IRIS Accounts Productionv23.3.1.4509559238Board of DirectorsBoard of Directors1.7.2230.6.2330.6.23falsetruefalsefalsetruefalseOrdinary1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh095592382022-06-30095592382023-06-30095592382022-07-012023-06-30095592382021-06-30095592382021-07-012022-06-30095592382022-06-3009559238ns10:Originalns15:EnglandWales2022-07-012023-06-3009559238ns14:PoundSterlingns10:Original2022-07-012023-06-3009559238ns10:Originalns10:Director12022-07-012023-06-3009559238ns10:Original2022-07-012023-06-3009559238ns10:Originalns10:Director22022-07-012023-06-3009559238ns10:Original2023-06-3009559238ns10:Originalns10:PrivateLimitedCompanyLtd2022-07-012023-06-3009559238ns10:Originalns10:SmallEntities2022-07-012023-06-3009559238ns10:Originalns10:AuditExempt-NoAccountantsReport2022-07-012023-06-3009559238ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3009559238ns10:SmallCompaniesRegimeForAccountsns10:Original2022-07-012023-06-3009559238ns10:Originalns10:FullAccounts2022-07-012023-06-3009559238ns10:Originalns10:OrdinaryShareClass12022-07-012023-06-3009559238ns10:CompanySecretary1ns10:Original2022-07-012023-06-3009559238ns10:Originalns10:RegisteredOffice2022-07-012023-06-3009559238ns10:Original2022-06-3009559238ns10:Originalns5:CurrentFinancialInstruments2023-06-3009559238ns10:Originalns5:CurrentFinancialInstruments2022-06-3009559238ns5:ShareCapitalns10:Original2023-06-3009559238ns5:ShareCapitalns10:Original2022-06-3009559238ns10:Originalns5:CapitalRedemptionReserve2023-06-3009559238ns10:Originalns5:CapitalRedemptionReserve2022-06-3009559238ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-06-3009559238ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-3009559238ns10:Originalns5:LeaseholdImprovements2022-07-012023-06-3009559238ns10:Originalns5:FurnitureFittings2022-07-012023-06-3009559238ns10:Originalns5:ComputerEquipment2022-07-012023-06-3009559238ns10:Original2021-07-012022-06-3009559238ns10:Originalns5:LeaseholdImprovements2022-06-3009559238ns10:Originalns5:PlantMachinery2022-06-3009559238ns10:Originalns5:FurnitureFittings2022-06-3009559238ns10:Originalns5:ComputerEquipment2022-06-3009559238ns10:Original2022-06-3009559238ns10:Originalns5:PlantMachinery2022-07-012023-06-3009559238ns10:Originalns5:LeaseholdImprovements2023-06-3009559238ns10:Originalns5:PlantMachinery2023-06-3009559238ns10:Originalns5:FurnitureFittings2023-06-3009559238ns10:Originalns5:ComputerEquipment2023-06-3009559238ns10:Originalns5:LeaseholdImprovements2022-06-3009559238ns10:Originalns5:PlantMachinery2022-06-3009559238ns10:Originalns5:FurnitureFittings2022-06-3009559238ns10:Originalns5:ComputerEquipment2022-06-3009559238ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3009559238ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-3009559238ns10:Originalns5:DeferredTaxation2022-06-3009559238ns10:Originalns5:DeferredTaxation2022-07-012023-06-3009559238ns10:Originalns5:DeferredTaxation2023-06-3009559238ns10:Originalns10:OrdinaryShareClass12023-06-3009559238ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-3009559238ns10:Originalns5:CapitalRedemptionReserve2022-06-3009559238ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-012023-06-3009559238ns10:Originalns10:Director222022-06-3009559238ns10:Originalns10:Director222021-06-3009559238ns10:Originalns10:Director222022-07-012023-06-3009559238ns10:Originalns10:Director222021-07-012022-06-3009559238ns10:Originalns10:Director222023-06-3009559238ns10:Originalns10:Director222022-06-3009559238ns10:Original1ns10:Director12022-06-3009559238ns10:Original1ns10:Director12021-06-3009559238ns10:Original1ns10:Director12022-07-012023-06-3009559238ns10:Original1ns10:Director12021-07-012022-06-3009559238ns10:Original1ns10:Director12023-06-3009559238ns10:Original1ns10:Director12022-06-30

REGISTERED NUMBER: 09559238 (England and Wales)
















Unaudited Financial Statements for the Year Ended 30 June 2023

for


Rowntree Consulting Ltd


Rowntree Consulting Ltd (Registered number: 09559238)







Contents of the Financial Statements

for the Year Ended 30 June 2023





Page



Company Information  

1



Balance Sheet  

2



Notes to the Financial Statements  

4




Rowntree Consulting Ltd


Company Information

for the Year Ended 30 June 2023









DIRECTORS:

Mr P T Preston


Mr D A Williams







SECRETARY:

Mr D A Williams







REGISTERED OFFICE:

9 Wheatstone Court


Waterwells Business Park


Davy Way


Gloucester


Gloucestershire


GL2 2AQ







REGISTERED NUMBER:

09559238 (England and Wales)







ACCOUNTANTS:

Stanbridge Accountancy Services Limited


9 Wheatstone Court


Waterwells Business Park


Davy Way


Gloucester


Gloucestershire


GL2 2AQ


Rowntree Consulting Ltd (Registered number: 09559238)


