1
01/01/2023
31/12/2023
2023-12-31
false
false
false
false
false
false
false
true
false
false
true
false
false
false
false
false
true
false
No description of principal activities is disclosed
2023-01-01
Sage Accounts Production 23.0 - FRS102_2023
xbrli:pure
xbrli:shares
iso4217:GBP
11709908
2023-01-01
2023-12-31
11709908
2023-12-31
11709908
2022-12-31
11709908
2022-01-01
2022-12-31
11709908
2022-12-31
11709908
2021-12-31
11709908
bus:RegisteredOffice
2023-01-01
2023-12-31
11709908
bus:LeadAgentIfApplicable
2023-01-01
2023-12-31
11709908
bus:Director1
2023-01-01
2023-12-31
11709908
core:WithinOneYear
2023-12-31
11709908
core:WithinOneYear
2022-12-31
11709908
core:ShareCapital
2023-12-31
11709908
core:ShareCapital
2022-12-31
11709908
core:RetainedEarningsAccumulatedLosses
2023-12-31
11709908
core:RetainedEarningsAccumulatedLosses
2022-12-31
11709908
bus:Director1
2022-12-31
11709908
bus:Director1
2023-12-31
11709908
bus:Director1
2021-12-31
11709908
bus:Director1
2022-12-31
11709908
bus:Director1
2022-01-01
2022-12-31
11709908
bus:SmallEntities
2023-01-01
2023-12-31
11709908
bus:AuditExemptWithAccountantsReport
2023-01-01
2023-12-31
11709908
bus:SmallCompaniesRegimeForAccounts
2023-01-01
2023-12-31
11709908
bus:PrivateLimitedCompanyLtd
2023-01-01
2023-12-31
11709908
bus:FullAccounts
2023-01-01
2023-12-31
11709908
core:ComputerEquipment
2023-12-31
11709908
core:ComputerEquipment
2022-12-31
11709908
core:ComputerEquipment
2023-01-01
2023-12-31
Company registration number:
11709908
Stephanie Rowley Consulting Ltd
Unaudited filleted financial statements
31 December 2023
Stephanie Rowley Consulting Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Stephanie Rowley Consulting Ltd
Directors and other information
|
|
|
|
Director |
Stephanie Rowley |
|
|
|
|
|
|
|
Company number |
11709908 |
|
|
|
|
|
|
|
Registered office |
Nut Pit Farm Church Lane |
|
|
Swannington |
|
|
Norwich |
|
|
NR9 5NN |
|
|
|
|
|
|
|
Accountants |
Hicks and Company |
|
|
Chartered Accountants |
|
|
Vaughan Chambers |
|
|
Vaughan Road |
|
|
Harpenden |
|
|
AL5 4EE |
|
|
|
Stephanie Rowley Consulting Ltd
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of Stephanie Rowley Consulting Ltd
Year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stephanie Rowley Consulting Ltd for the year ended 31 December 2023 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are 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 director of Stephanie Rowley Consulting Ltd, as a body, in accordance with the terms of our engagement letter dated 16 March 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Stephanie Rowley Consulting Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stephanie Rowley Consulting Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Stephanie Rowley 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 Stephanie Rowley Consulting Ltd. You consider that Stephanie Rowley 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 Stephanie Rowley 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.
Hicks and Company
Chartered Accountants
Vaughan Chambers
Vaughan Road
Harpenden
AL5 4EE
14 March 2024
Stephanie Rowley Consulting Ltd
Statement of financial position
31 December 2023
|
|
|
2023 |
|
|
|
2022 |
|
|
|
|
Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
Fixed assets |
|
|
|
|
|
|
|
|
|
Tangible assets |
|
5 |
1 |
|
|
|
1 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
1 |
|
|
|
1 |
|
|
|
|
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
|
|
|
Debtors |
|
6 |
4,043 |
|
|
|
5,975 |
|
|
Cash at bank and in hand |
|
|
55,138 |
|
|
|
42,168 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
59,181 |
|
|
|
48,143 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
7 |
(
11,478) |
|
|
|
(
16,449) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current assets |
|
|
|
|
47,703 |
|
|
|
31,694 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
47,704 |
|
|
|
31,695 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
|
|
_______ |
Net assets |
|
|
|
|
47,704 |
|
|
|
31,695 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
Capital and reserves |
|
|
|
|
|
|
|
|
|
Called up share capital |
|
|
|
|
100 |
|
|
|
100 |
Profit and loss account |
|
|
|
|
47,604 |
|
|
|
31,595 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholders funds |
|
|
|
|
47,704 |
|
|
|
31,695 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
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.
Director's 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 director acknowledges 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 income and retained earnings has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
14 March 2024
, and are signed on behalf of the board by:
Stephanie Rowley
Director
Company registration number:
11709908
Stephanie Rowley Consulting Ltd
Notes to the financial statements
Year ended 31 December 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Nut Pit Farm Church Lane, Swannington, Norwich, NR9 5NN.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.
Taxation
The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
|
|
|
|
|
Computer equipment |
- |
Straight line over 3 years |
|
|
|
|
|
|
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
1
(2022:
1
).
5.
Tangible assets
|
|
Computer equipment |
Total |
|
|
|
|
|
|
|
£ |
£ |
|
|
|
|
|
|
Cost |
|
|
|
|
|
|
|
|
At 1 January 2023 and 31 December 2023 |
729 |
729 |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
Depreciation |
|
|
|
|
|
|
|
|
At 1 January 2023 and 31 December 2023 |
728 |
728 |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
|
At 31 December 2023 |
1 |
1 |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
At 31 December 2022 |
1 |
1 |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6.
Debtors
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Trade debtors |
|
4,043 |
5,975 |
|
|
|
_______ |
_______ |
|
|
|
|
|
7.
Creditors: amounts falling due within one year
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Corporation tax |
|
4,569 |
6,830 |
|
Other creditors |
|
6,909 |
9,619 |
|
|
|
_______ |
_______ |
|
|
|
11,478 |
16,449 |
|
|
|
_______ |
_______ |
|
|
|
|
|
8.
Directors advances, credits and guarantees
|
During the year the director entered into the following advances and credits with the company: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2023 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the director |
Amounts repaid |
Balance o/standing |
|
|
|
|
£ |
£ |
£ |
£ |
|
|
|
Stephanie Rowley |
(
8,563) |
(
706) |
3,500 |
(
5,769) |
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
2022 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the director |
Amounts repaid |
Balance o/standing |
|
|
|
|
£ |
£ |
£ |
£ |
|
|
|
Stephanie Rowley |
(
7,714) |
(
849) |
- |
(
8,563) |
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|