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REGISTERED NUMBER: 03788003 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th November 2023

for

THE ARLEY CONSULTING COMPANY LIMITED

THE ARLEY CONSULTING COMPANY LIMITED (REGISTERED NUMBER: 03788003)






Contents of the Financial Statements
for the Year Ended 30th November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE ARLEY CONSULTING COMPANY LIMITED

Company Information
for the Year Ended 30th November 2023







DIRECTORS: Ms A M Nissen
Mr M J Lovelock
Ms J M Moran





SECRETARY: Ms A M Nissen





REGISTERED OFFICE: Chorleian House
49-51 St Thomas's Road
Chorley
Lancashire
PR7 1JE





REGISTERED NUMBER: 03788003 (England and Wales)





ACCOUNTANTS: Abrams Ashton - Chorley Limited
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

THE ARLEY CONSULTING COMPANY LIMITED (REGISTERED NUMBER: 03788003)

Balance Sheet
30th November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,704 9,645

CURRENT ASSETS
Debtors 5 72,372 150,806
Cash at bank 207,638 165,992
280,010 316,798
CREDITORS
Amounts falling due within one year 6 55,054 97,837
NET CURRENT ASSETS 224,956 218,961
TOTAL ASSETS LESS CURRENT
LIABILITIES

230,660

228,606

CREDITORS
Amounts falling due after more than one
year

7

(22,697

)

(32,907

)

PROVISIONS FOR LIABILITIES (917 ) (1,629 )
NET ASSETS 207,046 194,070

CAPITAL AND RESERVES
Called up share capital 10 200 200
Retained earnings 206,846 193,870
SHAREHOLDERS' FUNDS 207,046 194,070

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

THE ARLEY CONSULTING COMPANY LIMITED (REGISTERED NUMBER: 03788003)

Balance Sheet - continued
30th November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th July 2024 and were signed on its behalf by:





Mr M J Lovelock - Director


THE ARLEY CONSULTING COMPANY LIMITED (REGISTERED NUMBER: 03788003)

Notes to the Financial Statements
for the Year Ended 30th November 2023

1. STATUTORY INFORMATION

The Arley Consulting Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for services rendered, stated net of discounts and of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33.3% on cost

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. 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.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


THE ARLEY CONSULTING COMPANY LIMITED (REGISTERED NUMBER: 03788003)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1st December 2022
and 30th November 2023 53,669 12,842 4,334 34,351 105,196
DEPRECIATION
At 1st December 2022 49,719 9,942 4,204 31,686 95,551
Charge for year 1,104 657 130 2,050 3,941
At 30th November 2023 50,823 10,599 4,334 33,736 99,492
NET BOOK VALUE
At 30th November 2023 2,846 2,243 - 615 5,704
At 30th November 2022 3,950 2,900 130 2,665 9,645

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 68,010 146,444
Prepayments 4,362 4,362
72,372 150,806

THE ARLEY CONSULTING COMPANY LIMITED (REGISTERED NUMBER: 03788003)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts (see note 8) 10,212 10,128
Trade creditors 14,764 18,101
Tax 9,138 9,220
Social security and other taxes 4,482 4,837
VAT 11,428 28,074
Other creditors 2,195 4,641
Accrued expenses 2,835 22,836
55,054 97,837

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans (see note 8) 22,697 32,907

8. LOANS

An analysis of the maturity of loans is given below:

30.11.23 30.11.22
£    £   
Amounts falling due within one year or on demand:
Bounce back loan 10,212 10,128

Amounts falling due between one and two years:
Bounce back loan - 1-2 years 10,464 10,248

Amounts falling due between two and five years:
Bounce back loan - 2-5 years 12,233 22,659

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.11.23 30.11.22
£    £   
Within one year 25,300 25,300
Between one and five years 21,083 46,383
46,383 71,683

THE ARLEY CONSULTING COMPANY LIMITED (REGISTERED NUMBER: 03788003)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2023

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
100 Ordinary 1 100 100
100 Ordinary A 1 100 100
200 200

11. ULTIMATE CONTROLLING PARTY

Mrs A M Nissen, a director, is considered to be the controlling party by virtue of holding the majority of the share capital.