Registered number
08071365
Holmes Accountancy Limited
Filleted Accounts
30 September 2024
Holmes Accountancy Limited
Registered number: 08071365
Balance Sheet
as at 30 September 2024
Notes 30/9/24 31/3/24
£ £
Fixed assets
Tangible assets 3 17,595 1,075
Current assets
Debtors 4 24,878 41,428
Cash at bank and in hand 40,123 54,588
65,001 96,016
Creditors: amounts falling due within one year 5 (35,098) (36,735)
Net current assets 29,903 59,281
Net assets 47,498 60,356
Capital and reserves
Called up share capital 110 110
Profit and loss account 47,388 60,246
Shareholders' funds 47,498 60,356
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S J Holmes
Director
Approved by the board on 2 April 2025
Holmes Accountancy Limited
Notes to the Accounts
for the period from 1 April 2024 to 30 September 2024
1 Accounting policies
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
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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 30/9/24 31/3/24
Number Number
Average number of persons employed by the company 5 5
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 April 2024 - 28,031 28,031
Additions 16,180 1,289 17,469
At 30 September 2024 16,180 29,320 45,500
Depreciation
At 1 April 2024 - 26,956 26,956
Charge for the period - 949 949
At 30 September 2024 - 27,905 27,905
Net book value
At 30 September 2024 16,180 1,415 17,595
At 31 March 2024 - 1,075 1,075
4 Debtors 30/9/24 31/3/24
£ £
Trade debtors 8,773 9,845
Other debtors 16,105 31,583
24,878 41,428
5 Creditors: amounts falling due within one year 30/9/24 31/3/24
£ £
Trade creditors 847 835
Taxation and social security costs 31,718 29,453
Work in progress 2,531 6,447
Other creditors 2 -
35,098 36,735
6 Other information
Holmes Accountancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
Linford Forum
18 Rockingham Drive
Linford Wood
Milton Keynes
MK14 6LY
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