IRIS Accounts Production v23.3.0.418 07730381 Board of Directors 1.9.22 31.8.23 31.8.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh077303812022-08-31077303812023-08-31077303812022-09-012023-08-31077303812021-08-31077303812021-09-012022-08-31077303812022-08-3107730381ns10:Originalns15:EnglandWales2022-09-012023-08-3107730381ns14:PoundSterlingns10:Original2022-09-012023-08-3107730381ns10:Originalns10:Director12022-09-012023-08-3107730381ns10:Original2022-09-012023-08-3107730381ns10:Original2023-08-3107730381ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-08-3107730381ns10:Originalns10:SmallEntities2022-09-012023-08-3107730381ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3107730381ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3107730381ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-08-3107730381ns10:Originalns10:FullAccounts2022-09-012023-08-3107730381ns10:Originalns10:Director22022-09-012023-08-3107730381ns10:Originalns10:Director32022-09-012023-08-3107730381ns10:Originalns10:RegisteredOffice2022-09-012023-08-3107730381ns10:Original2022-08-3107730381ns10:Originalns5:CurrentFinancialInstruments2023-08-3107730381ns10:Originalns5:CurrentFinancialInstruments2022-08-3107730381ns5:ShareCapitalns10:Original2023-08-3107730381ns5:ShareCapitalns10:Original2022-08-3107730381ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-08-3107730381ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-3107730381ns10:Originalns5:FurnitureFittings2022-09-012023-08-3107730381ns10:Originalns5:ComputerEquipment2022-09-012023-08-3107730381ns10:Original2021-09-012022-08-3107730381ns10:Originalns5:PlantMachinery2022-08-3107730381ns10:Originalns5:PlantMachinery2022-09-012023-08-3107730381ns10:Originalns5:PlantMachinery2023-08-3107730381ns10:Originalns5:PlantMachinery2022-08-3107730381ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3107730381ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-31
REGISTERED NUMBER: 07730381 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

PETER RAYSON CONSULTING LIMITED

PETER RAYSON CONSULTING LIMITED (REGISTERED NUMBER: 07730381)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PETER RAYSON CONSULTING LIMITED

COMPANY INFORMATION
for the Year Ended 31 August 2023







DIRECTORS: P Rayson
Mrs E Rayson
G Rayson





REGISTERED OFFICE: 46a Chandos Street
Winchcombe
Cheltenham
Gloucestershire
GL54 5HX





REGISTERED NUMBER: 07730381 (England and Wales)





ACCOUNTANTS: Bernard Rogers & Co
Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY

PETER RAYSON CONSULTING LIMITED (REGISTERED NUMBER: 07730381)

BALANCE SHEET
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 437 655

CURRENT ASSETS
Debtors 5 1,081 -
Cash at bank 383,615 388,760
384,696 388,760
CREDITORS
Amounts falling due within one year 6 22,950 51,205
NET CURRENT ASSETS 361,746 337,555
TOTAL ASSETS LESS CURRENT
LIABILITIES

362,183

338,210

PROVISIONS FOR LIABILITIES 133 174
NET ASSETS 362,050 338,036

CAPITAL AND RESERVES
Called up share capital 15 15
Retained earnings 362,035 338,021
SHAREHOLDERS' FUNDS 362,050 338,036

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PETER RAYSON CONSULTING LIMITED (REGISTERED NUMBER: 07730381)

BALANCE SHEET - continued
31 August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2023 and were signed on its behalf by:





P Rayson - Director


PETER RAYSON CONSULTING LIMITED (REGISTERED NUMBER: 07730381)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023


1. STATUTORY INFORMATION

Peter Rayson Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

PETER RAYSON CONSULTING LIMITED (REGISTERED NUMBER: 07730381)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 1,933
DEPRECIATION
At 1 September 2022 1,278
Charge for year 218
At 31 August 2023 1,496
NET BOOK VALUE
At 31 August 2023 437
At 31 August 2022 655

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 600 -
Other debtors 481 -
1,081 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 5,675 34,842
Other creditors 17,275 16,363
22,950 51,205

7. RELATED PARTY DISCLOSURES

Other creditors include loans made to the Company by the Directors totalling £16,376 (£15,504 as at 31st August 2022). These loans are interest free with no fixed date for repayment.

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs E Rayson.