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Registered number: 07288380
Eton International Consulting Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Ash & Associates
Chartered Accountants
First Floor
1A Leadenhall Market
London
EC3V 1LR
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Ms Lateef Unisa-Begum
Company Number 07288380
Registered Office Flat 23 Eton Court
Eton Avenue
London
NW3 3HJ
Accountants Ash & Associates
Chartered Accountants
First Floor
1A Leadenhall Market
London
EC3V 1LR
Page 1
Page 2
Balance Sheet
Registered number: 07288380
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 631 804
631 804
CURRENT ASSETS
Debtors 5 1,921 5,230
Cash at bank and in hand 10,658 4,698
12,579 9,928
Creditors: Amounts Falling Due Within One Year 6 (7,780 ) (3,507 )
NET CURRENT ASSETS (LIABILITIES) 4,799 6,421
TOTAL ASSETS LESS CURRENT LIABILITIES 5,430 7,225
Creditors: Amounts Falling Due After More Than One Year 7 (5,429 ) (7,224 )
NET ASSETS 1 1
CAPITAL AND RESERVES
Called up share capital 8 1 1
SHAREHOLDERS' FUNDS 1 1
Page 2
Page 3
For the year ending 30 June 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 her 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
Ms Lateef Unisa-Begum
Director
26th February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Eton International Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07288380 . The registered office is Flat 23 Eton Court, Eton Avenue, London, NW3 3HJ.
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.
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:
Computer Equipment 15% on cost
2.4. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 4
Page 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2022 3,483
As at 30 June 2023 3,483
Depreciation
As at 1 July 2022 2,679
Provided during the period 173
As at 30 June 2023 2,852
Net Book Value
As at 30 June 2023 631
As at 1 July 2022 804
5. Debtors
2023 2022
£ £
Due within one year
Director's loan account 1,921 5,230
1,921 5,230
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 5,261 2,247
Accruals and deferred income 2,519 1,260
7,780 3,507
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 5,429 7,224
5,429 7,224
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5
Page 6
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Ms Lateef Unisa-Begum 5,230 1,921 (5,230 ) - 1,921
The above loan is unsecured, interest free and repayable on demand, and was repaid on 29th March 2024.
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 22,255 20,220
22,255 20,220
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