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COMPANY REGISTRATION NUMBER: 05084762
Employment Matters Consulting Limited
Filleted Unaudited Financial Statements
31 March 2023
Employment Matters Consulting Limited
Financial Statements
Year ended 31 March 2023
Contents
Page
Balance sheet
1
Notes to the financial statements
3
Employment Matters Consulting Limited
Balance Sheet
31 March 2023
2023
2022
Note
£
£
£
£
Fixed assets
Tangible assets
5
1,934
1,224
Current assets
Debtors
6
50,409
Cash at bank and in hand
18,180
30,900
--------
--------
68,589
30,900
Creditors: amounts falling due within one year
7
( 37,026)
( 12,186)
--------
--------
Net current assets
31,563
18,714
--------
--------
Total assets less current liabilities
33,497
19,938
Provisions
Taxation including deferred tax
( 484)
( 233)
--------
--------
Net assets
33,013
19,705
--------
--------
Employment Matters Consulting Limited
Balance Sheet (continued)
31 March 2023
2023
2022
Note
£
£
£
£
Capital and reserves
Called up share capital
85
85
Profit and loss account
32,928
19,620
--------
--------
Shareholders funds
33,013
19,705
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 28 September 2023 , and are signed on behalf of the board by:
Mrs C A Simpson
Director
Company registration number: 05084762
Employment Matters Consulting Limited
Notes to the Financial Statements
Year ended 31 March 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
25% straight line
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Tangible assets
Equipment
£
Cost
At 1 April 2022
7,140
Additions
759
-------
At 31 March 2023
7,899
-------
Depreciation
At 1 April 2022
5,916
Charge for the year
49
-------
At 31 March 2023
5,965
-------
Carrying amount
At 31 March 2023
1,934
-------
At 31 March 2022
1,224
-------
6. Debtors
2023
2022
£
£
Trade debtors
50,409
--------
----
7. Creditors: amounts falling due within one year
2023
2022
£
£
Corporation tax
17,349
4,246
Social security and other taxes
16,244
205
Other creditors
3,433
7,735
--------
--------
37,026
12,186
--------
--------
8. Director's advances, credits and guarantees
The director had an interest-free loan during the year. The loan is repayable on demand. At the beginning of the year the director was owed £5,935 and at the end of the year the company owed her £1,483.