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REGISTERED NUMBER: 08790086 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2022

for

23 Consult Ltd

23 Consult Ltd (Registered number: 08790086)






Contents of the Financial Statements
for the Year Ended 31 March 2022




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


23 Consult Ltd

Company Information
for the Year Ended 31 March 2022







DIRECTOR: J T Benade





SECRETARY: Mrs C L Benade





REGISTERED OFFICE: Unit 110
Queens Dock Business Centre
67-83 Norfolk Street
Liverpool
Merseyside
L1 0BG





REGISTERED NUMBER: 08790086 (England and Wales)





ACCOUNTANTS: Alexander Myerson & Co Limited
Alexander House
61 Rodney Street
Liverpool
Merseyside
L1 9ER

23 Consult Ltd (Registered number: 08790086)

Abridged Balance Sheet
31 March 2022

31.3.22 31.3.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 114,909 49,941

CURRENT ASSETS
Stocks 60,532 68,088
Debtors 167,899 170,727
Cash at bank 37,712 138,728
266,143 377,543
CREDITORS
Amounts falling due within one year 69,452 88,065
NET CURRENT ASSETS 196,691 289,478
TOTAL ASSETS LESS CURRENT
LIABILITIES

311,600

339,419

CREDITORS
Amounts falling due after more than one
year

(31,827

)

(41,667

)

PROVISIONS FOR LIABILITIES (21,833 ) -
NET ASSETS 257,940 297,752

CAPITAL AND RESERVES
Called up share capital 5 6 6
Retained earnings 257,934 297,746
SHAREHOLDERS' FUNDS 257,940 297,752

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

23 Consult Ltd (Registered number: 08790086)

Abridged Balance Sheet - continued
31 March 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2022 in accordance with Section 444(2A) of the Companies Act 2006.

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 14 September 2022 and were signed by:





J T Benade - Director


23 Consult Ltd (Registered number: 08790086)

Notes to the Financial Statements
for the Year Ended 31 March 2022

1. STATUTORY INFORMATION

23 Consult Ltd 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 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.
Plant and machinery etc - 25% on cost and 10% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

23 Consult Ltd (Registered number: 08790086)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2021 - 3 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2021 119,865
Additions 101,394
At 31 March 2022 221,259
DEPRECIATION
At 1 April 2021 69,924
Charge for year 36,426
At 31 March 2022 106,350
NET BOOK VALUE
At 31 March 2022 114,909
At 31 March 2021 49,941

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.22 31.3.21
value: £    £   
5 Ordinary £1 5 5
1 Ordinary A £1 1 1
6 6

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2022 and the period ended 31 March 2021:

31.3.22 31.3.21
£    £   
J T Benade
Balance outstanding at start of year 86,150 6,160
Amounts advanced 249,195 276,811
Amounts repaid (288,555 ) (196,821 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 46,790 86,150