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Registration number: 07403096

Rosemary Carr Consulting Limited

Unaudited Financial Statements

for the Year Ended 31 October 2023

 

Rosemary Carr Consulting Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Rosemary Carr Consulting Limited

Company Information

Director

Mrs R Carr

Registered office

34 Boulevard
Weston-super-Mare
Somerset
BS23 1NF

Accountants

Four Fifty Partnership
Chartered Accountants
34 Boulevard
Weston-super-Mare
Somerset
BS23 1NF

 

Rosemary Carr Consulting Limited

(Registration number: 07403096)
Balance Sheet as at 31 October 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

1,954

2,766

Current assets

 

Debtors

5

2,499

1,667

Cash at bank and in hand

 

7,277

17,088

 

9,776

18,755

Creditors: Amounts falling due within one year

6

(12,278)

(19,342)

Net current liabilities

 

(2,502)

(587)

Total assets less current liabilities

 

(548)

2,179

Provisions for liabilities

(371)

(246)

Net (liabilities)/assets

 

(919)

1,933

Capital and reserves

 

Called up share capital

1

1

Retained earnings

(920)

1,932

Shareholders' (deficit)/funds

 

(919)

1,933

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

Rosemary Carr Consulting Limited

(Registration number: 07403096)
Balance Sheet as at 31 October 2023

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 July 2024
 

.........................................
Mrs R Carr
Director

 

Rosemary Carr Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis, which assumes that the company will continue to trade in operational existence for the foreseeable future. At 31 October 2023, the company had net current liabilities of £2,502 (2022 – £587) and net liabilities of £919 (2022 - net assets £1,933). The director has considered the position of the company with respect to its obligations to ensure the business can continue in operational existence for the foreseeable future and confirms her approval to adopt the going concern basis for preparing the accounts.

Revenue recognition

Turnover represents net invoiced sales of services, net of value added tax under the flat rate scheme, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

 

Rosemary Carr Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

2

Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% Reducing balance

Fixtures, fittings and computer equipment

25% Straight line, 33% Reducing balance

 

Rosemary Carr Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

2

Accounting policies (continued)

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.
 

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

4

Tangible assets

Fixtures, fittings and computer equipment
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 November 2022

14,264

509

14,773

Additions

580

-

580

At 31 October 2023

14,844

509

15,353

Depreciation

At 1 November 2022

11,498

509

12,007

Charge for the year

1,392

-

1,392

At 31 October 2023

12,890

509

13,399

Carrying amount

At 31 October 2023

1,954

-

1,954

At 31 October 2022

2,766

-

2,766

 

Rosemary Carr Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

5

Debtors

Current

2023
£

2022
£

Trade debtors

1,667

1,667

Other debtors

832

-

 

2,499

1,667

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

254

1,932

Accruals and deferred income

1,441

1,333

Other creditors

10,583

16,077

12,278

19,342