Katharos Consulting Limited 09785643 false 2022-10-01 2023-09-30 2023-09-30 The principal activity of the company is other construction installation Digita Accounts Production Advanced 6.30.9574.0 true true 09785643 2022-10-01 2023-09-30 09785643 2023-09-30 09785643 bus:OrdinaryShareClass1 2023-09-30 09785643 core:CurrentFinancialInstruments 2023-09-30 09785643 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 09785643 bus:SmallEntities 2022-10-01 2023-09-30 09785643 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 09785643 bus:FullAccounts 2022-10-01 2023-09-30 09785643 bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 09785643 bus:RegisteredOffice 2022-10-01 2023-09-30 09785643 bus:CompanySecretaryDirector1 2022-10-01 2023-09-30 09785643 bus:Director2 2022-10-01 2023-09-30 09785643 bus:OrdinaryShareClass1 2022-10-01 2023-09-30 09785643 bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 09785643 countries:England 2022-10-01 2023-09-30 09785643 2021-10-01 2022-09-30 09785643 2022-09-30 09785643 bus:OrdinaryShareClass1 2022-09-30 09785643 core:CurrentFinancialInstruments 2022-09-30 09785643 core:CurrentFinancialInstruments core:WithinOneYear 2022-09-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09785643

Katharos Consulting Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2023

 

Katharos Consulting Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Katharos Consulting Limited

Company Information

Directors

Ms Catherine Ciarka-White

Mr Radoslaw Jakub Ciarka-White

Company secretary

Ms Catherine Ciarka-White

Registered office

The Old Stables
23 Mill Lane
Hixton
Near Saffon Walden
CB10 1RD

Accountants

Mr Diarmaid O Dushlaine
Association of Chartered Certified Accountants
Tullohill Accountancy Limited
Tullohill Cottage
Saline
Fife
KY12 9TT

 

Katharos Consulting Limited

(Registration number: 09785643)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Current assets

 

Debtors

4

-

(249)

Cash at bank and in hand

 

100

12,325

 

100

12,076

Creditors: Amounts falling due within one year

5

(19,487)

(18,548)

Net liabilities

 

(19,387)

(6,472)

Capital and reserves

 

Retained earnings

(19,387)

(6,472)

Shareholders' deficit

 

(19,387)

(6,472)

For the financial year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 October 2023 and signed on its behalf by:
 

.........................................
Ms Catherine Ciarka-White
Company secretary and director

 

Katharos Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Old Stables
23 Mill Lane
Hixton
Near Saffon Walden
CB10 1RD
England

These financial statements were authorised for issue by the Board on 27 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Katharos Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2022 - 1).

4

Debtors

Current

2023
£

2022
£

Trade debtors

-

(249)

 

Katharos Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Other creditors

19,487

18,548

6

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary Shares of £1 each

2

2

2

2

         

7

Related party transactions

 

Katharos Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Directors' remuneration

The directors' remuneration for the year was as follows:

2023
£

2022
£

Remuneration

2,545

12,000