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Registered number: 08251445
The Ambitious Consultancy Limited
Financial Statements
For The Year Ended 30 April 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08251445
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 91,956 107,962
91,956 107,962
CURRENT ASSETS
Debtors 5 262,718 164,221
Cash at bank and in hand 182,049 52,538
444,767 216,759
Creditors: Amounts Falling Due Within One Year 6 (296,811 ) (138,227 )
NET CURRENT ASSETS (LIABILITIES) 147,956 78,532
TOTAL ASSETS LESS CURRENT LIABILITIES 239,912 186,494
Creditors: Amounts Falling Due After More Than One Year 7 (21,575 ) (101,313 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,123 ) (20,859 )
NET ASSETS 200,214 64,322
CAPITAL AND RESERVES
Called up share capital 10 20 20
Capital redemption reserve 10 10
Profit and Loss Account 200,184 64,292
SHAREHOLDERS' FUNDS 200,214 64,322
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Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Elisabeth Anderson
Director
Ms Sarah Woodhouse
Director
14 November 2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Ambitious Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08251445 . The registered office is Courtyard House 26 Oakfield Road, Clifton, Bristol, BS8 2AT.
The presentation currency of the financial statements is the Pound Sterling (£)
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the revenue generated from the sale of services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.
Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses
Depreciation is provided at following annual rates in order to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. Leases
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter with a full charge on the year of acquisition.
The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified and accounted for according to the substance of contractual arrangements, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.
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 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.
2.8. Pensions
The company operates a defined pension contribution scheme. The company made contributions to the personal pension schemes of the directors. Contributions paid are charged to profit or loss in the period to which they relate.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, during the year was 16 (2022: 12)
16 12
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2022 119,564 2,266 19,954 141,784
Additions - 2,470 10,261 12,731
As at 30 April 2023 119,564 4,736 30,215 154,515
Depreciation
As at 1 May 2022 21,210 1,431 11,181 33,822
Provided during the period 20,924 1,185 6,628 28,737
As at 30 April 2023 42,134 2,616 17,809 62,559
Net Book Value
As at 30 April 2023 77,430 2,120 12,406 91,956
As at 1 May 2022 98,354 835 8,773 107,962
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Motor Vehicles 77,430 98,354
77,430 98,354
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 218,837 152,485
Other debtors 43,881 11,736
262,718 164,221
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 69,763 15,046
Trade creditors 60,354 13,505
Bank loans and overdrafts 9,906 9,640
Other creditors 9,429 10,840
Taxation and social security 147,359 89,196
296,811 138,227
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases - 69,763
Bank loans 21,575 31,550
21,575 101,313
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 72,661 18,672
Later than one year and not later than five years - 72,661
72,661 91,333
Less: Finance charges allocated to future periods 2,898 6,524
69,763 84,809
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2022 20,859 20,859
Deferred taxation (2,736 ) (2,736 )
Balance at 30 April 2023 18,123 18,123
The provision for deferred taxation is made up of accelerated capital allowances.
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 20 20
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11. Related Party Transactions
During the year, total dividends of £53,000 (2022: £68,500) were paid to the directors.
Mrs E Anderson and Ms S Woodhouse jointly control the company by virtue of their shareholdings.
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