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REGISTERED NUMBER: 12133628 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

SARAH ELLIOTT CONSULTING LTD

SARAH ELLIOTT CONSULTING LTD (REGISTERED NUMBER: 12133628)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023










Page

Balance sheet 1

Notes to the financial statements 2


SARAH ELLIOTT CONSULTING LTD (REGISTERED NUMBER: 12133628)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 2,028 2,704

Current assets
Debtors 5 14,691 7,530
Cash at bank 190,020 140,048
204,711 147,578
Creditors
Amounts falling due within one year 6 21,890 16,982
Net current assets 182,821 130,596
Total assets less current liabilities 184,849 133,300

Provisions for liabilities 7 385 514
Net assets 184,464 132,786

Capital and reserves
Called up share capital 8 1 1
Retained earnings 184,463 132,785
Shareholders' funds 184,464 132,786

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

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

The director acknowledges her 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.

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 November 2023 and were signed by:





Mrs S Elliott - Director


SARAH ELLIOTT CONSULTING LTD (REGISTERED NUMBER: 12133628)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023


1. Statutory information

Sarah Elliott Consulting Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 12133628. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is 38 Glenwood Road, West Moors, Ferndown, Dorset, BH22 0ER.

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 represents income from consultancy services.

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 reducing balance
Computer equipment - 25% on reducing balance

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 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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 1 (2022 - 1 ) .

SARAH ELLIOTT CONSULTING LTD (REGISTERED NUMBER: 12133628)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 August 2022
and 31 July 2023 958 4,045 5,003
Depreciation
At 1 August 2022 512 1,787 2,299
Charge for year 111 565 676
At 31 July 2023 623 2,352 2,975
Net book value
At 31 July 2023 335 1,693 2,028
At 31 July 2022 446 2,258 2,704

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 14,493 7,435
Prepayments and accrued income 198 95
14,691 7,530

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 101 96
Tax 13,265 9,518
Directors' current accounts 6,741 5,671
Accruals and deferred income 1,783 1,697
21,890 16,982

7. Provisions for liabilities
2023 2022
£    £   
Deferred tax 385 514

Deferred
tax
£   
Balance at 1 August 2022 514
Credit to Income statement during year (129 )
Balance at 31 July 2023 385

SARAH ELLIOTT CONSULTING LTD (REGISTERED NUMBER: 12133628)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

9. Ultimate controlling party

The ultimate controlling party is the director, Mrs S Elliott, who owns 100% of the share capital.