2022-07-012023-06-302023-06-30false02887413Chisholm Consultancy 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Chisholm Consultancy Limited

Registered Number
02887413
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

Chisholm Consultancy Limited
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

Mr E J Chisholm
Mr I Chisholm

Registered Address

Lower Rock House
Rock
Wadebridge
PL27 6LB

Registered Number

02887413 (England and Wales)
Chisholm Consultancy Limited
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,029,1151,040,233
1,029,1151,040,233
Current assets
Debtors8109,996104,851
Current asset investments16,89016,890
Cash at bank and on hand197,872260,039
324,758381,780
Creditors amounts falling due within one year9(9,752)(11,683)
Net current assets (liabilities)315,006370,097
Total assets less current liabilities1,344,1211,410,330
Provisions for liabilities10(86,568)(88,515)
Net assets1,257,5531,321,815
Capital and reserves
Called up share capital88
Profit and loss account1,257,5451,321,807
Shareholders' funds1,257,5531,321,815
The financial statements were approved and authorised for issue by the Board of Directors on 23 October 2023, and are signed on its behalf by:
Mr I Chisholm
Director
Registered Company No. 02887413
Chisholm Consultancy Limited
Notes to the Financial Statements
for the year ended 30 June 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.Accounting policies
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 (%)
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 July 221,030,70530,3021,061,007
Additions-1,2981,298
Revaluations(10,250)-(10,250)
At 30 June 231,020,45531,6001,052,055
Depreciation and impairment
At 01 July 22-20,77420,774
Charge for year-2,1662,166
At 30 June 23-22,94022,940
Net book value
At 30 June 231,020,4558,6601,029,115
At 30 June 221,030,7059,5281,040,233
6.Description of nature of transactions and balances with related parties
The company entered into transactions during the year with Priory Estates (Cornwall) Limited, a company in which Mr I Chisholm is director. At the balance sheet date, and amount of £109,611 (2022 £104,851) was due to Chisholm Consultancy Limited from Priory Estates (Cornwall) Limited.
7.Directors advances, credits and guarantees
The net movement in the directors loan during the year was a decrease of £24. The balance due to the director at the year end was £203 (2022 £227). The loan is non-interest bearing and repayable on demand.
8.Debtors

2023

2022

££
Other debtors109,996104,851
Total109,996104,851
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Taxation and social security8,58910,511
Other creditors203278
Accrued liabilities and deferred income960894
Total9,75211,683
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.
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)86,56888,515
Total86,56888,515