smallAccCompHo_0921.xslt
Company Registration No. 02480313 (England and Wales)
ALISTAIR BULLEN & ASSOCIATES LIMITED
Financial Statements
for the Period from 01 October 2023 to 30 September 2024

ALISTAIR BULLEN & ASSOCIATES LIMITED

Financial Statements for the period ending 30 September 2024

ALISTAIR BULLEN & ASSOCIATES LIMITED

Financial Statements for the period ending 30 September 2024

Notes to the Accounts

1. Statutory Information
ALISTAIR BULLEN & ASSOCIATES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 02480313.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover represents net invoiced sales of goods, excluding value added tax plus uninvoiced work at the end of the year.

ALISTAIR BULLEN & ASSOCIATES LIMITED

Financial Statements for the period ending 30 September 2024

Notes to the Accounts

Current Tax
Taxation for the year comprises current and deferred tax. Tax is recognized in the Income Statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted.Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Tangible Fixed Asset Policy
All assets that are expected to have a useful life in excess of one year are capitalised.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.Computer Equipment 33.3% Plant and Machinery 20% Fixtures and Fittings 20%Improvements to Property Term of the lease

ALISTAIR BULLEN & ASSOCIATES LIMITED

Financial Statements for the period ending 30 September 2024

Notes to the Accounts

Stock
Work in progress is the cost, including overheads of producing the uninvoiced work at the end of the year.
Deferred Tax
Deferred tax is recognized 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 recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.Unrelieved tax losses and other deferred tax assets are recognized only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

ALISTAIR BULLEN & ASSOCIATES LIMITED

Financial Statements for the period ending 30 September 2024

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2024 3
2023 4
4. Principal Activity
Specialised design activities

ALISTAIR BULLEN & ASSOCIATES LIMITED

Financial Statements for the period ending 30 September 2024

Notes to the Accounts

5. Fixed Assets
Plant and Machinery Fixtures and Fittings Computer Equipment Total
Cost or valuation £ £ £ £
At 01/10/2023 4,578 55,184 41,371 116,133
Additions - - - -
At 30/09/2024 4,578 55,184 41,371 116,133
Depreciation
At 01/10/2023 4,039 54,365 39,287 112,691
Charge for the year 539 923 1,805 3,267
Disposals - (949) - (949)
At 30/09/2024 4,578 54,339 41,092 115,009
Net Book Value
At 30/09/2024 - 845 279 1,124
At 30/09/2023 539 819 2,084 3,442