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Registered number: 10558284














INTOR CONSULTING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 JANUARY 2024

 
INTOR CONSULTING LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
INTOR CONSULTING LIMITED
REGISTERED NUMBER:10558284

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
  
2,369
590

  
2,369
590

Current assets
  

Debtors: amounts falling due within one year
 5 
8,866
14,371

Bank and cash balances
  
803,251
794,241

  
812,117
808,612

Creditors: amounts falling due within one year
 6 
(29,536)
(46,444)

Net current assets
  
 
 
782,581
 
 
762,168

Total assets less current liabilities
  
784,950
762,758

  

Net assets
  
784,950
762,758


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
784,948
762,756

  
784,950
762,758


The Directors consider 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 Directors acknowledge their 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 statement of comprehensive income 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 on 9 August 2024.




H M Hellstrom
Director

Page 1

 
INTOR CONSULTING LIMITED
REGISTERED NUMBER:10558284
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
INTOR CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Intor Consulting Limited is a private company limited by shares and registered in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD.
The principal activity of the Company is that of consultancy services.
The financial statements are presented in £ sterling, which is the functional currency of the Company.  

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Turnover

Turnover is measured at the fair value of amounts receivable in respect of services provided in the year, net of trade discounts and excluding Value Added Tax. Revenue from services is recognised when all contractual obligations have been met.
Consultancy services are recognised in the period to which they relate.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

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 reporting date in the countries where the Company operates and generates income.

 
2.6

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.

Page 3

 
INTOR CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment
-
33%

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, other creditors, cash at bank and in hand and loans from related parties.
Trade debtors and other debtors are recognised initially at the transaction price less attributable transaction costs. Other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise of cash balances.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
INTOR CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 February 2023
1,751


Additions
2,030



At 31 January 2024

3,781



Depreciation


At 1 February 2023
1,161


Charge for the year on owned assets
250



At 31 January 2024

1,411



Net book value



At 31 January 2024
2,370



At 31 January 2023
590


5.


Debtors

2024
2023
£
£


Other debtors
417
7,332

Prepayments and accrued income
8,449
7,039

8,866
14,371



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
19,636
37,832

Other creditors
6,100
4,887

Accruals and deferred income
3,800
3,725

29,536
46,444


Page 5

 
INTOR CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary A share of £1
1
1
1 (2023 - 1) Ordinary B share of £1
1
1

2

2

Ordinary A and B shares rank pari passu for voting and participation.


 
Page 6