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Registered Number: 05716704


 

 

 


Abridged Accounts

for the year ended 28 February 2023

for

GUY-DELGADO CONSULTANTS LTD

Accountant’s report
You consider that the company is exempt from an audit for the year ended 28 February 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner and Partners LLP
28 February 2023



....................................................
Turner and Partners LLP
24 James Street West
Bath
BA1 2BT
06 October 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 10,115    11,239 
Tangible fixed assets 4 2,181    2,566 
Investments 5 192,024    175,000 
204,320    188,805 
Current assets      
Debtors   225 
Cash at bank and in hand 36,487    67,510 
36,487    67,735 
Creditors: amount falling due within one year (44,015)   (43,308)
Net current liabilities (7,528)   24,427 
 
Total assets less current liabilities 196,792    213,232 
Net assets 196,792    213,232 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 196,790    213,230 
Shareholder's funds 196,792    213,232 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 06 October 2023 and were signed on its behalf by:


-------------------------------
Maria-Begona DELGADO-CHARRO
Director
2
General Information
Guy-Delgado Consultants Ltd is a private company, limited by shares, registered in , registration number 05716704, registration address 3 Southville Terrace, Lyncombe Vale, Bath, BA2 4LZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 10 years.
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:
Plant and Machinery 15% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 3).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 March 2022 39,141    39,141 
Additions  
Disposals  
At 28 February 2023 39,141    39,141 
Amortisation
At 01 March 2022 27,902    27,902 
Charge for year 1,124    1,124 
On disposals  
At 28 February 2023 29,026    29,026 
Net book values
At 28 February 2023 10,115    10,115 
At 28 February 2022 11,239    11,239 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 March 2022 8,470    8,470 
Additions  
Disposals  
At 28 February 2023 8,470    8,470 
Depreciation
At 01 March 2022 5,904    5,904 
Charge for year 385    385 
On disposals  
At 28 February 2023 6,289    6,289 
Net book values
Closing balance as at 28 February 2023 2,181    2,181 
Opening balance as at 01 March 2022 2,566    2,566 


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 March 2022 175,000    175,000 
Additions 17,024    17,024 
Transfer to/from tangible fixed assets  
Disposals  
At 28 February 2023 192,024    192,024 

3