INDEPENDENT EXAMINERS LTD. - Accounts

INDEPENDENT EXAMINERS LTD. - Company Information

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Registered Number: 03221546

England and Wales

Report of the Director and Unaudited Financial Statements

for the year ended 31 March 2023

for

INDEPENDENT EXAMINERS LTD.

INDEPENDENT EXAMINERS LTD.
Statement of financial position
As at 31 March 2023

	£	2023 £	£	2022 £
Fixed assets		65,589		71,285
Current assets	54,404		67,478
Creditors: amount falling due within one year	(88,875)		(30,894)
Net current assets		(34,471)		36,584
Total assets less current liabilities		31,118		107,869
Creditors: amount falling due after more than one year		(38,226)		(101,414)
Net assets		(7,108)		6,455


Capital and reserves		(7,108)		6,455

For the year ended 31 March 2023 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 of its accounts for the year in question in accordance with section 476 of the companies act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

----------------------------------
James David Pavey
Director

Date approved: 13 December 2023

INDEPENDENT EXAMINERS LTD.
Notes to the accounts
For the year ended 31 March 2023

Statutory Information

INDEPENDENT EXAMINERS LTD. is a private limited company, limited by shares, domiciled in England and Wales, registration number 03221546, registration address Unit 2 The Broadbridge Business Centre, Delling Lane, Bosham, West Sussex, PO18 8NF, United Kingdom.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

20% Reducing Balance

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Intangible fixed assets

Cost or Valuation	Goodwill	Total
	£	£
At 01 April 2022	85,000	85,000
Additions	-	-
Disposals	-	-
At 31 March 2023	85,000	85,000
Amortisation
At 01 April 2022	17,000	17,000
Charge for year	8,500	8,500
On disposals	-	-
At 31 March 2023	25,500	25,500
Net book values
At 31 March 2023	59,500	59,500
At 31 March 2022	68,000	68,000

Tangible fixed assets

Cost or Valuation	Computer Equipment	Total
	£	£
At 01 April 2022	4,386	4,386
Additions	3,461	3,461
Disposals	-	-
At 31 March 2023	7,847	7,847
Depreciation
At 01 April 2022	1,101	1,101
Charge for year	657	657
On disposals	-	-
At 31 March 2023	1,758	1,758
Net book values
Closing balance as at 31 March 2023	6,089	6,089
Opening balance as at 01 April 2022	3,285	3,285

4.	Average number of employees Average number of employees during the year was 7 (2022: 9).