2022-05-012023-04-302023-04-30false10152984GARNER CONSULTANCY SERVICES 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GARNER CONSULTANCY SERVICES LTD

Registered Number
10152984
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

GARNER CONSULTANCY SERVICES LTD
Company Information
for the year from 1 May 2022 to 30 April 2023

Directors

GARNER, Charles James
GARNER, Sharon

Registered Address

9 Hollow Close
Guildford
GU2 7JJ

Registered Number

10152984 (England and Wales)
GARNER CONSULTANCY SERVICES LTD
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets69,25411,568
9,25411,568
Current assets
Debtors711,20913,150
Cash at bank and on hand4,7346,641
15,94319,791
Creditors amounts falling due within one year8(15,658)(10,435)
Net current assets (liabilities)2859,356
Total assets less current liabilities9,53920,924
Creditors amounts falling due after one year9(9,484)(20,131)
Net assets55793
Capital and reserves
Called up share capital22
Profit and loss account53791
Shareholders' funds55793
The financial statements were approved and authorised for issue by the Board of Directors on 19 October 2023, and are signed on its behalf by:
GARNER, Charles James
Director
Registered Company No. 10152984
GARNER CONSULTANCY SERVICES LTD
Notes to the Financial Statements
for the year ended 30 April 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of management consultancy activities other than financial management.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings20
Vehicles20
Office Equipment20
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year33
6.Property, plant and equipment

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 May 2221,5002393,17224,911
At 30 April 2321,5002393,17224,911
Depreciation and impairment
At 01 May 2212,69317747313,343
Charge for year1,762125402,314
At 30 April 2314,4551891,01315,657
Net book value
At 30 April 237,045502,1599,254
At 30 April 228,807622,69911,568
7.Debtors

2023

2022

££
Trade debtors / trade receivables7,6447,740
Other debtors3,5655,410
Total11,20913,150
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts5,500-
Taxation and social security10,15810,435
Total15,65810,435
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts9,48420,131
Total9,48420,131