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REGISTERED NUMBER: 13151530 (England and Wales)












Unaudited Financial Statements for the Year Ended 31 December 2023

for

Primeira Classe Consulting Ltd

Primeira Classe Consulting Ltd (Registered number: 13151530)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Primeira Classe Consulting Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: F R Elias Taylor
Mrs N Kinnear





REGISTERED OFFICE: 32-46 King Street
Alfreton
Derbyshire
DE55 7DQ





REGISTERED NUMBER: 13151530 (England and Wales)





ACCOUNTANTS: Elizabeth Rose
Chartered Certified Accountant
4 Hesketh Close
Codnor
Ripley
Derbyshire
DE5 9TT

Primeira Classe Consulting Ltd (Registered number: 13151530)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,162 4,391

CURRENT ASSETS
Debtors 5 41,617 30,177
Cash at bank 4,023 874
45,640 31,051
CREDITORS
Amounts falling due within one year 6 30,152 14,515
NET CURRENT ASSETS 15,488 16,536
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,650

20,927

PROVISIONS FOR LIABILITIES 834 834
NET ASSETS 17,816 20,093

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,716 19,993
17,816 20,093

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2024 and were signed on its behalf by:



F R Elias Taylor - Director


Primeira Classe Consulting Ltd (Registered number: 13151530)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Primeira Classe Consulting Ltd 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 received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2022 - 3 ) .

Primeira Classe Consulting Ltd (Registered number: 13151530)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 6,143
DEPRECIATION
At 1 January 2023 1,752
Charge for year 1,229
At 31 December 2023 2,981
NET BOOK VALUE
At 31 December 2023 3,162
At 31 December 2022 4,391

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 41,517 30,077
Amounts owed by group undertakings 100 100
41,617 30,177

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Taxation and social security 2,901 13,829
Other creditors 27,251 686
30,152 14,515

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Primeira Classe Holdings Ltd.