Fiona Pearl Associates Limited - Accounts to registrar (filleted) - small 22.3

REGISTERED NUMBER: 13210466 (England and Wales)

Fiona Pearl Associates Limited

Unaudited Financial Statements

for the Period 1st April 2022 to 31st December 2022

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs F J Headley

REGISTERED OFFICE:

Whitemoor Farm

Cliffe Common

Selby

YO8 6EG

REGISTERED NUMBER:

13210466 (England and Wales)

ACCOUNTANTS:

Smailes Goldie

Chartered Accountants

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Tangible assets

4

-

1,170

CURRENT ASSETS

Debtors

5

-

19,850

Cash at bank

24,587

22,749

24,587

42,599

CREDITORS

Amounts falling due within one year

6

61

14,313

NET CURRENT ASSETS

24,526

28,286

TOTAL ASSETS LESS CURRENT LIABILITIES

24,526

29,456

PROVISIONS FOR LIABILITIES

-

293

NET ASSETS

24,526

29,163

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

24,426

29,063

24,526

29,163

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st December 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st December 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 14th February 2023 and were signed by:

Mrs F J Headley - Director

1.	STATUTORY INFORMATION

Fiona Pearl Associates Limited 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 company ceased to trade on 31 December 2022 and the financial statements have been prepared on a break up basis.

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.

Office equipment 3 years straight line

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 1 (2022 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Office

Equipment

£

COST

At 1st April 2022

1,755

Disposals

(1,755

)

At 31st December 2022

-

DEPRECIATION

At 1st April 2022

585

Charge for period

439

Eliminated on disposal

(1,024

)

At 31st December 2022

-

NET BOOK VALUE

At 31st December 2022

-

At 31st March 2022

1,170

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2022

£

£

Trade debtors

-

19,850

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2022

£

£

Taxation and social security

61

10,716

Other creditors

-

3,597

61

14,313