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Registered number: 09396736
Assurance Programme Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Advoco (SW) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09396736
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 272,381 78,925
272,381 78,925
CURRENT ASSETS
Debtors 5 587,950 287,256
Cash at bank and in hand 140,136 268,273
728,086 555,529
Creditors: Amounts Falling Due Within One Year 6 (493,700 ) (388,896 )
NET CURRENT ASSETS (LIABILITIES) 234,386 166,633
TOTAL ASSETS LESS CURRENT LIABILITIES 506,767 245,558
Creditors: Amounts Falling Due After More Than One Year 7 (159,925 ) -
NET ASSETS 346,842 245,558
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 346,742 245,458
SHAREHOLDERS' FUNDS 346,842 245,558
Page 1
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For the year ending 30 November 2024 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Newland
Director
9 May 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Assurance Programme Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09396736 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold in accordance with the property
Plant & Machinery 20% on reducing balance
Motor Vehicles 20% on cost
Fixtures & Fittings 10% on cost
Computer Equipment 33% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2023: 25)
23 25
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2023 68,000 15,162 - 10,530
Additions - - 203,500 -
As at 30 November 2024 68,000 15,162 203,500 10,530
Depreciation
As at 1 December 2023 - 10,776 - 6,759
Provided during the period - 878 6,783 1,053
As at 30 November 2024 - 11,654 6,783 7,812
Net Book Value
As at 30 November 2024 68,000 3,508 196,717 2,718
As at 1 December 2023 68,000 4,386 - 3,771
Computer Equipment Total
£ £
Cost
As at 1 December 2023 14,135 107,827
Additions - 203,500
As at 30 November 2024 14,135 311,327
Depreciation
As at 1 December 2023 11,367 28,902
Provided during the period 1,330 10,044
As at 30 November 2024 12,697 38,946
Net Book Value
As at 30 November 2024 1,438 272,381
As at 1 December 2023 2,768 78,925
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 587,450 286,756
Other debtors 500 500
587,950 287,256
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 138,825 137,080
Other loans 26,377 -
Corporation tax liability 6,639 41,864
Social security and other tax 52,174 22,523
VAT 120,736 56,131
Other creditors 112,735 93,791
Pension 2,503 1,017
Accrued expenses 25,083 5,345
Directors' loan accounts 8,628 31,145
493,700 388,896
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 159,925 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5