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2021-08-01 2022-07-31 06643440 frs-core:CurrentFinancialInstruments 11 2022-07-31 06643440 frs-core:Non-currentFinancialInstruments 11 2022-07-31 06643440 12 2021-08-01 2022-07-31 06643440 frs-core:CurrentFinancialInstruments 12 2022-07-31 06643440 frs-core:Non-currentFinancialInstruments 12 2022-07-31 06643440 13 2021-08-01 2022-07-31 06643440 frs-core:CurrentFinancialInstruments 13 2022-07-31 06643440 frs-core:Non-currentFinancialInstruments 13 2022-07-31 06643440 14 2021-08-01 2022-07-31 06643440 frs-core:CurrentFinancialInstruments 14 2022-07-31 06643440 frs-core:Non-currentFinancialInstruments 14 2022-07-31 06643440 15 2021-08-01 2022-07-31 06643440 frs-core:CurrentFinancialInstruments 15 2022-07-31 06643440 frs-core:Non-currentFinancialInstruments 15 2022-07-31 06643440 16 2021-08-01 2022-07-31 06643440 frs-core:CurrentFinancialInstruments 16 2022-07-31 06643440 frs-core:Non-currentFinancialInstruments 16 2022-07-31 06643440 17 2021-08-01 2022-07-31 06643440 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Registered number: 06643440
Fabis Consulting Limited
Financial Statements
For The Year Ended 31 July 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06643440
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 22,214
- 22,214
CURRENT ASSETS
Debtors 5 - 7,776
Cash at bank and in hand 5,882 19,733
5,882 27,509
Creditors: Amounts Falling Due Within One Year 6 (1,200 ) (13,916 )
NET CURRENT ASSETS (LIABILITIES) 4,682 13,593
TOTAL ASSETS LESS CURRENT LIABILITIES 4,682 35,807
NET ASSETS 4,682 35,807
CAPITAL AND RESERVES
Called up share capital 7 101 101
Profit and Loss Account 4,581 35,706
SHAREHOLDERS' FUNDS 4,682 35,807
Page 1
Page 2
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.
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
Dr M B Potschin
Director
29 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fabis Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06643440 . The registered office is 550 Valley Rd, Basford, Nottingham, NG5 1JJ.
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold None
Computer Equipment 25% Reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 20,000 14,873 34,873
Disposals (20,000 ) (14,873 ) (34,873 )
Depreciation
As at 1 August 2022 - 12,659 12,659
Disposals - (12,659 ) (12,659 )
As at 31 July 2023 - - -
Net Book Value
As at 31 July 2023 - - -
As at 1 August 2022 20,000 2,214 22,214
5. Debtors
2023 2022
£ £
Due within one year
Deferred tax current asset - 7,776
- 7,776
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 1,200 1,200
Director's loan account - 12,716
1,200 13,916
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 101 101
Page 4