REGISTERED NUMBER: 14382739 (England and Wales)

Unaudited Financial Statements

for the Period

1 November 2024 to 31 August 2025

for

Audit The Audit Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Van De Meerendonk

SECRETARY:

REGISTERED OFFICE:

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

REGISTERED NUMBER:

14382739 (England and Wales)

ACCOUNTANTS:

Brian Gumbley Accountancy Services Ltd

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

FIXED ASSETS

Tangible assets

4

247

709

CURRENT ASSETS

Debtors

5

-

2,160

Cash at bank

27,118

34,689

27,118

36,849

CREDITORS

Amounts falling due within one year

6

16,325

16,631

NET CURRENT ASSETS

10,793

20,218

TOTAL ASSETS LESS CURRENT LIABILITIES

11,040

20,927

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10,940

20,827

11,040

20,927

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2025 and were signed by:

D Van De Meerendonk - Director

1.	STATUTORY INFORMATION

Audit The Audit Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 November 2024

and 31 August 2025

1,664

DEPRECIATION

At 1 November 2024

955

Charge for period

462

At 31 August 2025

1,417

NET BOOK VALUE

At 31 August 2025

247

At 31 October 2024

709

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.10.24

£

£

Trade debtors

-

2,160

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.10.24

£

£

Tax

12,487

8,930

VAT

2,443

3,129

Other creditors

1

1

Directors' current accounts

1,394

4,571

16,325

16,631