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Registered number: 11372061
Ovid Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Purvis Stevens LLP
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Ovid Consulting Ltd for the year ended 31 May 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ovid Consulting Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Ovid Consulting Ltd , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Ovid Consulting Ltd and state those matters that we have agreed to state to the director of Ovid Consulting Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ovid Consulting Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Ovid 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 Ovid Consulting Ltd . You consider that Ovid Consulting Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Ovid 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
26/01/2024
Purvis Stevens LLP
Hayles Bridge Offices
228 Mulgrave Road
Cheam
Surrey
SM2 6JT
Page 1
Page 2
Balance Sheet
Registered number: 11372061
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 51,104 24,856
51,104 24,856
CURRENT ASSETS
Debtors 5 282,048 344,692
Cash at bank and in hand 407,575 481,296
689,623 825,988
Creditors: Amounts Falling Due Within One Year 6 (246,973 ) (297,031 )
NET CURRENT ASSETS (LIABILITIES) 442,650 528,957
TOTAL ASSETS LESS CURRENT LIABILITIES 493,754 553,813
Creditors: Amounts Falling Due After More Than One Year 7 - (40,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,776 ) (4,723 )
NET ASSETS 480,978 508,257
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 480,878 508,157
SHAREHOLDERS' FUNDS 480,978 508,257
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Page 3
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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
Ms Jenny Beardmore
Director
26/01/2024
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Ovid Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11372061 . The registered office is Hayles Bridge Offices, 228 Mulgrave Road, Cheam, Surrey, SM2 6JT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Motor Vehicles 20% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2022: 6)
14 6
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 - 4,496 35,230 39,726
Additions 81,525 - 3,959 85,484
Disposals (40,080 ) - - (40,080 )
As at 31 May 2023 41,445 4,496 39,189 85,130
Depreciation
As at 1 June 2022 - 1,478 13,392 14,870
Provided during the period 16,305 1,110 9,757 27,172
Disposals (8,016 ) - - (8,016 )
As at 31 May 2023 8,289 2,588 23,149 34,026
Net Book Value
As at 31 May 2023 33,156 1,908 16,040 51,104
As at 1 June 2022 - 3,018 21,838 24,856
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 252,673 323,717
Other debtors 4,199 3,535
Deposits 25,176 17,440
282,048 344,692
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 17,830 15,431
Bank loans and overdrafts 1 -
Corporation tax 53,650 129,870
Other taxes and social security 23,396 22,866
VAT 62,079 126,613
Net wages 100 -
Other creditors 1 -
Accruals and deferred income 1,900 1,750
Director's loan account 88,016 501
246,973 297,031
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 40,833
- 40,833
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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