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Company Registration No. 11054665 (England and Wales)
Northfield Consultancy Services Ltd Unaudited accounts for the year ended 31 March 2023
Northfield Consultancy Services Ltd Unaudited accounts Contents
Page
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Northfield Consultancy Services Ltd Company Information for the year ended 31 March 2023
Director
Helen Sophie Johnson
Company Number
11054665 (England and Wales)
Registered Office
11 Bath Street Dewsbury West Yorkshire WF13 2JR England
Accountants
True North Accountancy Ltd 19 Forest Crescent Illingworth Halifax West Yorkshire HX2 8DS
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Northfield Consultancy Services Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,032 
1,487 
Current assets
Debtors
1,900 
5,630 
Cash at bank and in hand
6,817 
10,193 
8,717 
15,823 
Creditors: amounts falling due within one year
(6,981)
(5,755)
Net current assets
1,736 
10,068 
Total assets less current liabilities
2,768 
11,555 
Provisions for liabilities
Deferred tax
(197)
(283)
Net assets
2,571 
11,272 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
2,569 
11,270 
Shareholders' funds
2,571 
11,272 
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 November 2023 and were signed on its behalf by
Helen Sophie Johnson Director Company Registration No. 11054665
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Northfield Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Northfield Consultancy Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 11054665. The registered office is 11 Bath Street, Dewsbury, West Yorkshire, WF13 2JR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Northfield Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2023
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2022
1,819 
At 31 March 2023
1,819 
Depreciation
At 1 April 2022
332 
Charge for the year
455 
At 31 March 2023
787 
Net book value
At 31 March 2023
1,032 
At 31 March 2022
1,487 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,900 
5,630 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
6,232 
4,992 
Loans from directors
249 
263 
Accruals
500 
500 
6,981 
5,755 
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Northfield Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2023
7
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
197 
283 
2023 
2022 
£ 
£ 
Provision at start of year
283 
- 
(Credited)/charged to the profit and loss account
(86)
283 
Provision at end of year
197 
283 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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