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Registered number: 08257346
Considered Content Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08257346
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,347 5,907
4,347 5,907
CURRENT ASSETS
Debtors 5 40,736 52,272
Cash at bank and in hand 395,914 527,949
436,650 580,221
Creditors: Amounts Falling Due Within One Year 6 (13,896 ) (45,774 )
NET CURRENT ASSETS (LIABILITIES) 422,754 534,447
TOTAL ASSETS LESS CURRENT LIABILITIES 427,101 540,354
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,161 ) (1,161 )
NET ASSETS 425,940 539,193
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 425,840 539,093
SHAREHOLDERS' FUNDS 425,940 539,193
Page 1
Page 2
For the year ending 31 October 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 Jason Ball
Director
13 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
Considered Content Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 08257346 . The registered office is Harlequin House, 22 School Road, Camelsdale, Haslemere, Surrey, GU27 3RN.
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:
Furntiure, fixtures and fittings 10% and 25% straight line
Computer equipment 25% 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. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
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.
2.7. 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.
Page 4
Page 5
3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 4 3
4 3
4. Tangible Assets
Furntiure, fixtures and fittings Computer equipment Total
£ £ £
Cost
As at 1 November 2022 3,071 25,047 28,118
Additions 587 1,008 1,595
As at 31 October 2023 3,658 26,055 29,713
Depreciation
As at 1 November 2022 2,968 19,243 22,211
Provided during the period 125 3,030 3,155
As at 31 October 2023 3,093 22,273 25,366
Net Book Value
As at 31 October 2023 565 3,782 4,347
As at 1 November 2022 103 5,804 5,907
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 39,124 48,700
Other debtors 1,612 3,572
40,736 52,272
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 6,415 15,094
Taxation and social security 7,481 30,680
13,896 45,774
Page 5