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Company registration number: 10274664
Conceptual Living Consultancy Ltd
Unaudited filleted financial statements
31 July 2023
Conceptual Living Consultancy Ltd
Contents
Directors and other information
Accountant's report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Conceptual Living Consultancy Ltd
Directors and other information
Directors Ms. Tina Griffths
Company number 10274664
Registered office Sovereign House
82 West Street
Rochford
Essex
SS4 1AS
Business address 47 Southend Road
Rochford
Essex
SS4 1HH
Accountant Andrew Murphy Charterted Accountants
Sovereign House
82 West Street
Rochford
Essex
SS4 1AS
Conceptual Living Consultancy Ltd
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of Conceptual Living Consultancy Ltd
Year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Conceptual Living Consultancy Ltd for the year ended 31 July 2023 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Conceptual Living Consultancy Ltd, as a body, in accordance with the terms of my engagement letter dated 24 February 2022. My work has been undertaken solely to prepare for your approval the financial statements of Conceptual Living Consultancy Ltd and state those matters that we have agreed to state to the board of directors of Conceptual Living Consultancy Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Conceptual Living Consultancy Ltd and its board of directors as a body for my work or for this report.
It is your duty to ensure that Conceptual Living Consultancy 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 loss of Conceptual Living Consultancy Ltd. You consider that Conceptual Living Consultancy Ltd is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Conceptual Living Consultancy Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Andrew Murphy Charterted Accountants
Sovereign House
82 West Street
Rochford
Essex
SS4 1AS
1 March 2024
Conceptual Living Consultancy Ltd
Statement of financial position
31 July 2023
2023 2022
Note £ £ £ £
Current assets
Debtors 5 105,678 112,699
Cash at bank and in hand 203 230
_______ _______
105,881 112,929
Creditors: amounts falling due
within one year 6 ( 7,151) ( 11,642)
_______ _______
Net current assets 98,730 101,287
_______ _______
Total assets less current liabilities 98,730 101,287
Creditors: amounts falling due
after more than one year 7 ( 17,083) ( 19,583)
_______ _______
Net assets 81,647 81,704
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 81,547 81,604
_______ _______
Shareholders funds 81,647 81,704
_______ _______
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 01 March 2024 , and are signed on behalf of the board by:
Ms. Tina Griffths
Director
Company registration number: 10274664
Conceptual Living Consultancy Ltd
Statement of changes in equity
Year ended 31 July 2023
Called up share capital Profit and loss account Total
£ £ £
At 1 August 2021 100 98,894 98,994
Loss for the year ( 17,290) ( 17,290)
_______ _______ _______
Total comprehensive income for the year - ( 17,290) ( 17,290)
_______ _______ _______
At 31 July 2022 and 1 August 2022 100 81,604 81,704
Loss for the year ( 57) ( 57)
_______ _______ _______
Total comprehensive income for the year - ( 57) ( 57)
_______ _______ _______
At 31 July 2023 100 81,547 81,647
_______ _______ _______
Conceptual Living Consultancy Ltd
Notes to the financial statements
Year ended 31 July 2023
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Sovereign House, 82 West Street, Rochford, Essex, SS4 1AS.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
4. Staff costs
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
The aggregate payroll costs incurred during the year were:
2023 2022
£ £
Wages and salaries - 13,074
Social security costs - 589
_______ _______
- 13,663
_______ _______
5. Debtors
2023 2022
£ £
Other debtors 105,678 112,699
_______ _______
6. Creditors: amounts falling due within one year
2023 2022
£ £
Bank loans and overdrafts 5,000 5,000
Corporation tax - 1,576
Social security and other taxes 896 896
Other creditors 1,255 4,170
_______ _______
7,151 11,642
_______ _______
7. Creditors: amounts falling due after more than one year
2023 2022
£ £
Bank loans and overdrafts 17,083 19,583
_______ _______
8. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2023
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Ms. Tina Griffths 35,429 21,527 ( 20,000) 36,956
_______ _______ _______ _______
2022
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Ms. Tina Griffths ( 653) 48,764 ( 12,682) 35,429
_______ _______ _______ _______