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Registered number: 13020808
Elementary Accountancy Services Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Elementary Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13020808
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,230 1,665
1,230 1,665
CURRENT ASSETS
Stocks 5 3,209 4,345
Debtors 6 21,494 14,732
Cash at bank and in hand 11,879 5,450
36,582 24,527
Creditors: Amounts Falling Due Within One Year 7 (27,082 ) (13,752 )
NET CURRENT ASSETS (LIABILITIES) 9,500 10,775
TOTAL ASSETS LESS CURRENT LIABILITIES 10,730 12,440
PROVISIONS FOR LIABILITIES
Deferred Taxation (234 ) (316 )
NET ASSETS 10,496 12,124
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account 9,990 9,990
Profit and Loss Account 406 2,034
SHAREHOLDERS' FUNDS 10,496 12,124
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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
Mrs Sophie Hirst
Director
12/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Elementary Accountancy Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13020808 . The registered office is 36 Dearne Hall Lane Barugh Green, Barnsley, S75 1FX.
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.
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
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. Turnover relates to the provision of proffesional services and is recognised in line with the completion of the work. 
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:
Plant & Machinery 25% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 33% straight line
2.4. Stocks and Work in Progress
Work in progress relates to work completed on jobs not yet invoiced and is recognised in line with the stage of completion of the work as a proportion of the total fee.
2.5. 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: 3 (2023: 2)
3 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 250 313 2,864 3,427
Additions - 250 225 475
As at 30 November 2024 250 563 3,089 3,902
Depreciation
As at 1 December 2023 172 171 1,419 1,762
Provided during the period 62 71 777 910
As at 30 November 2024 234 242 2,196 2,672
Net Book Value
As at 30 November 2024 16 321 893 1,230
As at 1 December 2023 78 142 1,445 1,665
5. Stocks
2024 2023
£ £
Work in progress 3,209 4,345
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 20,568 12,785
Prepayments and accrued income 645 859
Other debtors - 1,088
Directors' loan accounts 281 -
21,494 14,732
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 103 1,308
Corporation tax 7,457 2,314
VAT 10,171 4,924
Accruals and deferred income 7,021 4,081
Directors' loan accounts 2,330 1,125
27,082 13,752
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mrs Sophie Hirst - 281 - - 281
Mrs Catherine Hulbert 1,120 - 1,120 - -
The above loan is unsecured, interest free and repayable on demand.
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