Caseware UK (AP4) 2023.0.135 2023.0.135 2022-12-01falseThe company's principal activity is that of management consultancy activities.11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09329162 2022-12-01 2023-11-30 09329162 2021-12-01 2022-11-30 09329162 2023-11-30 09329162 2022-11-30 09329162 2021-12-01 09329162 c:Director1 2022-12-01 2023-11-30 09329162 d:OfficeEquipment 2022-12-01 2023-11-30 09329162 d:OfficeEquipment 2023-11-30 09329162 d:OfficeEquipment 2022-11-30 09329162 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 09329162 d:CurrentFinancialInstruments 2023-11-30 09329162 d:CurrentFinancialInstruments 2022-11-30 09329162 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 09329162 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 09329162 d:ShareCapital 2023-11-30 09329162 d:ShareCapital 2022-11-30 09329162 d:ShareCapital 2021-12-01 09329162 d:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 09329162 d:RetainedEarningsAccumulatedLosses 2023-11-30 09329162 d:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 09329162 d:RetainedEarningsAccumulatedLosses 2022-11-30 09329162 d:RetainedEarningsAccumulatedLosses 2021-12-01 09329162 c:FRS102 2022-12-01 2023-11-30 09329162 c:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 09329162 c:FullAccounts 2022-12-01 2023-11-30 09329162 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09329162 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 09329162










Encounter Consulting Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 30 November 2023

 
Encounter Consulting Limited
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Encounter Consulting Limited for the year ended 30 November 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Encounter Consulting Limited for the year ended 30 November 2023 which comprise  the Balance sheet, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Encounter Consulting Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Encounter Consulting Limited and state those matters that we have agreed to state to the director of Encounter Consulting Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Encounter Consulting Limited and its director for our work or for this report. 

It is your duty to ensure that Encounter Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Encounter Consulting Limited. You consider that Encounter Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Encounter Consulting Limited. 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 financial statements.

  



Kreston Reeves LLP
Chartered Accountants
2nd Floor
168 Shoreditch High Street
London
E1 6RA
14 August 2024
Page 1

 
Encounter Consulting Limited
Registered number: 09329162

Balance sheet
As at 30 November 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,404
1,836

  
1,404
1,836

Current assets
  

Debtors: amounts falling due within one year
 5 
23,119
3,994

Cash at bank and in hand
  
5,986
77,986

  
29,105
81,980

Creditors: amounts falling due within one year
 6 
(25,023)
(28,794)

Net current assets
  
 
 
4,082
 
 
53,186

Total assets less current liabilities
  
5,486
55,022

  

Net assets
  
5,486
55,022


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
5,386
54,922

  
5,486
55,022


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Dr Robin Kelly-Pharoah
Director
Date: 14 August 2024

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
Encounter Consulting Limited
 

Statement of changes in equity
For the year ended 30 November 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 December 2021
100
54,914
55,014


Comprehensive income for the year

Profit for the year
-
75,928
75,928

Dividends: Equity capital
-
(75,920)
(75,920)



At 1 December 2022
100
54,922
55,022


Comprehensive income for the year

Loss for the year
-
(14,536)
(14,536)

Dividends: Equity capital
-
(35,000)
(35,000)


At 30 November 2023
100
5,386
5,486


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
Encounter Consulting Limited
 

 
Notes to the financial statements
For the year ended 30 November 2023

1.


General information

Encounter Consulting Limited ("the company") is a private company limited by shares and was incorporated in England with the registration number 09329162.
The address of its registered office is 2nd Floor, 168 Shoreditch High Street, London, E1 6RA.
The company's principal activity is that of management consultancy activities.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company currently holds net liabilities and requires support from the directors to continue on a going concern basis. The directors have confirmed that they will continue to give financial support to the company until such time as its position improves and consider that it is appropriate to prepare the financial statements on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Office equipment
-
15%
straight line

Page 4

 
Encounter Consulting Limited
 

 
Notes to the financial statements
For the year ended 30 November 2023

2.Accounting policies (continued)

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.6

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

  
2.8

Creditors

Short term creditors are measured at the transaction price.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.10

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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


3.


Employees

2023
2022
£
£

Wages and salaries
12,426
12,436


The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 5

 
Encounter Consulting Limited
 

 
Notes to the financial statements
For the year ended 30 November 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2022
3,828



At 30 November 2023

3,828



Depreciation


At 1 December 2022
1,992


Charge for the year on owned assets
432



At 30 November 2023

2,424



Net book value



At 30 November 2023
1,404



At 30 November 2022
1,836


5.


Debtors

2023
2022
£
£


Trade debtors
600
-

Other debtors
119
-

Prepayments and accrued income
22,400
3,994

23,119
3,994



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
3,276
268

Corporation tax
18,066
18,066

Other taxation and social security
-
7,029

Other creditors
931
931

Accruals and deferred income
2,750
2,500

25,023
28,794



Page 6