Registered number
14032614
ANTHROPOLOGY KNOWLEDGE ASSOCIATES LIMITED
Filleted Accounts
30 April 2025
ANTHROPOLOGY KNOWLEDGE ASSOCIATES LIMITED
Registered number: 14032614
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 1,084 1,445
Current assets
Debtors 4 9,190 441
Cash at bank and in hand 17,009 19,469
26,199 19,910
Creditors: amounts falling due within one year 5 (14,525) (9,907)
Net current assets 11,674 10,003
Total assets less current liabilities 12,758 11,448
Provisions for liabilities (206) (275)
Net assets 12,552 11,173
Capital and reserves
Called up share capital 6 120 120
Profit and loss account 12,432 11,053
Shareholders' funds 12,552 11,173
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.
Dr D Shaw
Director
Approved by the board on 13 May 2025
ANTHROPOLOGY KNOWLEDGE ASSOCIATES LIMITED
Notes to the Accounts
for the year ended 30 April 2025
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024 2,227
At 30 April 2025 2,227
Depreciation
At 1 May 2024 782
Charge for the year 361
At 30 April 2025 1,143
Net book value
At 30 April 2025 1,084
At 30 April 2024 1,445
4 Debtors 2025 2024
£ £
Trade debtors 8,783 -
Other debtors 407 441
9,190 441
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 13,634 9,087
Other creditors 891 820
14,525 9,907
6 Share capital 2025 2024
£ £
Called up, issued and fuilly paid
100 Ordinary A shares of £1 each 100 100
20 Ordinary B shares of £1 each 20 20
120 120
7 Controlling party
The company is controlled by Dr D Shaw by virtue of his sharholding in the company.
8 Other information
ANTHROPOLOGY KNOWLEDGE ASSOCIATES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Summerheys
Elms Lane
West Wittering
West Sussex
PO20 8LW
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