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2023-11-30 13049687 dpl-frs:Item10 2022-12-01 2023-11-30 13049687 dpl-frs:Item10 2022-11-30 13049687 dpl-frs:Item10 2023-11-30 13049687 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 13049687 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13049687 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 13049687 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 13049687 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 13049687 dpl-frs:Item11 2022-12-01 2023-11-30 13049687 dpl-frs:Item11 2022-11-30 13049687 dpl-frs:Item11 2023-11-30 13049687 dpl-frs:CostSales dpl-frs:Item11 2022-12-01 2023-11-30 13049687 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13049687 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 13049687 dpl-frs:DistributionCosts dpl-frs:Item11 2022-12-01 2023-11-30 13049687 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-12-01 2023-11-30 13049687 dpl-frs:Item12 2022-12-01 2023-11-30 13049687 dpl-frs:Item12 2022-11-30 13049687 dpl-frs:Item12 2023-11-30 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2022-11-30 13049687 1 2022-11-30 13049687 1 2021-12-01 2022-11-30 13049687 frs-core:LeasedAssets 2021-12-01 2022-11-30 13049687 frs-core:OwnedAssets 2021-12-01 2022-11-30 13049687 frs-core:CurrencyRisk 2021-12-01 2022-11-30 13049687 frs-core:MarketRisk 2021-12-01 2022-11-30 13049687 frs-core:InterestRateRisk 2021-12-01 2022-11-30 13049687 frs-core:DeferredTaxation 2021-12-01 2022-11-30 13049687 frs-core:DeferredTaxation 2021-11-30 13049687 frs-core:DeferredTaxation 2022-11-30 13049687 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 13049687 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 13049687 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 13049687 frs-core:ProvisionsDeferredTax 2022-11-30 13049687 frs-core:OtherDeferredTax 2022-11-30 13049687 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 13049687 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 13049687 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 13049687
Consilio Construction and Architecture Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13049687
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,287 1,423
18,287 1,423
CURRENT ASSETS
Stocks 5 2,975 2,529
Debtors 6 67,565 50,867
Cash at bank and in hand 41,742 11,132
112,282 64,528
Creditors: Amounts Falling Due Within One Year 7 (73,808 ) (72,875 )
NET CURRENT ASSETS (LIABILITIES) 38,474 (8,347 )
TOTAL ASSETS LESS CURRENT LIABILITIES 56,761 (6,924 )
NET ASSETS/(LIABILITIES) 56,761 (6,924 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 56,661 (7,024 )
SHAREHOLDERS' FUNDS 56,761 (6,924)
Page 1
Page 2
For the year ending 30 November 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 Tomasz Wojciechowicz
Director
15/01/2024
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
Consilio Construction and Architecture Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13049687 . The registered office is 14 D Bessemer Road , Cardiff, CF11 8BA.
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 discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot 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:
Plant & Machinery 15% Straight Line
Motor Vehicles 20% Straight Line
Computer Equipment 25% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 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 assets reflect 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.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Sales, marketing and distribution 2 3
2 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 1,467 1 333 1,801
Additions 20,197 - - 20,197
As at 30 November 2023 21,664 1 333 21,998
Depreciation
As at 1 December 2022 295 - 83 378
Provided during the period 3,250 - 83 3,333
As at 30 November 2023 3,545 - 166 3,711
Net Book Value
As at 30 November 2023 18,119 1 167 18,287
As at 1 December 2022 1,172 1 250 1,423
5. Stocks
2023 2022
£ £
Materials 2,975 2,529
2,975 2,529
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,635 1,674
Other debtors 34,104 41,205
35,739 42,879
Due after more than one year
Trade debtors 31,826 7,988
31,826 7,988
67,565 50,867
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 40,030 45,462
Corporation tax 5,023 16
Other taxes and social security 4,031 3,558
VAT 2,748 4,855
Other creditors - 115
Director's loan account 21,976 18,869
73,808 72,875
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Tomasz Wojciechowicz (18,869 ) 35,953 (39,040 ) - (21,976 )
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2023 2022
£ £
Mr Tomasz Wojciechowicz 5,000 -
Page 5