IRIS Accounts Production v24.1.0.578 12133628 director 1.8.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh121336282023-07-31121336282023-12-31121336282023-08-012023-12-31121336282022-07-31121336282022-08-012023-07-31121336282023-07-3112133628ns15:EnglandWales2023-08-012023-12-3112133628ns14:PoundSterling2023-08-012023-12-3112133628ns10:Director12023-08-012023-12-3112133628ns10:PrivateLimitedCompanyLtd2023-08-012023-12-3112133628ns10:SmallEntities2023-08-012023-12-3112133628ns10:AuditExempt-NoAccountantsReport2023-08-012023-12-3112133628ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012023-12-3112133628ns10:SmallCompaniesRegimeForAccounts2023-08-012023-12-3112133628ns10:FullAccounts2023-08-012023-12-3112133628ns10:OrdinaryShareClass12023-08-012023-12-3112133628ns5:CurrentFinancialInstruments2023-12-3112133628ns5:CurrentFinancialInstruments2023-07-3112133628ns5:ShareCapital2023-12-3112133628ns5:ShareCapital2023-07-3112133628ns5:RetainedEarningsAccumulatedLosses2023-12-3112133628ns5:RetainedEarningsAccumulatedLosses2023-07-3112133628ns5:FurnitureFittings2023-08-012023-12-3112133628ns5:ComputerEquipment2023-08-012023-12-3112133628ns5:FurnitureFittings2023-07-3112133628ns5:ComputerEquipment2023-07-3112133628ns5:FurnitureFittings2023-12-3112133628ns5:ComputerEquipment2023-12-3112133628ns5:FurnitureFittings2023-07-3112133628ns5:ComputerEquipment2023-07-3112133628ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3112133628ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3112133628ns5:DeferredTaxation2023-07-3112133628ns5:DeferredTaxation2023-12-3112133628ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 12133628 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2023 TO 31 DECEMBER 2023

FOR

SARAH ELLIOTT CONSULTING LTD

SARAH ELLIOTT CONSULTING LTD (REGISTERED NUMBER: 12133628)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 AUGUST 2023 TO 31 DECEMBER 2023










Page

Balance sheet 1

Notes to the financial statements 2


SARAH ELLIOTT CONSULTING LTD (REGISTERED NUMBER: 12133628)

BALANCE SHEET
31 DECEMBER 2023

2023 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 - 2,028

Current assets
Debtors 5 7,460 14,691
Cash at bank 221,077 190,020
228,537 204,711
Creditors
Amounts falling due within one year 6 26,282 21,890
Net current assets 202,255 182,821
Total assets less current liabilities 202,255 184,849

Provisions for liabilities 7 - 385
Net assets 202,255 184,464

Capital and reserves
Called up share capital 8 1 1
Retained earnings 202,254 184,463
Shareholders' funds 202,255 184,464

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 April 2024 and were signed by:





Mrs S Elliott - Director


SARAH ELLIOTT CONSULTING LTD (REGISTERED NUMBER: 12133628)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 AUGUST 2023 TO 31 DECEMBER 2023


1. Statutory information

Sarah Elliott Consulting Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 12133628. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is 38 Glenwood Road, West Moors, Ferndown, Dorset, BH22 0ER.

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 represents income from consultancy services.

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

Taxation
Taxation for the period 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.

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 period 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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the period was 1 (2023 - 1 ) .

SARAH ELLIOTT CONSULTING LTD (REGISTERED NUMBER: 12133628)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 AUGUST 2023 TO 31 DECEMBER 2023


4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 August 2023 958 4,045 5,003
Disposals (958 ) (4,045 ) (5,003 )
At 31 December 2023 - - -
Depreciation
At 1 August 2023 623 2,352 2,975
Eliminated on disposal (623 ) (2,352 ) (2,975 )
At 31 December 2023 - - -
Net book value
At 31 December 2023 - - -
At 31 July 2023 335 1,693 2,028

5. Debtors: amounts falling due within one year
2023 2023
£    £   
Trade debtors 7,460 14,493
Prepayments and accrued income - 198
7,460 14,691

6. Creditors: amounts falling due within one year
2023 2023
£    £   
Trade creditors - 101
Tax 18,134 13,265
Directors' current accounts 5,832 6,741
Accruals and deferred income 2,316 1,783
26,282 21,890

7. Provisions for liabilities
2023 2023
£    £   
Deferred tax - 385

SARAH ELLIOTT CONSULTING LTD (REGISTERED NUMBER: 12133628)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 AUGUST 2023 TO 31 DECEMBER 2023


7. Provisions for liabilities - continued

Deferred
tax
£   
Balance at 1 August 2023 385
Balance at 31 December 2023 385

** BALANCE ABOVE AT END OF YEAR RE DEFERRED TAX ON CLIENT SCREEN OF 385
DOES NOT AGREE TO CURRENT YEAR TOTAL OF ACCOUNTS PER TB -

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - BALANCE SHEET ITEMS - PROVISIONS FOR LIABILITIES - MOVEMENT IN PROVISIONS ETC

Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2023
value: £    £   
1 Ordinary £1 1 1

9. Ultimate controlling party

The ultimate controlling party is the director, Mrs S Elliott, who owns 100% of the share capital.