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REGISTERED NUMBER: 03185839 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 APRIL 2022

FOR

IPU CONSULTANCY LTD

IPU CONSULTANCY LTD (REGISTERED NUMBER: 03185839)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


IPU CONSULTANCY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2022







DIRECTOR: I P Underhill





SECRETARY: Mrs T Underhill





REGISTERED OFFICE: 29 College Avenue
Lindley
Huddersfield
West Yorkshire
HD3 3PH





REGISTERED NUMBER: 03185839 (England and Wales)





ACCOUNTANTS: Stanley Yule Chartered Accountants
Waterside House
Waterside Business Park
1649 Pershore Road
Birmingham
West Midlands
B30 3DR

IPU CONSULTANCY LTD (REGISTERED NUMBER: 03185839)

BALANCE SHEET
30 APRIL 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 242 486

CURRENT ASSETS
Debtors 4 1,169 1,296
Cash at bank 192,646 231,005
193,815 232,301
CREDITORS
Amounts falling due within one year 5 58,458 89,958
NET CURRENT ASSETS 135,357 142,343
TOTAL ASSETS LESS CURRENT
LIABILITIES

135,599

142,829

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 135,499 142,729
SHAREHOLDERS' FUNDS 135,599 142,829

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2022 in accordance with Section 476 of the Companies Act 2006.

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.

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 5 September 2022 and were signed by:





I P Underhill - Director


IPU CONSULTANCY LTD (REGISTERED NUMBER: 03185839)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2022


1. 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 financial statements have been prepared under the historical cost convention.

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.
Computer equipment - 25% on cost

Taxation
Taxation for the year 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 year 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

IPU CONSULTANCY LTD (REGISTERED NUMBER: 03185839)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2022


3. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2021
and 30 April 2022 13,952
DEPRECIATION
At 1 May 2021 13,466
Charge for year 244
At 30 April 2022 13,710
NET BOOK VALUE
At 30 April 2022 242
At 30 April 2021 486

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors - 1,296
Other debtors 1,169 -
1,169 1,296

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Taxation and social security 5,386 15,730
Other creditors 53,072 74,228
58,458 89,958