Registration number:
Heliconia Consulting Ltd
for the Year Ended 31 December 2023
Heliconia Consulting Ltd
Contents
Company Information |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Heliconia Consulting Ltd
Company Information
Director |
D Dodhia |
Company secretary |
D Dodhia |
Registered office |
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Heliconia Consulting Ltd
(Registration number: 08813887)
Balance Sheet as at 31 December 2023
Note |
2023 |
2022 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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- |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Retained earnings |
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Shareholder's funds |
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For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. |
These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The statement of comprehensive income and director's report have not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies regime.
Approved and authorised by the
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Heliconia Consulting Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023
General information |
The company is a private company limited by share capital incorporated in England. The registered office address is shown on page 1.
Accounting policies |
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A Small Entities and the Companies Act 2006.
Basis of preparation
These financial statements have been prepared using the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
Summary of significant accounting policies
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.
Turnover
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
Tax
The tax expense for the year comprises current and, where applicable, deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or 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 company's liability for current tax is calculated using tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all significant timing differences that have originated but not reversed by the balance sheet date, except that the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against suitable future taxable profits.
Deferred tax is measured using 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.
Current and deferred tax assets and liabilities are not discounted.
Heliconia Consulting Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023
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, less any estimated residual value, over their estimated useful lives as follows:
Asset class |
Depreciation method and asset life |
Office equipment |
Straight line basis over 3 years |
Cash and cash equivalents
This comprises cash at bank.
Dividends
Equity dividends are recognised when they become payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at the annual general meeting.
Employee information |
The average number of persons employed by the company (including the director) during the year, was
Tangible assets |
Office equipment |
Total |
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Cost |
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At 1 January 2023 |
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Additions in the year |
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At 31 December 2023 |
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Depreciation |
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At 1 January 2023 |
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Charge for the year |
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At 31 December 2023 |
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Carrying amount |
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At 31 December 2023 |
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At 31 December 2022 |
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Heliconia Consulting Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023
Debtors |
Note |
2023 |
2022 |
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Director's loan account |
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- |
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Accrued income |
3,331 |
- |
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- |
Creditors |
Creditors: amounts falling due within one year
2023 |
2022 |
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Director's loan account |
- |
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Taxation and social security |
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Share capital |
Allotted, called up and fully paid shares
2023 |
2022 |
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No. |
£ |
No. |
£ |
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1 |
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1 |
Related party transactions |
Loans to related parties
2023 |
Director's loan |
At start of year |
- |
Advanced during the year |
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At end of year |
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Terms of loans to related parties
Heliconia Consulting Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023
Loans from related parties
2023 |
Director's loan |
At start of year |
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Repaid during the year |
( |
At end of year |
- |
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2022 |
Director's loan |
At start of year |
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At end of year |
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Terms of loans from related parties
Control |
The company is controlled by