Balance Sheet

30 June 2023



30.6.23

30.6.22



Notes

£   

£   

£   

£   


FIXED ASSETS

Tangible assets

4

25,151


21,693




CURRENT ASSETS

Stocks

5

46,946


58,160



Debtors

6

136,785


58,531



Cash at bank and in hand

254,127


271,119



437,858


387,810



CREDITORS

Amounts falling due within one year

7

95,720


76,237



NET CURRENT ASSETS

342,138


311,573



TOTAL ASSETS LESS CURRENT

LIABILITIES

367,289


333,266




PROVISIONS FOR LIABILITIES

8

6,288


5,423



NET ASSETS

361,001


327,843




CAPITAL AND RESERVES

Called up share capital

9

20


20



Capital redemption reserve

10

(84,990

)

(84,990

)


Retained earnings

10

445,971


412,813



SHAREHOLDERS' FUNDS

361,001


327,843




The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.  


The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.  


The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.


Rowntree Consulting Ltd (Registered number: 09559238)


Balance Sheet - continued

30 June 2023



The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.  


In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.  


The financial statements were approved by the Board of Directors and authorised for issue on 22 November 2023 and were signed on its behalf by:





Mr D A Williams - Director




Mr P T Preston - Director



Rowntree Consulting Ltd (Registered number: 09559238)


Notes to the Financial Statements

for the Year Ended 30 June 2023


1.

STATUTORY INFORMATION



Rowntree Consulting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.


2.

ACCOUNTING POLICIES



Basis of preparing the financial statements


These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.    



Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.


Tangible fixed assets


Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.  


Improvements to property

-

15% on cost


Fixtures and fittings

-

25% on cost


Computer equipment

-

33% on cost



Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.


Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 have been enacted or substantively enacted by the balance sheet date.


Deferred tax

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.

Rowntree Consulting Ltd (Registered number: 09559238)


Notes to the Financial Statements - continued

for the Year Ended 30 June 2023


2.

ACCOUNTING POLICIES - continued



Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.


Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.

EMPLOYEES AND DIRECTORS



The average number of employees during the year was 18 (2022 - 14 ) .


4.

TANGIBLE FIXED ASSETS


Improvements


Fixtures



to


Plant and


and


Computer



property


machinery


fittings


equipment


Totals

£   

£   

£   

£   

£   



COST


At 1 July 2022

26,905


1,958


12,903


11,313


53,079




Additions

3,966


-


-


4,194


8,160




At 30 June 2023

30,871


1,958


12,903


15,507


61,239




DEPRECIATION


At 1 July 2022

6,331


1,958


12,534


10,563


31,386




Charge for year

3,694


-


321


687


4,702




At 30 June 2023

10,025


1,958


12,855


11,250


36,088




NET BOOK VALUE


At 30 June 2023

20,846


-


48


4,257


25,151




At 30 June 2022

20,574


-


369


750


21,693




5.

STOCKS


30.6.23


30.6.22

£   

£   



Work-in-progress

46,946


58,160




6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



30.6.23


30.6.22

£   

£   



Trade debtors

127,420


50,566




Prepayments

9,365


7,965



136,785


58,531




Rowntree Consulting Ltd (Registered number: 09559238)


Notes to the Financial Statements - continued

for the Year Ended 30 June 2023


7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



30.6.23


30.6.22

£   

£   



Trade creditors

16,414


3,758




Tax

22,447


18,081




VAT

51,985


33,334




Other creditors

107


152




Directors' current accounts

2,517


3,149




Accrued expenses

2,250


17,763



95,720


76,237




8.

PROVISIONS FOR LIABILITIES


30.6.23


30.6.22

£   

£   



Deferred tax

6,288


5,423





Deferred



tax


£   



Balance at 1 July 2022

5,423




Provided during year

865




Balance at 30 June 2023

6,288




9.

CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:


Number:

Class:

Nominal

30.6.23


30.6.22


value:

£   

£   



20

Ordinary

£1

20


20




10.

RESERVES


Capital



Retained


redemption



earnings


reserve


Totals

£   

£   

£   




At 1 July 2022

412,813


(84,990

)

327,823




Profit for the year

125,886


125,886




Dividends

(92,728

)

(92,728

)



At 30 June 2023

445,971


(84,990

)

360,981




Rowntree Consulting Ltd (Registered number: 09559238)


Notes to the Financial Statements - continued

for the Year Ended 30 June 2023


11.

DIRECTORS' ADVANCES, CREDITS AND GUARANTEES



The following advances and credits to directors subsisted during the years ended 30 June 2023 and 30 June 2022:



30.6.23


30.6.22

£   

£   



Mr P T Preston


Balance outstanding at start of year

(1,311

)

(418

)



Amounts advanced

2,266


5,325




Amounts repaid

(1,987

)

(6,218

)



Amounts written off

-


-




Amounts waived

-


-




Balance outstanding at end of year

(1,032

)

(1,311

)




Mr D A Williams


Balance outstanding at start of year

(1,839

)

(357

)



Amounts advanced

2,456


2,272




Amounts repaid

(2,102

)

(3,754

)



Amounts written off

-


-




Amounts waived

-


-




Balance outstanding at end of year

(1,485

)

(1,839

)



12.

RELATED PARTY DISCLOSURES



During the year, total dividends of £92,728 (2022 - £75,055) were paid to the directors .


13.

ULTIMATE CONTROLLING PARTY



The ultimate control of the company resides jointly between the directors and shareholders Mr P T Preston and Mr D A Williams.