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REGISTERED NUMBER: 06518991 (England and Wales)
























R M & A CONSULTING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2023






R M & A CONSULTING LIMITED (REGISTERED NUMBER: 06518991)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R M & A CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: Mr A S Foster
Mrs S L Foster





REGISTERED OFFICE: 18 Page Hill
Ware
Hertfordshire
SG12 0RZ





REGISTERED NUMBER: 06518991 (England and Wales)





ACCOUNTANTS: TC Group
6-7 Castle Gate
Castle Street
Hertford
Hertfordshire
SG14 1HD

R M & A CONSULTING LIMITED (REGISTERED NUMBER: 06518991)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,420 4,560

CURRENT ASSETS
Stocks 14,620 18,280
Debtors 5 35 -
Cash at bank 32,215 32,513
46,870 50,793
CREDITORS
Amounts falling due within one year 6 36,339 39,397
NET CURRENT ASSETS 10,531 11,396
TOTAL ASSETS LESS CURRENT LIABILITIES 13,951 15,956

CREDITORS
Amounts falling due after more than
one year

7

(12,917

)

(15,844

)

PROVISIONS FOR LIABILITIES (865 ) (865 )
NET ASSETS/(LIABILITIES) 169 (753 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 69 (853 )
169 (753 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

R M & A CONSULTING LIMITED (REGISTERED NUMBER: 06518991)

BALANCE SHEET - continued
28 FEBRUARY 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 27 October 2023 and were signed on its behalf by:





Mr A S Foster - Director


R M & A CONSULTING LIMITED (REGISTERED NUMBER: 06518991)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023


1. STATUTORY INFORMATION

R M & A 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 ) .

R M & A CONSULTING LIMITED (REGISTERED NUMBER: 06518991)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 March 2022
and 28 February 2023 10,436
DEPRECIATION
At 1 March 2022 5,876
Charge for year 1,140
At 28 February 2023 7,016
NET BOOK VALUE
At 28 February 2023 3,420
At 28 February 2022 4,560

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 35 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 30,439 31,227
Other creditors 5,900 8,170
36,339 39,397

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 12,917 15,844

8. RELATED PARTY DISCLOSURES

During the year, Mr and Mrs Foster (Directors) loaned by the company money with no set repayment date. At the year end the amount due from the directors to the company was £35 which was repaid 9 months after the year end. (2022: £2,270 due from the company to the directors).

Also during the year, Mr and Mrs Foster received dividends from the company in accordance with his shareholding of £107,900 (2022:£126,000).

9. ULTIMATE CONTROLLING PARTY

Directors A S Foster and S L Foster control the company by virtue of holding 51% and 49% of the issued ordinary share capital respectively.