2023-07-012024-06-302024-06-30false09087372CLUMBER CONSULTANCY 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CLUMBER CONSULTANCY LIMITED

Registered Number
09087372
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

CLUMBER CONSULTANCY LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

TOMS, Darren Matthew

Registered Address

Edwinstowe House High Street
Edwinstowe
Mansfield
NG21 9PR

Registered Number

09087372 (England and Wales)
CLUMBER CONSULTANCY LIMITED
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets315,37817,004
Investments414
15,37917,008
Current assets
Debtors5193,85393,052
Cash at bank and on hand106,57094,942
300,423187,994
Creditors amounts falling due within one year6(172,319)(118,217)
Net current assets (liabilities)128,10469,777
Total assets less current liabilities143,48386,785
Creditors amounts falling due after one year7(13,148)(23,264)
Provisions for liabilities8(3,844)(3,231)
Net assets126,49160,290
Capital and reserves
Called up share capital100100
Profit and loss account126,39160,190
Shareholders' funds126,49160,290
The financial statements were approved and authorised for issue by the Director on 30 August 2024, and are signed on its behalf by:
TOMS, Darren Matthew
Director
Registered Company No. 09087372
CLUMBER CONSULTANCY LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from rendering of services. 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.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover 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 between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year1312
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 July 2347,10747,107
Additions3,2323,232
At 30 June 2450,33950,339
Depreciation and impairment
At 01 July 2330,10330,103
Charge for year4,8584,858
At 30 June 2434,96134,961
Net book value
At 30 June 2415,37815,378
At 30 June 2317,00417,004
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 July 2344
Disposals(3)(3)
At 30 June 2411
Net book value
At 30 June 2411
At 30 June 2344

Notes

1Other investments other than loans
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables149,25474,024
Prepayments and accrued income44,59919,028
Total193,85393,052
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables18,77027,884
Bank borrowings and overdrafts1,211-
Taxation and social security127,90071,988
Other creditors13,62117,445
Accrued liabilities and deferred income10,817900
Total172,319118,217
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Other creditors13,14823,264
Total13,14823,264
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,8443,231
Total3,8443,231
9.Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £29,356 (2023 - £14,821). Contributions totalling £3,461 (2023 - £2,827) were payable to the fund at the reporting date and are included in creditors.
10.Further information regarding the company's financial position
During the year, dividends were paid of £81,500 (2023: £61,000).