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Company Registration No. 07797495 (England and Wales)
The Better Letter Limited Unaudited accounts for the year ended 31 March 2026
The Better Letter Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
The Better Letter Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Current assets
Debtors
6
508
339
Cash at bank and in hand
13,303
2,776
13,811
3,115
Creditors: amounts falling due within one year
7
(11,886)
(5,366)
Net current assets/(liabilities)
1,925
(2,251)
Total assets less current liabilities
1,925
(2,251)
Creditors: amounts falling due after more than one year
8
-
(1,142)
Net assets/(liabilities)
1,925
(3,393)
Capital and reserves
Called up share capital
2
2
Profit and loss account
1,923
(3,395)
Shareholders' funds
1,925
(3,393)
For the year ending 31 March 2026 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 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 of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by
S Fisher Director Company Registration No. 07797495
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The Better Letter Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
The Better Letter Limited is a private company, limited by shares, registered in England and Wales, registration number 07797495. The registered office is Prama House, 267 Banbury Road, Summertown, Oxford, OX2 7HT.
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.
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
3 years straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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.
- 4 -
The Better Letter Limited Notes to the Accounts for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
37,000
At 31 March 2026
37,000
Amortisation
At 1 April 2025
37,000
At 31 March 2026
37,000
Net book value
At 31 March 2026
-
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2025
1,902
At 31 March 2026
1,902
Depreciation
At 1 April 2025
1,902
At 31 March 2026
1,902
Net book value
At 31 March 2026
-
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Accrued income and prepayments
508
339
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
-
1,191
VAT
2,861
1,255
Trade creditors
805
883
Taxes and social security
2,186
633
Other creditors
5,841
-
Loans from directors
193
1,404
11,886
5,366
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
1,142
- 5 -
The Better Letter Limited Notes to the Accounts for the year ended 31 March 2026
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
- 6 -