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2022-01-01 2022-12-31 07896986 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 07896986
Consiliari Partners Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07896986
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 298,497 320,107
Investment Properties 5 852,324 852,324
1,150,821 1,172,431
CURRENT ASSETS
Debtors 6 45,331 45,331
Cash at bank and in hand 264,101 225,161
309,432 270,492
Creditors: Amounts Falling Due Within One Year 7 - (177,973 )
NET CURRENT ASSETS (LIABILITIES) 309,432 92,519
TOTAL ASSETS LESS CURRENT LIABILITIES 1,460,253 1,264,950
Creditors: Amounts Falling Due After More Than One Year 8 (643,982 ) (659,891 )
NET ASSETS 816,271 605,059
CAPITAL AND RESERVES
Called up share capital 9 300,000 300,000
Profit and Loss Account 516,271 305,059
SHAREHOLDERS' FUNDS 816,271 605,059
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mrs Elzbieta Saran
Director
09/02/2024
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
Consiliari Partners Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07896986 . The registered office is Coddan Cpm Ltd, 120 Baker Street, 3rd Floor, London, W1U 6TU.
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 SLM
Fixtures & Fittings SLM
Computer Equipment SLM
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Foreign Currencies
Monetary 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 5)
6 5
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 510,960 63,816 1,315 576,091
Additions - - 241 241
As at 31 December 2023 510,960 63,816 1,556 576,332
Depreciation
As at 1 January 2023 199,266 56,636 82 255,984
Provided during the period 14,297 7,180 374 21,851
As at 31 December 2023 213,563 63,816 456 277,835
Net Book Value
As at 31 December 2023 297,397 - 1,100 298,497
As at 1 January 2023 311,694 7,180 1,233 320,107
5. Investment Property
2023
£
Fair Value
As at 1 January 2023 and 31 December 2023 852,324
6. Debtors
2023 2022
£ £
Due within one year
VAT 540 540
Amounts owed by associates 214 214
754 754
Due after more than one year
Other debtors 44,577 44,577
44,577 44,577
45,331 45,331
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Directors' loan accounts - 177,973
- 177,973
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 643,982 659,891
643,982 659,891
Page 4
Page 5
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 300,000 300,000
Page 5