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2021-07-01 2022-06-30 09067248 frs-core:CurrentFinancialInstruments 11 2022-06-30 09067248 frs-core:Non-currentFinancialInstruments 11 2022-06-30 09067248 12 2021-07-01 2022-06-30 09067248 frs-core:CurrentFinancialInstruments 12 2022-06-30 09067248 frs-core:Non-currentFinancialInstruments 12 2022-06-30 09067248 13 2021-07-01 2022-06-30 09067248 frs-core:CurrentFinancialInstruments 13 2022-06-30 09067248 frs-core:Non-currentFinancialInstruments 13 2022-06-30 09067248 14 2021-07-01 2022-06-30 09067248 frs-core:CurrentFinancialInstruments 14 2022-06-30 09067248 frs-core:Non-currentFinancialInstruments 14 2022-06-30 09067248 15 2021-07-01 2022-06-30 09067248 frs-core:CurrentFinancialInstruments 15 2022-06-30 09067248 frs-core:Non-currentFinancialInstruments 15 2022-06-30 09067248 16 2021-07-01 2022-06-30 09067248 frs-core:CurrentFinancialInstruments 16 2022-06-30 09067248 frs-core:Non-currentFinancialInstruments 16 2022-06-30 09067248 17 2021-07-01 2022-06-30 09067248 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2022-06-30 09067248 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 09067248 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 09067248 dpl-frs:Item7 2021-07-01 2022-06-30 09067248 dpl-frs:Item7 2021-06-30 09067248 dpl-frs:Item7 2022-06-30 09067248 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 09067248 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 09067248 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 09067248 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 09067248 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 09067248 dpl-frs:Item8 2021-07-01 2022-06-30 09067248 dpl-frs:Item8 2021-06-30 09067248 dpl-frs:Item8 2022-06-30 09067248 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 09067248 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 09067248 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 09067248 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 09067248 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 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Registered number: 09067248
Nigel Foster Consulting Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09067248
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20 799
20 799
CURRENT ASSETS
Stocks 5 2,000 4,300
Cash at bank and in hand 112,148 123,046
114,148 127,346
Creditors: Amounts Falling Due Within One Year 6 (1,223 ) (1,431 )
NET CURRENT ASSETS (LIABILITIES) 112,925 125,915
TOTAL ASSETS LESS CURRENT LIABILITIES 112,945 126,714
PROVISIONS FOR LIABILITIES
Deferred Taxation (812 ) (812 )
NET ASSETS 112,133 125,902
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 112,033 125,802
SHAREHOLDERS' FUNDS 112,133 125,902
Page 1
Page 2
For the year ending 30 June 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 his 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
Mr C N Foster
Director
13/07/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nigel Foster Consulting Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09067248 . The registered office is 7 Embankment, Putney, London, SW15 1LB.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Computer Equipment 25% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2022 11,121
As at 30 June 2023 11,121
Depreciation
As at 1 July 2022 10,322
Provided during the period 779
As at 30 June 2023 11,101
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2023 20
As at 1 July 2022 799
5. Stocks
2023 2022
£ £
Stock 2,000 4,300
2,000 4,300
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 1,223 1,431
1,223 1,431
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4