Company Registration No. 12543529 (England and Wales)
Bettles Accountancy Limited
Unaudited accounts
for the year ended 31 March 2025
Bettles Accountancy Limited
Unaudited accounts
Contents
Bettles Accountancy Limited
Statement of financial position
as at 31 March 2025
Tangible assets
1,632
2,546
Cash at bank and in hand
21,603
18,390
Creditors: amounts falling due within one year
(8,804)
(9,409)
Net current assets
20,475
20,298
Called up share capital
1
1
Profit and loss account
22,106
22,843
Shareholders' funds
22,107
22,844
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 her 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 9 December 2025 and were signed on its behalf by
T M Bettles
Director
Company Registration No. 12543529
Bettles Accountancy Limited
Notes to the Accounts
for the year ended 31 March 2025
Bettles Accountancy Limited is a private company, limited by shares, registered in England and Wales, registration number 12543529. The registered office is Gummies Retreat, Leicester Road, Tilton on the Hill, Leicester, LE7 9DB, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable for goods and services, 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:
Computer equipment
20% on cost
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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Bettles Accountancy Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Trade debtors
6,665
10,515
Accrued income and prepayments
797
802
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
8,486
9,172
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 2 (2024: 1).