1 January 2023 v2024.4.1 limited_company_frs_102_section_1a_v1_1_1 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP117071072023-01-012023-12-31117071072023-12-31117071072022-12-3111707107core:WithinOneYear2023-12-3111707107core:WithinOneYear2022-12-3111707107core:ShareCapital2023-12-3111707107core:ShareCapital2022-12-3111707107core:RetainedEarningsAccumulatedLosses2023-12-3111707107core:RetainedEarningsAccumulatedLosses2022-12-3111707107bus:Director12023-01-012023-12-3111707107bus:RegisteredOffice2023-01-012023-12-3111707107core:PlantMachinery2023-01-012023-12-31117071072022-01-012022-12-3111707107core:PlantMachinery2023-12-3111707107core:PlantMachinery2023-01-0111707107core:PlantMachinery2022-12-311170710712023-01-012023-12-3111707107countries:EnglandWales2023-01-012023-12-3111707107bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3111707107bus:PrivateLimitedCompanyLtd2023-01-012023-12-3111707107bus:SmallEntities2023-01-012023-12-3111707107bus:FullAccounts2023-01-012023-12-31
Company registration number:
11707107
Nicholas Dutton Consulting Limited
Unaudited Filleted Financial Statements for the year ended
31 December 2023
Nicholas Dutton Consulting Limited
Statement of Financial Position
31 December 2023
20232022
Note££
Fixed assets    
Tangible assets 5
9,608
 
11,302
 
Current assets    
Debtors 6
13,142
 
1,267
 
Cash at bank and in hand
102,908
 
52,957
 
116,050
 
54,224
 
Creditors: amounts falling due within one year 7
(54,605
)
(24,059
)
Net current assets
61,445
 
30,165
 
Total assets less current liabilities 71,053   41,467  
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
71,052
 
41,466
 
Shareholders funds
71,053
 
41,467
 
For the year ending
31 December 2023
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
9 February 2024
, and are signed on behalf of the board by:
N Dutton
Director
Company registration number:
11707107
Nicholas Dutton Consulting Limited
Notes to the Financial Statements
Year ended
31 December 2023

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
3 Moorland View
,
Hebden Bridge
,
HX7 8RY
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
15% reducing balance

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2022:
1.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 January 2023
and
31 December 2023
13,896
 
Depreciation  
At
1 January 2023
2,594
 
Charge
1,694
 
At
31 December 2023
4,288
 
Carrying amount  
At
31 December 2023
9,608
 
At 31 December 2022
11,302
 

6 Debtors

20232022
££
Trade debtors
13,142
 
1,267
 

7 Creditors: amounts falling due within one year

20232022
££
Taxation and social security
8,158
 
3,232
 
Other creditors
46,447
 
20,827
 
54,605
 
24,059