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Company Registration No. 08268604 (England and Wales)
John Marshall Consulting Ltd Unaudited accounts for the year ended 31 October 2023
John Marshall Consulting Ltd Unaudited accounts Contents
Page
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John Marshall Consulting Ltd Company Information for the year ended 31 October 2023
Directors
Mr John Marshall Mrs Kim Marshall
Company Number
08268604 (England and Wales)
Registered Office
The Hollies 166 Bradford Road Wrenthorpe Wakefield WF1 2AS
Accountants
Atmos Bookkeeping Ltd 32 Aconbury Close Worcester WR5 1JD
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John Marshall Consulting Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
35,033 
45,921 
Current assets
Debtors
53 
1,072 
Cash at bank and in hand
63,069 
83,455 
63,122 
84,527 
Creditors: amounts falling due within one year
(28,083)
(35,373)
Net current assets
35,039 
49,154 
Total assets less current liabilities
70,072 
95,075 
Creditors: amounts falling due after more than one year
(16,659)
(26,639)
Net assets
53,413 
68,436 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
53,313 
68,336 
Shareholders' funds
53,413 
68,436 
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 November 2023 and were signed on its behalf by
Mr John Marshall Director Company Registration No. 08268604
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John Marshall Consulting Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
John Marshall Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 08268604. The registered office is The Hollies 166 Bradford Road, Wrenthorpe, Wakefield, WF1 2AS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the provision of IT consultancy services is recognised in the period in which the services are provided.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line
Motor vehicles
20% straight line
Fixtures & fittings
Mixture of 50% and 33% straight line
Computer equipment
Mixture of 50% and 33% straight line
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable are recognised in the profit and loss account when due.
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John Marshall Consulting Ltd Notes to the Accounts for the year ended 31 October 2023
Financial instruments
Basic financial instruments, other than arrangements constituting financing transactions, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Basic financial instruments classified as payable or receivable within one year are not amortised. Arrangements constituting financing transactions are measured at the present value of the future payments or receipts discounted at a market rate of interest.
Going concern
The financial statements have been prepared on a going concern basis.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2022
158 
56,999 
1,981 
4,490 
63,628 
Additions
459 
- 
374 
249 
1,082 
At 31 October 2023
617 
56,999 
2,355 
4,739 
64,710 
Depreciation
At 1 November 2022
53 
11,400 
1,810 
4,444 
17,707 
Charge for the year
205 
11,400 
236 
129 
11,970 
At 31 October 2023
258 
22,800 
2,046 
4,573 
29,677 
Net book value
At 31 October 2023
359 
34,199 
309 
166 
35,033 
At 31 October 2022
105 
45,599 
171 
46 
45,921 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
34,199 
45,599 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
16 
Other debtors
53 
1,056 
53 
1,072 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
5,530 
1,903 
Obligations under finance leases and hire purchase contracts
9,980 
9,164 
Taxes and social security
7,327 
20,384 
Other creditors
5,246 
3,922 
28,083 
35,373 
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John Marshall Consulting Ltd Notes to the Accounts for the year ended 31 October 2023
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
16,659 
26,639 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £12,032 (2022: £12,000).
10
Transactions with related parties
Amounts due to related parties: At the reporting date, there were no amounts owed to key management personnel (2022: £0).
11
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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