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Registered Number: 09048063
England and Wales

 

 

 

TEMS CONSULTING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
Director Rohit Sinha
Registered Number 09048063
Registered Office 29 Giles Drive Castle Hill
Ebbsfleet Valley
Swanscombe
Kent
DA10 1BZ
Accountants 3E'S Accountants Limited
231 Kenton Road
Harrow
Middlesex
England
HA3 0HD
1
 
 
Notes
 
31/05/2023
£
  31/05/2022
£
Current assets      
Debtors 4 8,823    48,770 
Cash at bank and in hand 35,498    17,098 
44,321    65,868 
Creditors: amount falling due within one year 5 (7,691)   (20,353)
Net current assets 36,630    45,515 
 
Total assets less current liabilities 36,630    45,515 
Creditors: amount falling due after more than one year 6 (34,923)   (45,101)
Net assets 1,707    414 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 1,607    314 
Shareholder's funds 1,707    414 
 


For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 21 February 2024 and were signed by:


-------------------------------
Rohit Sinha
Director
2
General Information
Tems Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 09048063, registration address 29 Giles Drive Castle Hill, Ebbsfleet Valley, Swanscombe , Kent, DA10 1BZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 June 2022  
Additions 64,183    64,183 
Disposals (64,183)   (64,183)
At 31 May 2023  
Depreciation
At 01 June 2022  
Charge for year 9,360    9,360 
On disposals (9,360)   (9,360)
At 31 May 2023  
Net book values
Closing balance as at 31 May 2023  
Opening balance as at 01 June 2022  


4.

Debtors: amounts falling due within one year

31/05/2023
£
  31/05/2022
£
Other debtors - S455 Tax (87)   9,937 
Corporation Tax 8,089   
PAYE & Social Security 821    642 
8,823    10,579 

4.

Debtors: amounts falling due after one year

31/05/2023
£
  31/05/2022
£
Directors Loan Accounts   30,962 
Director's Current Accounts   7,229 
  38,191 

5.

Creditors: amount falling due within one year

31/05/2023
£
  31/05/2022
£
Corporation Tax   15,147 
Wages & Salaries Control Account   1,048 
Directors' Current Accounts 7,691   
VAT   4,158 
7,691    20,353 

6.

Creditors: amount falling due after more than one year

31/05/2023
£
  31/05/2022
£
BBL Loan 34,923    45,101 
34,923    45,101 

3