfApplicable 2023-07-01 2024-06-30 04790536 2022-07-01 2023-06-30 04790536 2023-06-30 04790536 core:WithinOneYear 2023-06-30 04790536 core:AfterOneYear 2023-06-30 04790536 bus:EntityAccountantsOrAuditors 2022-07-01 2023-06-30 04790536 core:FurnitureFittings 2023-07-01 2024-06-30 04790536 core:FurnitureFittings 2024-06-30 04790536 core:FurnitureFittings 2023-06-30 04790536 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-06-30 04790536 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-06-30 04790536 core:NetGoodwill 2023-07-01 2024-06-30 04790536 core:NetGoodwill 2024-06-30 04790536 core:NetGoodwill 2023-06-30 04790536 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 04790536 core:CostValuation core:Non-currentFinancialInstruments 2023-06-30 04790536 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-06-30 04790536 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 04790536 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 04790536 core:Non-currentFinancialInstruments 2024-06-30 04790536 core:Non-currentFinancialInstruments 2023-06-30 04790536 core:ShareCapital 2024-06-30 04790536 core:ShareCapital 2023-06-30 04790536 core:RetainedEarningsAccumulatedLosses 2024-06-30 04790536 core:RetainedEarningsAccumulatedLosses 2023-06-30 04790536 dpl:Item1 2023-07-01 04790536 dpl:Item1 2024-06-30 04790536 dpl:Item1 2022-07-01 04790536 dpl:Item1 2023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 04790536
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 June 2024

for

PENDLE ACCOUNTANCY SERVICES LIMITED

In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 30 June 2024 from the company accounting records and on the basis of information and explanations you have given to us.



You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and the profit or loss for the financial year of the company.

We have not been instructed to carry out an audit or any other review. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not therefore express any opinion on these financial statements.




Pendle Accountancy Services Limited
7 Reedfield
Reedley
Burnley
Lancashire
BB10 2NJ
03 February 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 1,024    760 
1,024    760 
Current assets      
Debtors 9,535    11,559 
Cash at bank and in hand 38,529    18,365 
48,064    29,924 
Creditors: amount falling due within one year (35,425)   (21,030)
Net current assets 12,639    8,894 
 
Total assets less current liabilities 13,663    9,654 
Net assets 13,663    9,654 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 13,661    9,652 
Shareholders' funds 13,663    9,654 
 


For the year ended 30 June 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 03 February 2025 and were signed on its behalf by:


-------------------------------
G J Spain
Director
2
General Information
Pendle Accountancy Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04790536, registration address 7 Reedfield, Reedley, Lancashire, BB10 2NJ.

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)
Going concern basis
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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
Dividends
Dividends payable are recognised as liabilities once they are no longer at the discretion of the company.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.
Tangible fixed assets
Tangible fixed assets are initially measured at cost, and subsequently measured at cost or valuation, net of depreciation and impairment losses.
Land is not depreciated. Depreciation is recognised on other assets so as 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, Fittings and Equipment 25% Reducing Balance
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 49,996    49,996 
Additions  
Disposals  
At 30 June 2024 49,996    49,996 
Amortisation
At 01 July 2023 49,996    49,996 
Charge for year  
On disposals  
At 30 June 2024 49,996    49,996 
Net book values
At 30 June 2024  
At 30 June 2023  


4.

Tangible fixed assets

Cost or valuation Fixtures, Fittings and Equipment   Total
  £   £
At 01 July 2023 8,668    8,668 
Additions 701    701 
Disposals  
At 30 June 2024 9,369    9,369 
Depreciation
At 01 July 2023 7,908    7,908 
Charge for year 437    437 
On disposals  
At 30 June 2024 8,345    8,345 
Net book values
Closing balance as at 30 June 2024 1,024    1,024 
Opening balance as at 01 July 2023 760    760 


3