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Registered number: 08077706
Unified Consultants Ltd
Financial Statements
For The Year Ended 31 October 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08077706
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 15,325 500
Debtors 5 645,845 480,104
Cash at bank and in hand 2,982 36,451
664,152 517,055
Creditors: Amounts Falling Due Within One Year 6 (953,119 ) (815,657 )
NET CURRENT ASSETS (LIABILITIES) (288,967 ) (298,602 )
TOTAL ASSETS LESS CURRENT LIABILITIES (288,967 ) (298,602 )
Creditors: Amounts Falling Due After More Than One Year 7 (41,286 ) (47,567 )
NET LIABILITIES (330,253 ) (346,169 )
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account (330,453 ) (346,369 )
SHAREHOLDERS' FUNDS (330,253) (346,169)
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For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Tobias Baker
Director
27 July 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Unified Consultants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08077706 . The registered office is Suite 107 9 Jerdan Place, London, SW6 1BE.
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. Going Concern Disclosure
After making enquiries the directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 8)
6 8
4. Stocks
2023 2022
£ £
Stock 15,325 500
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,655 10,873
Prepayments and accrued income 135,031 70,031
Other debtors 509,159 399,200
645,845 480,104
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 696,466 593,145
Bank loans and overdrafts 6,282 2,515
Other taxes and social security 61,706 39,285
VAT 1,394 3,736
Net wages 1,589 2,531
Other creditors 20,695 15,217
Accruals 14,987 9,228
Directors' loan accounts 150,000 150,000
953,119 815,657
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 41,286 47,567
41,286 47,567
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
9. Related Party Transactions
Included within debtors is an amount of £421,156 (2022: £332,668) owed by a company with common directors and shareholders. 
At the balance sheet date the company owed the director £150,000 (2022: £150,000) This balance is interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Tobias Baker by virtue of his ownership of 100% of the issued share capital in the company.
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