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REGISTERED NUMBER: 04317955 (England and Wales)















S.A.P.D Consulting Limited

Unaudited Financial Statements for the Year Ended 30 November 2023






S.A.P.D Consulting Limited (Registered number: 04317955)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


S.A.P.D Consulting Limited

Company Information
for the Year Ended 30 November 2023







Directors: Isobel Ann Pennington
Nicholas John Pennington
Jessica May Pennington





Registered office: Craven House
32 Lee Lane
Horwich
Bolton
Greater Manchester
BL6 7BY





Registered number: 04317955 (England and Wales)





Accountants: Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
BL6 7BY

S.A.P.D Consulting Limited (Registered number: 04317955)

Statement of Financial Position
30 November 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 368 912

Current assets
Debtors 5 129,361 109,336
Cash at bank 43,066 22,355
172,427 131,691
Creditors
Amounts falling due within one year 6 65,109 46,210
Net current assets 107,318 85,481
Total assets less current liabilities 107,686 86,393

Creditors
Amounts falling due after more than
one year

7

(10,778

)

(16,440

)

Provisions for liabilities 9 (98 ) (242 )
Net assets 96,810 69,711

Capital and reserves
Called up share capital 10 100 100
Retained earnings 96,710 69,611
Shareholders' funds 96,810 69,711

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

S.A.P.D Consulting Limited (Registered number: 04317955)

Statement of Financial Position - continued
30 November 2023


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 14 August 2024 and were signed on its behalf by:





Nicholas John Pennington - Director


S.A.P.D Consulting Limited (Registered number: 04317955)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. Statutory information

S.A.P.D 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.

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 receivable for business consultancy services net of Value Added Tax.

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 - 25% on cost

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and 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 the statement of income and retained earnings.

Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year end and that are expected to apply to the reversal of the timing difference.

S.A.P.D Consulting Limited (Registered number: 04317955)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. Accounting policies - continued

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 (2022 - 2 ) .

4. Tangible fixed assets
Computer
equipment
£   
Cost
At 1 December 2022
and 30 November 2023 3,323
Depreciation
At 1 December 2022 2,411
Charge for year 544
At 30 November 2023 2,955
Net book value
At 30 November 2023 368
At 30 November 2022 912

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 32,522 30,030
Other debtors 96,839 79,306
129,361 109,336

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loan 5,524 5,524
Trade creditors 99 1
Taxation and social security 55,773 37,387
Other creditors 3,713 3,298
65,109 46,210

S.A.P.D Consulting Limited (Registered number: 04317955)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loan 10,778 16,440

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 10,969 10,969
Between one and five years 2,742 13,711
13,711 24,680

9. Provisions for liabilities
2023 2022
£    £   
Deferred tax 98 242

Deferred
tax
£   
Balance at 1 December 2022 242
Credit to Statement of Income and Retained Earnings during year (144 )
Balance at 30 November 2023 98

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100