Company No:
Contents
DIRECTOR | F Hu |
REGISTERED OFFICE | Salisbury House |
Station Road | |
Cambridge | |
CB1 2LA | |
England | |
United Kingdom |
COMPANY NUMBER | 10336087 (England and Wales) |
ACCOUNTANT | Peters Elworthy & Moore |
Salisbury House | |
Station Road | |
Cambridge | |
CB1 2LA |
Note | 2023 | 2022 | ||
£ | £ | |||
Fixed assets | ||||
Tangible assets | 3 |
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7,722 | 6,699 | |||
Current assets | ||||
Debtors | 4 |
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Cash at bank and in hand |
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43,320 | 26,523 | |||
Creditors: amounts falling due within one year | 5 | (
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Net current assets | 30,641 | 9,531 | ||
Total assets less current liabilities | 38,363 | 16,230 | ||
Provision for liabilities | 6 | (
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Net assets |
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Capital and reserves | ||||
Called-up share capital | 7 |
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Capital redemption reserve |
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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 Fiona Education Consulting Limited (registered number:
F Hu
Director |
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.
Fiona Education Consulting Limited (the Company) is a private company, limited by shares, incorporated in England and Wales. The address of the Company's registered office is Salisbury House, Station Road, Cambridge, CB1 2LA, England, United Kingdom. Its principal place of business is 1 Russell Close, Didmarton, Badminton, GL9 1ED.
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 £.
The financial statements have been prepared on a going concern basis. In making this assessment the director has considered the adequacy of the Company's financial resources at the time of approving the financial statements, noting the director's ongoing support for the business and financial resources as well as the cost base of the Company. Based on her review the director remains comfortable that the Company will be able to meet is liabilities as they fall due for the foreseeable future.
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company had no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
Vehicles |
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Computer equipment |
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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.
2023 | 2022 | ||
Number | Number | ||
Monthly average number of persons employed by the Company during the year, including the director |
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Vehicles | Computer equipment | Total | |||
£ | £ | £ | |||
Cost | |||||
At 01 September 2022 |
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Additions |
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At 31 August 2023 |
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Accumulated depreciation | |||||
At 01 September 2022 |
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Charge for the financial year |
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At 31 August 2023 |
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Net book value | |||||
At 31 August 2023 |
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At 31 August 2022 |
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2023 | 2022 | ||
£ | £ | ||
Prepayments |
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2023 | 2022 | ||
£ | £ | ||
Amounts owed to director |
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Accruals |
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Corporation tax |
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2023 | 2022 | ||
£ | £ | ||
At the beginning of financial year | (
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Charged to the Statement of Income and Retained Earnings | (
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At the end of financial year | (
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2023 | 2022 | ||
£ | £ | ||
Allotted, called-up and fully-paid | |||
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