IRIS Accounts Production v24.1.0.578 14763022 Board of Directors 28.3.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh147630222023-03-27147630222024-03-31147630222023-03-282024-03-31147630222023-03-2714763022ns15:EnglandWales2023-03-282024-03-3114763022ns14:PoundSterling2023-03-282024-03-3114763022ns10:Director12023-03-282024-03-3114763022ns10:PrivateLimitedCompanyLtd2023-03-282024-03-3114763022ns10:SmallEntities2023-03-282024-03-3114763022ns10:AuditExempt-NoAccountantsReport2023-03-282024-03-3114763022ns10:SmallCompaniesRegimeForDirectorsReport2023-03-282024-03-3114763022ns10:SmallCompaniesRegimeForAccounts2023-03-282024-03-3114763022ns10:FullAccounts2023-03-282024-03-3114763022ns10:Director22023-03-282024-03-3114763022ns10:Director32023-03-282024-03-3114763022ns10:RegisteredOffice2023-03-282024-03-3114763022ns5:CurrentFinancialInstruments2024-03-3114763022ns5:ShareCapital2024-03-3114763022ns5:RetainedEarningsAccumulatedLosses2024-03-3114763022ns5:AdditionsToInvestments2024-03-3114763022ns5:CostValuation2024-03-3114763022ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-31
REGISTERED NUMBER: 14763022 (England and Wales)















Unaudited Financial Statements

for the Period 28 March 2023 to 31 March 2024

for

PA Holmes Consulting Limited

PA Holmes Consulting Limited (Registered number: 14763022)






Contents of the Financial Statements
for the Period 28 March 2023 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PA Holmes Consulting Limited

Company Information
for the Period 28 March 2023 to 31 March 2024







DIRECTORS: P A Holmes
Miss L E Holmes
Mrs E T Holmes





REGISTERED OFFICE: 9 Cottage Fields
St. Martins
Oswestry
SY11 3EJ





REGISTERED NUMBER: 14763022 (England and Wales)





ACCOUNTANTS: G Ceidiog Hughes Limited
40 Brookhouse Road
Denbigh
Clwyd
LL16 4RQ

PA Holmes Consulting Limited (Registered number: 14763022)

Balance Sheet
31 March 2024

Notes £    £   
FIXED ASSETS
Investments 4 70,000

CURRENT ASSETS
Cash at bank and in hand 21,875

CREDITORS
Amounts falling due within one year 5 61,073
NET CURRENT LIABILITIES (39,198 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,802

CAPITAL AND RESERVES
Called up share capital 125
Retained earnings 30,677
SHAREHOLDERS' FUNDS 30,802

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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.

PA Holmes Consulting Limited (Registered number: 14763022)

Balance Sheet - continued
31 March 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2024 and were signed on its behalf by:





P A Holmes - Director


PA Holmes Consulting Limited (Registered number: 14763022)

Notes to the Financial Statements
for the Period 28 March 2023 to 31 March 2024

1. STATUTORY INFORMATION

PA Holmes Consulting 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.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors and trade creditors.

Trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Non-basic financial instruments are recognised initially at their fair value, with any subsequent changes in fair value recognised in profit or loss.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


PA Holmes Consulting Limited (Registered number: 14763022)

Notes to the Financial Statements - continued
for the Period 28 March 2023 to 31 March 2024

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 period 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.

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 period was 2 .

4. FIXED ASSET INVESTMENTS
Other
investment
£   
COST
Additions 70,000
At 31 March 2024 70,000
NET BOOK VALUE
At 31 March 2024 70,000

PA Holmes Consulting Limited (Registered number: 14763022)

Notes to the Financial Statements - continued
for the Period 28 March 2023 to 31 March 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts (see note 6)
600
Trade creditors 401
Tax 33,143
Directors' current accounts 26,779
Accrued expenses 150
61,073

6. LOANS

An analysis of the maturity of loans is given below:

£   
Amounts falling due within one year or on demand:
Bank overdrafts 600

7. CAPITAL COMMITMENTS
£   
Contracted but not provided for in the
financial statements -

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P A Holmes.

9. COMPARATIVE FIGURES

There are no comparative figures as this is the first period of trading.