Registered Number 14329036

FIXEA LTD

Micro-entity Accounts

31 August 2024

FIXEA LTD Registered Number 14329036

Micro-entity Balance Sheet as at 31 August 2024

Notes 2024 2023
£ £
Fixed Assets
838
-
Current Assets
46,876
58,311
Prepayments and accrued income
-
-
Creditors: amounts falling due within one year
(39,489)
(47,389)
Net current assets (liabilities)
7,387
10,922
Total assets less current liabilities
8,225
10,922
Total net assets (liabilities)
8,225
10,922
Capital and reserves
8,225
10,922
  • For the year ending 31 August 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • 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.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 23 April 2025

And signed on their behalf by:
Eugen Emelianenko, Director

FIXEA LTD Registered Number 14329036

Notes to the Micro-entity Accounts for the period ended 31 August 2024

1Employees
2024 2023
Average number of employees during the period 2 2
2Off balance sheet arrangements
Prior Year Adjustment

During the current financial year, the director identified that the company’s prior year accounts for the year ended 31 August 2023 were prepared on a cash basis, rather than accrual basis of accounting as required under FRS 105.

As a result, certain income and expense items were omitted, which affected the reported profit and retained earnings for that period.

To correct this, the comparative amounts for the prior period have been restated

The impact of the adjustment:

Increase in accrued income and current assets £17,457
Increase in accrued expenses and creditors (£8,318)
_______
Net increase to retained earnings £9,139

These adjustments have been made in accordance with FRS 105.8.16 as a correction of a material prior period error.