2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 09354560 2024-04-01 2025-03-31 09354560 2025-03-31 09354560 2024-03-31 09354560 2023-04-01 2024-03-31 09354560 2024-03-31 09354560 2023-03-31 09354560 core:FurnitureFittings 2024-04-01 2025-03-31 09354560 bus:Director1 2024-04-01 2025-03-31 09354560 bus:Director2 2024-04-01 2025-03-31 09354560 core:FurnitureFittings 2024-03-31 09354560 core:FurnitureFittings 2025-03-31 09354560 core:WithinOneYear 2025-03-31 09354560 core:WithinOneYear 2024-03-31 09354560 core:AfterOneYear 2024-03-31 09354560 core:ShareCapital 2025-03-31 09354560 core:ShareCapital 2024-03-31 09354560 core:RetainedEarningsAccumulatedLosses 2025-03-31 09354560 core:RetainedEarningsAccumulatedLosses 2024-03-31 09354560 core:FurnitureFittings 2024-03-31 09354560 bus:Director1 2024-03-31 09354560 bus:Director1 2025-03-31 09354560 bus:Director2 2024-03-31 09354560 bus:Director1 2023-03-31 09354560 bus:Director1 2024-03-31 09354560 bus:Director2 2024-03-31 09354560 bus:Director1 2023-04-01 2024-03-31 09354560 bus:Director2 2023-04-01 2024-03-31 09354560 bus:SmallEntities 2024-04-01 2025-03-31 09354560 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09354560 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09354560 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09354560 bus:FullAccounts 2024-04-01 2025-03-31 09354560 core:OfficeEquipment 2024-04-01 2025-03-31 09354560 core:OfficeEquipment 2025-03-31 09354560 core:OfficeEquipment 2024-03-31
COMPANY REGISTRATION NUMBER: 09354560
Chandlers Ford Bookkeeping Ltd
Filleted Unaudited Financial Statements
31 March 2025
Chandlers Ford Bookkeeping Ltd
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
Fixed assets
Tangible assets
5
4,128
5,160
Current assets
Debtors
6
11,148
18,448
Cash at bank and in hand
16,790
5,385
--------
--------
27,938
23,833
Creditors: amounts falling due within one year
7
22,092
22,792
--------
--------
Net current assets
5,846
1,041
-------
-------
Total assets less current liabilities
9,974
6,201
Creditors: amounts falling due after more than one year
8
5,258
Provisions
Taxation including deferred tax
603
748
-------
-------
Net assets
9,371
195
-------
-------
Capital and reserves
Called up share capital
2
2
Profit and loss account
9,369
193
-------
----
Shareholders funds
9,371
195
-------
----
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Chandlers Ford Bookkeeping Ltd
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 5 June 2025 , and are signed on behalf of the board by:
Mrs G A Perry
Director
Company registration number: 09354560
Chandlers Ford Bookkeeping Ltd
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 141 Chalvington Road, Chandlers Ford, Eastleigh, Hampshire, SO53 3EL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures & Fittings
-
20% reducing balance
Equipment
-
20% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets
Fixtures and fittings
Equipment
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
3,083
10,846
13,929
-------
--------
--------
Depreciation
At 1 April 2024
1,818
6,951
8,769
Charge for the year
253
779
1,032
-------
--------
--------
At 31 March 2025
2,071
7,730
9,801
-------
--------
--------
Carrying amount
At 31 March 2025
1,012
3,116
4,128
-------
--------
--------
At 31 March 2024
1,265
3,895
5,160
-------
--------
--------
6. Debtors
2025
2024
£
£
Trade debtors
10,054
10,905
Other debtors
1,094
7,543
--------
--------
11,148
18,448
--------
--------
7. Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,279
7,031
Trade creditors
672
892
Corporation tax
9,350
8,770
Social security and other taxes
4,458
4,530
Other creditors
2,333
1,569
--------
--------
22,092
22,792
--------
--------
8. Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
5,258
----
-------
9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mrs G A Perry
( 887)
( 871)
( 1,758)
Mr M J Perry
( 107)
107
----
----
----
-------
( 994)
( 871)
107
( 1,758)
----
----
----
-------
2024
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mrs G A Perry
( 997)
110
( 887)
Mr M J Perry
( 107)
( 107)
----
----
----
----
( 997)
( 107)
110
( 994)
----
----
----
----