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Registered Number: 08469552
England and Wales

 

 

 

PETRUS CONSULTING LIMITED


Micro Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
Directors Jeremy Goodman
Jill Goodman
Registered Number 08469552
Registered Office 5 Whites Row
London
E1 7NF
Accountants SAW Accounting & Tax Advisory Limited
Suite 23, Avon House
435 Stratford Road
B90 4AA
1
Report to the directors on the preparation of the unaudited statutory accounts of Petrus Consulting Limited for the year ended 30 April 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Petrus Consulting Limited for the year ended 30 April 2023 which comprise of 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 company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Petrus Consulting Limited, as a body, in accordance with the terms of our engagement letter dated 09 October 2023 Our work has been undertaken solely to prepare for your approval the accounts of Petrus Consulting Limited and state those matters that we have agreed to state to the Board of Directors of Petrus Consulting Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Petrus Consulting Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Petrus Consulting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Petrus Consulting Limited. You consider that Petrus Consulting Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Petrus Consulting Limited. 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 statutory accounts
30 April 2023



....................................................
SAW Accounting & Tax Advisory Limited
Suite 23, Avon House
435 Stratford Road
B90 4AA
09 October 2023
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,181    1,451 
1,181    1,451 
Current assets      
Cash at bank and in hand 16,559    10,808 
Creditors: amount falling due within one year 4 (42,080)   (11,874)
Net current liabilities (25,521)   (1,066)
 
Total assets less current liabilities (24,340)   385 
Net liabilities (24,340)   385 
 

Capital and reserves
     
Called up share capital 5 2    2 
Profit and loss account (24,342)   383 
Shareholder's funds (24,340)   385 
 


For the year ended 30 April 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 financial statements were approved by the board of directors on 09 October 2023 and were signed on its behalf by:


-------------------------------
Jill Goodman
Director
3
General Information
Petrus Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 08469552, registration address 5 Whites Row, London, E1 7NF.

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.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
2.

Average number of employees

2
Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 May 2022 3,573    24,787    28,360 
Additions 1,181      1,181 
Disposals    
At 30 April 2023 4,754    24,787    29,541 
Depreciation
At 01 May 2022 3,573    23,336    26,909 
Charge for year   1,451    1,451 
On disposals    
At 30 April 2023 3,573    24,787    28,360 
Net book values
Closing balance as at 30 April 2023 1,181      1,181 
Opening balance as at 01 May 2022   1,451    1,451 


4.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 5,792   
Accrued Expenses 13,130    1,030 
Advance Paid 20,970   
Directors' Current Accounts 2,188    10,844 
42,080    11,874 

5.

Share Capital

Authorised
2 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
2 Ordinary shares of £1.00 each  
 

4