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REGISTERED NUMBER: 07062491 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 January 2024

for

Salmon Consultancy Limited

Salmon Consultancy Limited (Registered number: 07062491)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Salmon Consultancy Limited (Registered number: 07062491)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 147
- 147

CURRENT ASSETS
Debtors 6 13,536 37,752
Prepayments and accrued income 20,774 -
Cash at bank 423 1,280
34,733 39,032
CREDITORS
Amounts falling due within one year 7 21,272 15,705
NET CURRENT ASSETS 13,461 23,327
TOTAL ASSETS LESS CURRENT LIABILITIES 13,461 23,474

CREDITORS
Amounts falling due after more than one year 8 (13,333 ) (23,333 )

PROVISIONS FOR LIABILITIES - (37 )
NET ASSETS 128 104

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 28 4
SHAREHOLDERS' FUNDS 128 104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by:



Mr D W Salmon - Director


Salmon Consultancy Limited (Registered number: 07062491)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Salmon Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07062491

Registered office: Littlewood Farm Rownall
Cheddleton
Leek
Staffordshire
ST13 7LB

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


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.

Turnover
Turnover is stated net of VAT and trade discounts. Turnover from the supply of services represents the value of services provided to the extent there is a right to consideration and is recorded at the value of the consideration due.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Goodwill has now been fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Salmon Consultancy Limited (Registered number: 07062491)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 487,310
AMORTISATION
At 1 February 2023
and 31 January 2024 487,310
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 -

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 February 2023
and 31 January 2024 3,312
DEPRECIATION
At 1 February 2023 3,165
Charge for year 147
At 31 January 2024 3,312
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 147

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,226 15,647
Other debtors 3,310 22,105
13,536 37,752

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Taxation and social security 9,100 2,892
Other creditors 2,172 2,813
21,272 15,705

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 13,333 23,333

Salmon Consultancy Limited (Registered number: 07062491)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2024 and 31 January 2023:

2024 2023
£    £   
Mr D W Salmon and Ms D M Bourne
Balance outstanding at start of year 21,481 4,837
Amounts advanced 52,645 78,955
Amounts repaid (71,186 ) (62,311 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,940 21,481

The amount outstanding at 31 January 2024 has since been repaid.