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REGISTERED NUMBER: 08615931 (England and Wales)















EMMA LOUISE CONSULTING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023






EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMMA LOUISE CONSULTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: Mrs E L Colclough





REGISTERED OFFICE: Clarke Nicklin House
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD





REGISTERED NUMBER: 08615931 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 68,309 3,402
Investments 5 1 1
68,310 3,403

CURRENT ASSETS
Debtors 6 20,812 21,900
Cash at bank 94,649 45,425
115,461 67,325
CREDITORS
Amounts falling due within one year 7 31,652 40,267
NET CURRENT ASSETS 83,809 27,058
TOTAL ASSETS LESS CURRENT
LIABILITIES

152,119

30,461

CREDITORS
Amounts falling due after more than one
year

8

(53,698

)

-

PROVISIONS FOR LIABILITIES (12,979 ) (646 )
NET ASSETS 85,442 29,815

CAPITAL AND RESERVES
Called up share capital 9 109 109
Retained earnings 85,333 29,706
SHAREHOLDERS' FUNDS 85,442 29,815

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

BALANCE SHEET - continued
31 JULY 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 January 2024 and were signed by:





Mrs E L Colclough - Director


EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023


1. STATUTORY INFORMATION

Emma Louise Consulting Ltd is a private company, limited by shares , registered in England and Wales. 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.

The directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022 1,499 - 4,417 5,916
Additions - 86,803 2,479 89,282
At 31 July 2023 1,499 86,803 6,896 95,198
DEPRECIATION
At 1 August 2022 375 - 2,139 2,514
Charge for year 375 21,701 2,299 24,375
At 31 July 2023 750 21,701 4,438 26,889
NET BOOK VALUE
At 31 July 2023 749 65,102 2,458 68,309
At 31 July 2022 1,124 - 2,278 3,402

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 86,803
At 31 July 2023 86,803
DEPRECIATION
Charge for year 21,701
At 31 July 2023 21,701
NET BOOK VALUE
At 31 July 2023 65,102

EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 August 2022
and 31 July 2023 1
NET BOOK VALUE
At 31 July 2023 1
At 31 July 2022 1

The company owns 100% of the shares in Live Right Properties Limited.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 20,812 14,400
Amounts owed by group undertakings - 2,500
Other debtors - 5,000
20,812 21,900

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 10,863 -
Taxation and social security 15,533 28,573
Other creditors 5,256 11,694
31,652 40,267

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 53,698 -

9. CALLED UP SHARE CAPITAL

Number Allotted Share Class Nominal Value 2023 2022
£ £ £

6 Ordinary 1 6 6
100 Ordinary A 1 100 100
1 Ordinary B 1 1 1
1 Ordinary C 1 1 1
1 Ordinary D 1 1 1
109 109

EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs E L Colclough.