2021-12-012022-11-302022-11-30false09886811Gentry Consulting 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Gentry Consulting Ltd

Registered Number
09886811
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2022

Gentry Consulting Ltd
Company Information
for the year from 1 December 2021 to 30 November 2022

Director

Gentry, Mark James

Registered Address

12 Bridestone Place
Congleton
CW12 2NZ

Registered Number

09886811 (England and Wales)
Gentry Consulting Ltd
Balance Sheet as at
30 November 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets32,4753,299
Investment property4130,022130,022
132,497133,321
Current assets
Debtors5106,446101,290
Cash at bank and on hand-19,642
106,446120,932
Creditors amounts falling due within one year6(36,144)(60,937)
Net current assets (liabilities)70,30259,995
Total assets less current liabilities202,799193,316
Creditors amounts falling due after one year7(74,062)(76,812)
Provisions for liabilities8(835)(835)
Net assets127,902115,669
Capital and reserves
Called up share capital11
Profit and loss account127,901115,668
Shareholders' funds127,902115,669
The financial statements were approved and authorised for issue by the Director on 11 April 2024, and are signed on its behalf by:
Gentry, Mark James
Director
Registered Company No. 09886811
Gentry Consulting Ltd
Notes to the Financial Statements
for the year ended 30 November 2022

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.Average number of employees

20222021
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 December 219,3879,387
At 30 November 229,3879,387
Depreciation and impairment
At 01 December 216,0886,088
Charge for year824824
At 30 November 226,9126,912
Net book value
At 30 November 222,4752,475
At 30 November 213,2993,299
4.Investment property
The property was valued at fair value by the director at the year end.

£
Fair value at 01 December 21130,022
At 30 November 22130,022
5.Debtors: amounts due within one year

2022

2021

££
Trade debtors / trade receivables106,446100,328
Other debtors-962
Total106,446101,290
6.Creditors: amounts due within one year

2022

2021

££
Trade creditors / trade payables5,98827,028
Bank borrowings and overdrafts760-
Taxation and social security27,19616,751
Other creditors-16,158
Accrued liabilities and deferred income2,2001,000
Total36,14460,937
7.Creditors: amounts due after one year

2022

2021

££
Bank borrowings and overdrafts74,06276,812
Total74,06276,812
The mortgage is secured against the investment property to which it relates. The loan is repayable by instalments after 5 years.
8.Provisions for liabilities

2022

2021

££
Net deferred tax liability (asset)835835
Total835835