A J Capel Limited - Accounts to registrar (filleted) - small 23.2.5
A J Capel Limited - Accounts to registrar (filleted) - small 23.2.5
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 January 2022 to 31 March 2023 |
| for |
| A J Capel Limited |
| A J Capel Limited (Registered number: 06314861) |
| Contents of the Financial Statements |
| for the Period 1 January 2022 to 31 March 2023 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| A J Capel Limited |
| Company Information |
| for the Period 1 January 2022 to 31 March 2023 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Pinnacle House |
| 1 Pinnacle Way |
| Derby |
| Derbyshire |
| DE24 8ZS |
| A J Capel Limited (Registered number: 06314861) |
| Balance Sheet |
| 31 March 2023 |
| 2023 | 2021 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered. |
| The financial statements were approved by the director and authorised for issue on |
| A J Capel Limited (Registered number: 06314861) |
| Notes to the Financial Statements |
| for the Period 1 January 2022 to 31 March 2023 |
| 1. | STATUTORY INFORMATION |
| A J Capel Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the company's share of the profits of the partnership, Robinson & Hall LLP. |
| Goodwill |
| Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows: |
| Goodwill - ten years |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 |
| A J Capel Limited (Registered number: 06314861) |
| Notes to the Financial Statements - continued |
| for the Period 1 January 2022 to 31 March 2023 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 January 2022 |
| Additions |
| At 31 March 2023 |
| AMORTISATION |
| At 1 January 2022 |
| Charge for period |
| At 31 March 2023 |
| NET BOOK VALUE |
| At 31 March 2023 |
| At 31 December 2021 |
| Goodwill arose on the purchase of the company's share in Robinson & Hall LLP. |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2023 | 2021 |
| £ | £ |
| Due from Robinson & Hall LLP |
| Director's current account |
| Other than as stated under directors' current accounts account above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly. |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2023 | 2021 |
| £ | £ |
| Tax |
| Social security and other taxes |
| Accruals |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2023 | 2021 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| A J Capel Limited (Registered number: 06314861) |
| Notes to the Financial Statements - continued |
| for the Period 1 January 2022 to 31 March 2023 |
| 8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the period ended 31 March 2023 and the year ended 31 December 2021: |
| 2023 | 2021 |
| £ | £ |
| Balance outstanding at start of period |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of period |
| Interest was charged on the director's advances at HM Revenue & Customs official rate of 2.0% per annum. |
| The outstanding advances were cleared within nine months of the year end. |