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REGISTERED NUMBER: 08490799















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Torsion Consult Limited

Torsion Consult Limited (Registered number: 08490799)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Torsion Consult Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Mrs L M Brooker
M Brooker





SECRETARY:





REGISTERED OFFICE: 6 Dane Drive
Wilmslow
Cheshire
SK9 2AH





REGISTERED NUMBER: 08490799





ACCOUNTANTS: Phillips, Cross & Co Limited
15 Valley Road
Simmondley
Glossop
Derbyshire
SK13 6YN

Torsion Consult Limited (Registered number: 08490799)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,019 3,425

CURRENT ASSETS
Debtors 5 32,428 32,428
Cash at bank 34,822 85,982
67,250 118,410
CREDITORS
Amounts falling due within one year 6 47,003 56,846
NET CURRENT ASSETS 20,247 61,564
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,266

64,989

CREDITORS
Amounts falling due after more than one year 7 16,869 27,474
NET ASSETS 8,397 37,515

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8,297 37,415
SHAREHOLDERS' FUNDS 8,397 37,515

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Torsion Consult Limited (Registered number: 08490799)

Balance Sheet - continued
30 April 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 30 January 2024 and were signed on its behalf by:





M Brooker - Director


Torsion Consult Limited (Registered number: 08490799)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Torsion Consult Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

Torsion Consult Limited (Registered number: 08490799)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 11,234
Additions 2,210
At 30 April 2023 13,444
DEPRECIATION
At 1 May 2022 7,809
Charge for year 616
At 30 April 2023 8,425
NET BOOK VALUE
At 30 April 2023 5,019
At 30 April 2022 3,425

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other debtors 32,428 32,428

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 6,389 1,500
Taxation and social security 38,814 53,546
Other creditors 1,800 1,800
47,003 56,846

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 16,869 27,474

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 3,474