Registered number
08670672
Arcturus Trading As Anthem Consulting Limited
Filleted Accounts
30 September 2023
Applied Accountancy Limited
Arcturus Trading As Anthem Consulting Limited
Registered number: 08670672
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 2,459 2,380
Investments 4 49,144 -
51,603 2,380
Current assets
Debtors 5 94,341 136,829
Cash at bank and in hand 170,561 371,876
264,902 508,705
Creditors: amounts falling due within one year 6 (113,599) (206,869)
Net current assets 151,303 301,836
Net assets 202,906 304,216
Capital and reserves
Called up share capital 100 100
Profit and loss account 202,806 304,116
Shareholders' funds 202,906 304,216
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Simone Sullivan
Director
Approved by the board on 12 March 2024
Arcturus Trading As Anthem Consulting Limited
Notes to the Accounts
for the year ended 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

The presentation currency is £ sterling.
Revenue Recognition
Revenue is recognised when services have been provided to customers such that risks and rewards of ownership have transferred to them. It is valued at the consideration receivable net of VAT.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Investments
Listed investments are measured at fair value. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 5 4
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2022 9,047
Additions 1,419
At 30 September 2023 10,466
Depreciation
At 1 October 2022 6,667
Charge for the year 1,340
At 30 September 2023 8,007
Net book value
At 30 September 2023 2,459
At 30 September 2022 2,380
4 Investments
Listed
investments
£
Cost
Additions 50,000
Revaluation (856)
At 30 September 2023 49,144
Historical cost
At 1 October 2022 -
At 30 September 2023 50,000
5 Debtors 2023 2022
£ £
Trade debtors 89,326 131,829
Other debtors 5,015 5,000
94,341 136,829
6 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 108,208 191,987
Other creditors 5,391 14,882
113,599 206,869
7 Other financial commitments 2023 2022
£ £
Total future minimum payments under non-cancellable operating leases 32,400 30,000
8 Other information
Arcturus Trading As Anthem Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
Westgate House
9 Holborn
London
EC1N 2LL
Arcturus Trading As Anthem Consulting Limited 08670672 false 2022-10-01 2023-09-30 2023-09-30 VT Final Accounts October 2023 release 2 Simone Sullivan No description of principal activity 08670672 2021-10-01 2022-09-30 08670672 core:WithinOneYear 2022-09-30 08670672 core:ShareCapital 2022-09-30 08670672 core:RetainedEarningsAccumulatedLosses 2022-09-30 08670672 core:AllPeriods 2022-09-30 08670672 2022-10-01 2023-09-30 08670672 bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 08670672 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 08670672 bus:Director40 2022-10-01 2023-09-30 08670672 1 2022-10-01 2023-09-30 08670672 2 2022-10-01 2023-09-30 08670672 core:PlantMachinery 2022-10-01 2023-09-30 08670672 countries:England 2022-10-01 2023-09-30 08670672 bus:FRS102 2022-10-01 2023-09-30 08670672 bus:FullAccounts 2022-10-01 2023-09-30 08670672 2023-09-30 08670672 core:WithinOneYear 2023-09-30 08670672 core:ShareCapital 2023-09-30 08670672 core:RetainedEarningsAccumulatedLosses 2023-09-30 08670672 core:PlantMachinery 2023-09-30 08670672 core:AdditionsToInvestments 2023-09-30 08670672 core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 08670672 core:AllPeriods 2023-09-30 08670672 2022-09-30 08670672 core:PlantMachinery 2022-09-30 iso4217:GBP xbrli:pure