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Registered number: 07413188
Kosmo Consulting Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 October 2022
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5—6
Notes to the Financial Statements 7—9
Page 1
Company Information
Director K Macpherson
Company Number 07413188
Registered Office Bank House 81 St Judes Road
Englefield Green
Egham
TW20 0DF
Accountants Exceed Accountants Limited
Bank House
81 St Judes Road
Englefield Green
TW20 0DF
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Directors' Report
The directors present their report and the financial statements for the year ended 31 October 2022 .
Principal Activity
The company's principal activity continues to be that of artistic creation.
Directors
The directors who held office during the year were as follows:
P J Jewiss Resigned 11/10/2022
K Macpherson
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
K Macpherson
Director
21/07/2023
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Accountants' Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at period ended 31 October 2022 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
21/07/2023
Exceed Accountants Limited
Bank House
81 St Judes Road
Englefield Green
TW20 0DF
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Statement of Income and Retained Earnings
2022 2021
Notes £ £
TURNOVER 130,163 64,959
Cost of sales (35,619 ) (7,090 )
GROSS PROFIT 94,544 57,869
Administrative expenses (38,242 ) (45,674 )
OPERATING PROFIT 56,302 12,195
Other interest receivable and similar income - 891
Interest payable and similar charges (108 ) (70 )
PROFIT BEFORE TAXATION 56,194 13,016
Tax on Profit (10,381 ) (2,571 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 45,813 10,445
RETAINED EARNINGS
As at 1 November 2021 816 71
Dividends paid (46,660) (9,700)
As at 31 October 2022 (31 ) 816
The notes on pages 7 to 9 form part of these financial statements.
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Balance Sheet
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,300 1,033
2,300 1,033
CURRENT ASSETS
Debtors 4 55,699 58,497
Cash at bank and in hand 2,963 8,007
58,662 66,504
Creditors: Amounts Falling Due Within One Year 5 (30,603 ) (26,136 )
NET CURRENT ASSETS (LIABILITIES) 28,059 40,368
TOTAL ASSETS LESS CURRENT LIABILITIES 30,359 41,401
Creditors: Amounts Falling Due After More Than One Year 6 (30,305 ) (40,500 )
NET ASSETS 54 901
CAPITAL AND RESERVES
Called up share capital 7 85 85
Profit and Loss Account (31 ) 816
SHAREHOLDERS' FUNDS 54 901
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For the year ending 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
K Macpherson
Director
21/07/2023
The notes on pages 7 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% on cost
Computer Equipment 33.33% on cost
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2021 12,832 - 12,832
Additions - 2,088 2,088
As at 31 October 2022 12,832 2,088 14,920
Depreciation
As at 1 November 2021 11,799 - 11,799
Provided during the period 458 363 821
As at 31 October 2022 12,257 363 12,620
Net Book Value
As at 31 October 2022 575 1,725 2,300
As at 1 November 2021 1,033 - 1,033
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4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 48,202 13,504
S455 tax debtor 1,834 10,815
VAT 19 -
Other taxes and social security - 899
Directors' loan accounts 5,644 33,279
55,699 58,497
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 2,240 300
Corporation tax 17,529 8,601
VAT - 1,920
BBL due < 1 year 9,000 4,500
S455 tax liability 1,834 10,815
30,603 26,136
6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
BBL due 1 - 2 years 9,000 9,000
BBL due 2 - 5 years 21,305 27,000
BBL due > 5 years - 4,500
30,305 40,500
The BBL Scheme was launched on 27 April 2020 and the scheme is 100% government backed. The interest rate is 2.5% per year and the term of the loan is 6 years and early repayment is possible without additional charges.
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 85 85
Value Number 2022 2021
Allotted, called up and fully paid £ £ £
Ordinary Shares 0.01 8,499 85 85
8. Dividends
2022 2021
£ £
On equity shares:
Final dividend paid 46,660 9,700
46,660 9,700
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9. Related Party Transactions
At the balance sheet date included within debtors due within one year, is an amount of £5,644 (2021 - £33,279) owed by the company director, K R Macpherson. Interest is charged at 2%.
At the year end, the company paid a dividend of £46,660 (2021 - £9,700) to K R Macpherson.
Kosmo Consulting Limited owns 25% of the share capital in In Addition Communications Ltd.
In Addition Communications Ltd
At the balance sheet date, included within trade debtors, is an amount of £5,689 (2021 - £6,689) owed to Kosmo Consulting Limited.
Ultimate controlling party
The ultimate controlling parties are the directors and shareholders of the company.
10. General Information
Kosmo Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07413188 . The registered office is Bank House 81 St Judes Road, Englefield Green, Egham, TW20 0DF.
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