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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 06555577
HB&R Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of HB&R Consulting Ltd for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of HB&R Consulting Ltd for the year ended 31 March 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the directors of HB&R Consulting Ltd , as a body, in accordance with the terms of our engagement letter dated 03 June 2008. Our work has been undertaken solely to prepare for your approval the accounts of HB&R Consulting Ltd and state those matters that we have agreed to state to the directors of HB&R Consulting Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HB&R Consulting Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that HB&R Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of HB&R Consulting Ltd . You consider that HB&R Consulting Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of HB&R Consulting Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Laurence Denton
24/11/2023
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Page 1
Page 2
Balance Sheet
Registered number: 06555577
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,667 482
1,667 482
CURRENT ASSETS
Debtors 5 11,461 7,788
Cash at bank and in hand 98,801 92,867
110,262 100,655
Creditors: Amounts Falling Due Within One Year 6 (15,138 ) (29,475 )
NET CURRENT ASSETS (LIABILITIES) 95,124 71,180
TOTAL ASSETS LESS CURRENT LIABILITIES 96,791 71,662
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (317 ) (91 )
NET ASSETS 96,474 71,571
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 96,374 71,471
SHAREHOLDERS' FUNDS 96,474 71,571
Page 2
Page 3
For the year ending 31 March 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 S M Hietanen
Director
Mr B Price
Director
24/11/2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
HB&R Consulting Ltd Registered number 06555577 is a limited by shares company incorporated in England & Wales. The Registered Office is 297a Green Lanes, London, N4 2ES.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Equipment 3 years straight line
Motor Vehicles 25% reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. 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
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Equipment Motor Vehicles Total
£ £ £
Cost
As at 1 April 2022 12,282 20,291 32,573
Additions 1,959 - 1,959
Disposals (8,921 ) - (8,921 )
As at 31 March 2023 5,320 20,291 25,611
Depreciation
As at 1 April 2022 12,282 19,809 32,091
Provided during the period 653 121 774
Disposals (8,921 ) - (8,921 )
As at 31 March 2023 4,014 19,930 23,944
Net Book Value
As at 31 March 2023 1,306 361 1,667
As at 1 April 2022 - 482 482
Page 4
Page 5
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,859 7,488
Prepayments and accrued income 415 300
Other taxes and social security 187 -
11,461 7,788
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 577
Corporation tax 9,409 5,368
Other taxes and social security - 228
VAT 4,557 2,817
Accruals and deferred income 457 713
Directors' loan accounts 715 19,772
15,138 29,475
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 317 91
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mrs S M Hietanen 16,170 25,000
10. Controlling Party
The company's controlling party is Miss Satu Hietanen by virtue of her ownership of 70% of the issued share capital in the company.
Page 5