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REGISTERED NUMBER: 03222775 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 31 July 2023

for

J H Tuppeny Consulting Limited

J H Tuppeny Consulting Limited (Registered number: 03222775)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J H Tuppeny Consulting Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: J H Tuppeny





REGISTERED OFFICE: 81 Rosedale Road
Stoneleigh
Surrey
KT17 2JH





REGISTERED NUMBER: 03222775 (England and Wales)





ACCOUNTANTS: King & Company
12a Marlborough Place
Brighton
BN1 1WN

J H Tuppeny Consulting Limited (Registered number: 03222775)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,145 4,256

CURRENT ASSETS
Debtors 5 4,752 13,788
Cash at bank 13,998 9,822
18,750 23,610
CREDITORS
Amounts falling due within one year 6 18,743 19,031
NET CURRENT ASSETS 7 4,579
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,152

8,835

PROVISIONS FOR LIABILITIES 7 962 751
NET ASSETS 4,190 8,084

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 4,188 8,082
SHAREHOLDERS' FUNDS 4,190 8,084

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

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

The director acknowledges his 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.

J H Tuppeny Consulting Limited (Registered number: 03222775)

Balance Sheet - continued
31 July 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 director and authorised for issue on 26 February 2024 and were signed by:





J H Tuppeny - Director


J H Tuppeny Consulting Limited (Registered number: 03222775)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

J H Tuppeny Consulting 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.

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 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

J H Tuppeny Consulting Limited (Registered number: 03222775)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 August 2022 2,643 29,414 32,057
Additions 133 2,693 2,826
Disposals - (392 ) (392 )
At 31 July 2023 2,776 31,715 34,491
DEPRECIATION
At 1 August 2022 1,157 26,644 27,801
Charge for year 405 1,311 1,716
Eliminated on disposal - (171 ) (171 )
At 31 July 2023 1,562 27,784 29,346
NET BOOK VALUE
At 31 July 2023 1,214 3,931 5,145
At 31 July 2022 1,486 2,770 4,256

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 4,752 13,788

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Tax 6,493 8,162
Social security and other taxes (1,437 ) 101
VAT 2,135 3,345
Wages control 2,407 801
Director's current account 8,335 5,811
Accrued expenses 810 811
18,743 19,031

7. PROVISIONS FOR LIABILITIES
31.7.23 31.7.22
£    £   
Deferred tax 962 751

J H Tuppeny Consulting Limited (Registered number: 03222775)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 August 2022 751
Accelerated capital allowances 211
Balance at 31 July 2023 962

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
2 Ordinary £1 2 2

9. RESERVES
Retained
earnings
£   

At 1 August 2022 8,082
Profit for the year 28,606
Dividends (32,500 )
At 31 July 2023 4,188

10. CONTROLLING PARTY

The company was controlled by its director, J H Tuppeny, throughout the period.