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04787817 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 04787817 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 04787817 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 04787817 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 04787817 dpl-frs:Item5 2021-07-01 2022-06-30 04787817 dpl-frs:Item5 2021-06-30 04787817 dpl-frs:Item5 2022-06-30 04787817 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 04787817 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 04787817 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 04787817 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 04787817 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 04787817 dpl-frs:Item6 2021-07-01 2022-06-30 04787817 dpl-frs:Item6 2021-06-30 04787817 dpl-frs:Item6 2022-06-30 04787817 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 04787817 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 04787817 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 04787817 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 04787817 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 04787817 dpl-frs:Item7 2021-07-01 2022-06-30 04787817 dpl-frs:Item7 2021-06-30 04787817 dpl-frs:Item7 2022-06-30 04787817 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 04787817 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 04787817 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 04787817 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 04787817 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 04787817 dpl-frs:Item8 2021-07-01 2022-06-30 04787817 dpl-frs:Item8 2021-06-30 04787817 dpl-frs:Item8 2022-06-30 04787817 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 04787817 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 04787817 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 04787817 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 04787817 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 04787817 dpl-frs:Item9 2021-07-01 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Registered number: 04787817
Consider Creative Limited
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—5
Page 1
Balance Sheet
Registered number: 04787817
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,745 20,341
Investments 5 3 3
16,748 20,344
CURRENT ASSETS
Debtors 6 328,530 207,798
Cash at bank and in hand 399,292 463,762
727,822 671,560
Creditors: Amounts Falling Due Within One Year 7 (247,655 ) (204,161 )
NET CURRENT ASSETS (LIABILITIES) 480,167 467,399
TOTAL ASSETS LESS CURRENT LIABILITIES 496,915 487,743
Creditors: Amounts Falling Due After More Than One Year 8 (57,500 ) (87,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,145 ) (4,145 )
NET ASSETS 435,270 396,098
CAPITAL AND RESERVES
Called up share capital 8 8
Profit and Loss Account 435,262 396,090
SHAREHOLDERS' FUNDS 435,270 396,098
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Philip Lindsay
Director
11 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Consider Creative Limited is a private company, limited by shares and incorporated in England & Wales. The company number is 04787817 and the registered office is 35 Charles Square, London, England, N1 6HT.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can 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:
Fixtures and fittings 25% on reducing balance
Computer equipment 33% straight line
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.5. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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 asset reflects 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.
Deferred tax is only adjusted if the change in the timing difference is material.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Investments
All investments are carried at cost. They are not revalued unless there is an active market in which a valuation cen be reliably determined.
3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 27 23
27 23
4. Tangible Assets
Fixtures and fittings Computer equipment Total
£ £ £
Cost
As at 1 July 2022 9,070 73,185 82,255
Additions - 6,490 6,490
As at 30 June 2023 9,070 79,675 88,745
Depreciation
As at 1 July 2022 8,130 53,784 61,914
Provided during the period 235 9,851 10,086
As at 30 June 2023 8,365 63,635 72,000
Net Book Value
As at 30 June 2023 705 16,040 16,745
As at 1 July 2022 940 19,401 20,341
Page 4
Page 5
5. Investments
Other
£
Cost
As at 1 July 2022 3
As at 30 June 2023 3
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 3
As at 1 July 2022 3
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 303,530 195,298
Other debtors 25,000 12,500
328,530 207,798
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 28,995 68,139
Bank loans and overdrafts 30,000 30,000
Other creditors 11,788 23,784
Taxation and social security 176,872 82,238
247,655 204,161
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 57,500 87,500
57,500 87,500
Page 5