BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts was that of accountants and tax advisors. 19 August 2025 0 0 13825071 2025-03-31 13825071 2024-03-31 13825071 2023-03-31 13825071 2024-04-01 2025-03-31 13825071 2023-04-01 2024-03-31 13825071 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13825071 uk-curr:PoundSterling 2024-04-01 2025-03-31 13825071 uk-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13825071 uk-bus:FullAccounts 2024-04-01 2025-03-31 13825071 uk-core:ShareCapital 2025-03-31 13825071 uk-core:ShareCapital 2024-03-31 13825071 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 13825071 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 13825071 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 13825071 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 13825071 uk-bus:FRS102 2024-04-01 2025-03-31 13825071 uk-core:PlantMachinery 2024-04-01 2025-03-31 13825071 uk-core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 13825071 uk-core:CurrentFinancialInstruments 2025-03-31 13825071 uk-core:CurrentFinancialInstruments 2024-03-31 13825071 uk-core:WithinOneYear 2025-03-31 13825071 uk-core:WithinOneYear 2024-03-31 13825071 2024-04-01 2025-03-31 13825071 uk-bus:Director1 2024-04-01 2025-03-31 13825071 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 13825071
 
 
Malling Accountancy Limited
 
Unaudited Financial Statements
 
for the financial year ended 31 March 2025
Malling Accountancy Limited
Company Registration Number: 13825071
BALANCE SHEET
as at 31 March 2025

2025 2024
Notes £ £
 
Fixed Assets
Tangible assets 4 1,159 860
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Current Assets
Debtors 5 10,479 10,023
Cash at bank and in hand 4,030 1,552
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14,509 11,575
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Creditors: amounts falling due within one year 6 (14,176) (20,956)
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Net Current Assets/(Liabilities) 333 (9,381)
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Total Assets less Current Liabilities 1,492 (8,521)
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Capital and Reserves
Called up share capital 100 100
Retained earnings 1,392 (8,621)
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Shareholders' Funds/(Deficit) 1,492 (8,521)
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.
           
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
           
Approved by the Director and authorised for issue on 19 August 2025
           
           
________________________________          
Peter Stevens          
Director          
           



Malling Accountancy Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025

   
1. General Information
 
Malling Accountancy Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 13825071. The registered office of the company is 68 Sandown Road, West Malling, Kent, ME19 6NR. was that of accountants and tax advisors. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated rebates and other similar allowances.

Revenue from the sale of services is recognised when all the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the economic benefits associated with the transaction will flow to the Company; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 33% Straight line
  Fixtures, fittings and equipment - 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Work in progress
Work in progress is reflected in the accounts at the expected revenue due for work carried out during the period that has not yet been invoiced.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
         
4. Tangible assets
  Plant and Fixtures, Total
  machinery fittings and  
    equipment  
  £ £ £
Cost
At 1 April 2024 1,614 80 1,694
Additions 1,007 - 1,007
  ───────── ───────── ─────────
At 31 March 2025 2,621 80 2,701
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Depreciation
At 1 April 2024 823 11 834
Charge for the financial year 688 20 708
  ───────── ───────── ─────────
At 31 March 2025 1,511 31 1,542
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Net book value
At 31 March 2025 1,110 49 1,159
  ═════════ ═════════ ═════════
At 31 March 2024 791 69 860
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5. Debtors 2025 2024
  £ £
 
Trade debtors 5,246 3,985
Prepayments and accrued income 5,233 6,038
  ───────── ─────────
  10,479 10,023
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6. Creditors 2025 2024
Amounts falling due within one year £ £
 
Trade creditors 3,731 3,022
Taxation  (Note 7) 4,220 472
Director's current account 5,838 12,259
Other creditors 344 5,168
Accruals and deferred income 43 35
  ───────── ─────────
  14,176 20,956
  ═════════ ═════════
       
7. Taxation 2025 2024
  £ £
 
Creditors:
VAT 1,013 472
Corporation tax 3,207 -
  ───────── ─────────
  4,220 472
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