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Company Registration No. 11162879 (England and Wales)
CLARUM CONSULTING LTD Unaudited accounts for the year ended 31 January 2024
CLARUM CONSULTING LTD Unaudited accounts Contents
Page
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CLARUM CONSULTING LTD Company Information for the year ended 31 January 2024
Directors
C Sharma D Sharma
Company Number
11162879 (England and Wales)
Registered Office
37 Alveston Avenue Harrow HA3 8TG
Accountants
MALLON:TAX PO Box 238 Houghton le Spring Co Durham DH4 9ES
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CLARUM CONSULTING LTD Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
364 
- 
Investments
18,112 
20,367 
18,476 
20,367 
Current assets
Debtors
16,379 
- 
Cash at bank and in hand
53,220 
98,596 
69,599 
98,596 
Creditors: amounts falling due within one year
(39,561)
(62,986)
Net current assets
30,038 
35,610 
Total assets less current liabilities
48,514 
55,977 
Provisions for liabilities
Deferred tax
(69)
- 
Net assets
48,445 
55,977 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
48,443 
55,975 
Shareholders' funds
48,445 
55,977 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 May 2024 and were signed on its behalf by
C Sharma Director Company Registration No. 11162879
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CLARUM CONSULTING LTD Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
CLARUM CONSULTING LTD is a private company, limited by shares, registered in England and Wales, registration number 11162879. The registered office is 37 Alveston Avenue, Harrow, HA3 8TG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33.33 per cent striaght line
Computer equipment
33.33 per cent straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Investments
Investments in shares are included at fair value.
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CLARUM CONSULTING LTD Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
2,100 
- 
2,100 
Additions
- 
546 
546 
At 31 January 2024
2,100 
546 
2,646 
Depreciation
At 1 February 2023
2,100 
- 
2,100 
Charge for the year
- 
182 
182 
At 31 January 2024
2,100 
182 
2,282 
Net book value
At 31 January 2024
- 
364 
364 
5
Investments
Other investments 
£ 
Valuation at 1 February 2023
20,367 
Additions
3,221 
Fair value adjustments
(2,175)
Disposals
(3,301)
Valuation at 31 January 2024
18,112 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,426 
- 
Other debtors
9,953 
- 
16,379 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,045 
15,645 
Taxes and social security
34,516 
30,565 
Loans from directors
- 
16,776 
39,561 
62,986 
8
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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