Company registration number 6571050 (England and Wales)
THEMA CONSULTANCY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
PAGES FOR FILING WITH REGISTRAR
THEMA CONSULTANCY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
THEMA CONSULTANCY LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2023
31 October 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
760
-
0
Current assets
Debtors
4
19,600
-
0
Cash at bank and in hand
2,552
18
22,152
18
Creditors: amounts falling due within one year
5
(25,293)
(35,976)
Net current liabilities
(3,141)
(35,958)
Net liabilities
(2,381)
(35,958)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(2,382)
(35,959)
Total equity
(2,381)
(35,958)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved and signed by the director and authorised for issue on 23 November 2023
Mr A M Thomas
Director
Company Registration No. 6571050
THEMA CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
- 2 -
1
Accounting policies
Company information

Thema Consultancy Limited is a private company limited by shares incorporated in England and Wales. The registered office is Skokholm House, Picton Road, Neyland, Milford Haven, Dyfed, United Kingdom, SA73 1PX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% Straight line
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

THEMA CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
1
Accounting policies
(Continued)
- 3 -
1.6

Going Concern

The financial statements have been prepared on a going concern basis. At the balance sheet date the company's liabilities exceeded its assets. The company has received assurances from the director Mr A M Thomas, that he will continue to give financial support for twelve months from the date of signing these financial statements.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2022
1,053
Additions
869
At 31 October 2023
1,922
Depreciation and impairment
At 1 November 2022
1,053
Depreciation charged in the year
109
At 31 October 2023
1,162
Carrying amount
At 31 October 2023
760
At 31 October 2022
-
0
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
19,600
-
0
THEMA CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
- 4 -
5
Creditors: amounts falling due within one year
2023
2022
£
£
Taxation and social security
1,350
-
0
Other creditors
23,943
35,976
25,293
35,976
2023-10-312022-11-01false23 November 2023CCH SoftwareCCH Accounts Production 2023.300No description of principal activityMr A M Thomasfalse65710502022-11-012023-10-3165710502023-10-3165710502022-10-316571050core:OtherPropertyPlantEquipment2023-10-316571050core:OtherPropertyPlantEquipment2022-10-316571050core:CurrentFinancialInstrumentscore:WithinOneYear2023-10-316571050core:CurrentFinancialInstrumentscore:WithinOneYear2022-10-316571050core:CurrentFinancialInstruments2023-10-316571050core:CurrentFinancialInstruments2022-10-316571050core:ShareCapital2023-10-316571050core:ShareCapital2022-10-316571050core:RetainedEarningsAccumulatedLosses2023-10-316571050core:RetainedEarningsAccumulatedLosses2022-10-316571050bus:Director12022-11-012023-10-316571050core:ComputerEquipment2022-11-012023-10-3165710502021-11-012022-10-316571050core:OtherPropertyPlantEquipment2022-10-316571050core:OtherPropertyPlantEquipment2022-11-012023-10-316571050core:WithinOneYear2023-10-316571050core:WithinOneYear2022-10-316571050bus:PrivateLimitedCompanyLtd2022-11-012023-10-316571050bus:SmallCompaniesRegimeForAccounts2022-11-012023-10-316571050bus:FRS1022022-11-012023-10-316571050bus:AuditExemptWithAccountantsReport2022-11-012023-10-316571050bus:FullAccounts2022-11-012023-10-31xbrli:purexbrli:sharesiso4217:GBP