Company No:
Contents
DIRECTOR | Elspeth Caroline Margaret Gilfillan |
REGISTERED OFFICE | Wheatsheaf Farm |
Moor Monkton | |
York | |
YO26 8JA | |
England | |
United Kingdom |
COMPANY NUMBER | 12097328 (England and Wales) |
ACCOUNTANT | Morrell Middleton Auditors Ltd Chartered Certified Accountants |
Wellington House | |
Aviator Court | |
York | |
YO30 4UZ |
2023 | 2022 | |||
£ | £ | |||
Current assets | ||||
Debtors |
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Cash at bank and in hand |
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21,124 | 22,743 | |||
Creditors: amounts falling due within one year | (
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Net current assets | 1,311 | 682 | ||
Total assets less current liabilities | 1,311 | 682 | ||
Net assets |
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Capital and reserves | ||||
Called-up share capital | 5 |
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Profit and loss account |
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Total shareholder's funds |
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Director's responsibilities:
The financial statements of Fillanthropic Consulting Limited (registered number:
Elspeth Caroline Margaret Gilfillan
Director |
Called-up share capital | Profit and loss account | Total | |||
£ | £ | £ | |||
At 01 August 2021 |
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Profit for the financial year |
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Total comprehensive income |
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Issue of share capital |
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Dividends paid on equity shares |
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At 31 July 2022 |
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At 01 August 2022 |
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Profit for the financial year |
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Total comprehensive income |
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Dividends paid on equity shares |
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At 31 July 2023 |
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The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.
Fillanthropic Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wheatsheaf Farm, Moor Monkton, York, YO26 8JA, England, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Tangible assets |
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.
2023 | 2022 | ||
Number | Number | ||
Monthly average number of persons employed by the Company during the year, including the director |
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2023 | 2022 | ||
£ | £ | ||
Current tax on profit | |||
UK corporation tax |
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Total current tax |
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Total tax on profit |
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The March 2021 Budget announced a further increase to the main rate of corporation tax to 25% from April 2023 as well as introducing a small profits rate of 19%. These rates were substantively enacted via the Finance Bill 2021 on 24 May 2021.
At the Balance Sheet date, it was estimated that the Company’s future profits will be applicable to the small profits rate and therefore deferred tax balances as at 31 July 2023 continue to be measured at 19%.
The tax assessed for the year is higher than (2022: higher than) the standard rate of corporation tax in the UK:
2023 | 2022 | ||
£ | £ | ||
Profit before taxation | 20,531 | 19,859 | |
Tax on profit at standard UK corporation tax rate of 0.00% (2022: 0.00%) |
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Total tax charge for year | 0 | 0 |
Total | |
£ | |
Cost | |
At 01 August 2022 |
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At 31 July 2023 |
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Accumulated depreciation | |
At 01 August 2022 |
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At 31 July 2023 |
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Net book value | |
At 31 July 2023 |
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At 31 July 2022 |
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2023 | 2022 | ||
£ | £ | ||
Allotted, called-up and fully-paid | |||
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