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Registered Number: 12395529
England and Wales

 

 

 

276 CONSULTANCY LTD


Filleted Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Director Jessica Hitchman
Registered Number 12395529
Registered Office Bristol North Baths c/o Bond & Co Accountants Limited
Gloucester Road
Bristol
BS7 8BN
Accountants Bond & Co Chartered Certified Accountants
66 Gloucester Road
Bishopston
Bristol
BS7 8BH
1
Director's report and financial statements
The director presents her annual report and the financial statements for the year ended 31 December 2023.
Principal activities
The company's principal activity during the year was that of product management consulting services. 
Director
The director who served the company throughout the year was as follows:
Jessica Hitchman
Statement of director's responsibilities
The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Jessica Hitchman
Director

Date approved: 29 July 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of 276 Consultancy Ltd for the 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 accounts of 276 Consultancy Ltd for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of 276 Consultancy Ltd , as a body, in accordance with the terms of our engagement letter dated 28 August 2021. Our work has been undertaken solely to prepare for your approval the accounts of 276 Consultancy Ltd and state those matters that we have agreed to state to the Board of Directors of 276 Consultancy Ltd , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 276 Consultancy Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that 276 Consultancy Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of 276 Consultancy Ltd . You consider that 276 Consultancy 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 accounts of 276 Consultancy 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 accounts 31 December 2023.


Bond & Co Chartered Certified Accountants
66 Gloucester Road
Bishopston
Bristol
BS7 8BH
29 July 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 5,251    4,638 
5,251    4,638 
Current assets      
Debtors 4 33,054    74,339 
Cash at bank and in hand 34,867    35,991 
67,921    110,330 
Creditors: amount falling due within one year 5 (21,277)   (27,246)
Net current assets 46,644    83,084 
 
Total assets less current liabilities 51,895    87,722 
Provisions for liabilities 6 (998)   (881)
Net assets 50,897    86,841 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 50,896    86,840 
Shareholders' funds 50,897    86,841 
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 29 July 2024 and were signed by:


-------------------------------
Jessica Hitchman
Director
4
General Information
276 Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 12395529, registration address Bristol North Baths c/o Bond & Co Accountants Limited, Gloucester Road, Bristol, BS7 8BN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 3 Years Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 January 2023 8,058    1,426      9,484 
Additions 588    607    1,399    2,594 
Disposals      
At 31 December 2023 8,646    2,033    1,399    12,078 
Depreciation
At 01 January 2023 4,614    232      4,846 
Charge for year 1,442    515    24    1,981 
On disposals      
At 31 December 2023 6,056    747    24    6,827 
Net book values
Closing balance as at 31 December 2023 2,590    1,286    1,375    5,251 
Opening balance as at 01 January 2023 3,444    1,194      4,638 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 33,054    35,657 
PAYE & Social Security   83 
Directors' Current Accounts   38,599 
33,054    74,339 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 18,957    25,125 
Other Creditors (1)  
Wages & Salaries Control Account 2,030    2,052 
Pension Payable 251    69 
Directors' Current Accounts 40   
21,277    27,246 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 998    881 
998    881 

5