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Company Registration No. 10545713 (England and Wales)
Afresh Accountants Limited Unaudited accounts for the year ended 31 March 2025
Afresh Accountants Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Afresh Accountants Limited Company Information for the year ended 31 March 2025
Director
M W Tickel
Secretary
Mark Tickel
Company Number
10545713 (England and Wales)
Registered Office
3 Wilbury Villas Hove East Sussex BN3 6GB United Kingdom
Accountants
Afresh Accountants Ltd 3 Wilbury Villas Hove East Sussex BN3 6GB
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Afresh Accountants Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Afresh Accountants Limited for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Afresh Accountants Limited, as a body, in accordance with the terms of our engagement letter dated 1 March 2019. Our work has been undertaken solely to prepare for your approval the accounts of Afresh Accountants Limited and state those matters that we have agreed to state to the Board of Directors of Afresh Accountants Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Afresh Accountants Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Afresh Accountants Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Afresh Accountants Limited. You consider that Afresh Accountants Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Afresh Accountants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Afresh Accountants Ltd Chartered Accountants 3 Wilbury Villas Hove East Sussex BN3 6GB 24 October 2025
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Afresh Accountants Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,720
1,378
Current assets
Debtors
5
5,018
7,661
Cash at bank and in hand
2,983
5,025
8,001
12,686
Creditors: amounts falling due within one year
6
(4,304)
(5,240)
Net current assets
3,697
7,446
Total assets less current liabilities
5,417
8,824
Provisions for liabilities
Deferred tax
(344)
(279)
Net assets
5,073
8,545
Capital and reserves
Called up share capital
8
8
Profit and loss account
5,065
8,537
Shareholders' funds
5,073
8,545
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 October 2025 and were signed on its behalf by
M W Tickel Director Company Registration No. 10545713
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Afresh Accountants Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Afresh Accountants Limited is a private company, limited by shares, registered in England and Wales, registration number 10545713. The registered office is 3 Wilbury Villas, Hove, East Sussex, BN3 6GB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Afresh Accountants Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2024
4,952
Additions
916
At 31 March 2025
5,868
Depreciation
At 1 April 2024
3,574
Charge for the year
574
At 31 March 2025
4,148
Net book value
At 31 March 2025
1,720
At 31 March 2024
1,378
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
5,018
7,661
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
2,203
1,844
Trade creditors
1,206
723
Taxes and social security
741
2,627
Loans from directors
154
46
4,304
5,240
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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