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REGISTERED NUMBER: 05464730 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Carrley Business Consulting Ltd

Carrley Business Consulting Ltd (Registered number: 05464730)






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




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Carrley Business Consulting Ltd

Company Information
for the Year Ended 31 May 2023







Director: Mr S D Carroll





Registered office: Library Chambers
48 Union Street
Hyde
Cheshire
SK14 1ND





Registered number: 05464730 (England and Wales)





Accountants: Allen Mills Howard & Co
Chartered Certified Accountants
Library Chambers
48 Union Street
Hyde
Cheshire
SK14 1ND

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Carrley Business Consulting Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Carrley Business Consulting Ltd for the year ended 31 May 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Carrley Business Consulting Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Carrley Business Consulting Ltd and state those matters that we have agreed to state to the director of Carrley Business Consulting Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Carrley Business Consulting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Carrley Business Consulting Ltd. You consider that Carrley Business Consulting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Carrley Business Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Allen Mills Howard & Co
Chartered Certified Accountants
Library Chambers
48 Union Street
Hyde
Cheshire
SK14 1ND


9 February 2024

Carrley Business Consulting Ltd (Registered number: 05464730)

Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Intangible assets 4 457 548
Tangible assets 5 4,614 5,902
5,071 6,450

Current assets
Debtors 6 6,978 6,865
Cash at bank 31,149 24,170
38,127 31,035
Creditors
Amounts falling due within one year 7 8,675 2,675
Net current assets 29,452 28,360
Total assets less current liabilities 34,523 34,810

Creditors
Amounts falling due after more than one
year

8

(5,333

)

(6,222

)

Provisions for liabilities (877 ) (1,121 )
Net assets 28,313 27,467

Capital and reserves
Called up share capital 9 10 10
Retained earnings 28,303 27,457
Shareholders' funds 28,313 27,467

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Carrley Business Consulting Ltd (Registered number: 05464730)

Balance Sheet - continued
31 May 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 Statement of Income and Retained Earnings has not been delivered.

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





Mr S D Carroll - Director


Carrley Business Consulting Ltd (Registered number: 05464730)

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

1. Statutory information

Carrley Business Consulting Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trademark is being amortised evenly over its estimated useful life of ten years.

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 - 15% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Carrley Business Consulting Ltd (Registered number: 05464730)

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

3. Employees and directors

The average number of employees during the year was 1 (2022 - 2 ) .

4. Intangible fixed assets
Trademark
£   
Cost
At 1 June 2022
and 31 May 2023 1,994
Amortisation
At 1 June 2022 1,446
Amortisation for year 91
At 31 May 2023 1,537
Net book value
At 31 May 2023 457
At 31 May 2022 548

5. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 June 2022 11,561 14,920 26,481
Additions 250 - 250
At 31 May 2023 11,811 14,920 26,731
Depreciation
At 1 June 2022 7,662 12,917 20,579
Charge for year 622 916 1,538
At 31 May 2023 8,284 13,833 22,117
Net book value
At 31 May 2023 3,527 1,087 4,614
At 31 May 2022 3,899 2,003 5,902

6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 6,725 -
Other debtors 253 6,865
6,978 6,865

Carrley Business Consulting Ltd (Registered number: 05464730)

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

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 889 889
Trade creditors 115 980
Taxation and social security 6,568 26
Other creditors 1,103 780
8,675 2,675

8. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans 5,333 6,222

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
7 Ordinary A £1 7 7
3 Ordinary B £1 3 3
10 10

10. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 May 2023 and 31 May 2022:

2023 2022
£    £   
Mr S D Carroll
Balance outstanding at start of year 6,754 (246 )
Amounts advanced - 7,000
Amounts repaid (7,017 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (263 ) 6,754