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REGISTERED NUMBER: 10812444 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

ARMSTRONG ENERGY CONSULTANTS LIMITED

ARMSTRONG ENERGY CONSULTANTS LIMITED (REGISTERED NUMBER: 10812444)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

ARMSTRONG ENERGY CONSULTANTS LIMITED

COMPANY INFORMATION
for the Year Ended 30 June 2023







DIRECTORS: Mr M P Armstrong
Mrs J E Armstrong





SECRETARY:





REGISTERED OFFICE: 98 Hornchurch Road
Hornchurch
Essex
RM11 1JS





REGISTERED NUMBER: 10812444 (England and Wales)





ACCOUNTANTS: Stephen Farra Associates Limited
98 Hornchurch Road
Hornchurch
Essex
RM11 1JS

ARMSTRONG ENERGY CONSULTANTS LIMITED (REGISTERED NUMBER: 10812444)

BALANCE SHEET
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 982 792
982 792

CURRENT ASSETS
Stocks 9,538 -
Debtors 6 - 11,097
Cash at bank and in hand 40,000 48,020
49,538 59,117
CREDITORS
Amounts falling due within one year 7 5,792 10,812
NET CURRENT ASSETS 43,746 48,305
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,728

49,097

PROVISIONS FOR LIABILITIES 187 151
NET ASSETS 44,541 48,946

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 44,441 48,846
SHAREHOLDERS' FUNDS 44,541 48,946

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ARMSTRONG ENERGY CONSULTANTS LIMITED (REGISTERED NUMBER: 10812444)

BALANCE SHEET - continued
30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2023 and were signed on its behalf by:





Mr M P Armstrong - Director


ARMSTRONG ENERGY CONSULTANTS LIMITED (REGISTERED NUMBER: 10812444)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Armstrong Energy Consultants Limited 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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


ARMSTRONG ENERGY CONSULTANTS LIMITED (REGISTERED NUMBER: 10812444)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 5,000
AMORTISATION
At 1 July 2022
and 30 June 2023 5,000
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

ARMSTRONG ENERGY CONSULTANTS LIMITED (REGISTERED NUMBER: 10812444)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2022 1,974 - 1,974
Additions - 517 517
At 30 June 2023 1,974 517 2,491
DEPRECIATION
At 1 July 2022 1,182 - 1,182
Charge for year 198 129 327
At 30 June 2023 1,380 129 1,509
NET BOOK VALUE
At 30 June 2023 594 388 982
At 30 June 2022 792 - 792

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 11,097

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 261 5,801
Other creditors 5,531 5,011
5,792 10,812

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £4,000 (2022 - £4,000) were paid to the directors .

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ARMSTRONG ENERGY CONSULTANTS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Armstrong Energy Consultants Limited for the year ended 30 June 2023 which comprise the Income Statement, 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/rulebook.

This report is made solely to the Board of Directors of Armstrong Energy Consultants Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Armstrong Energy Consultants Limited and state those matters that we have agreed to state to the Board of Directors of Armstrong Energy Consultants Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Armstrong Energy Consultants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Armstrong Energy Consultants Limited. You consider that Armstrong Energy Consultants Limited 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 financial statements of Armstrong Energy Consultants Limited. 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 statutory financial statements.






Stephen Farra Associates Limited
98 Hornchurch Road
Hornchurch
Essex
RM11 1JS


19 October 2023