2023-02-012024-01-312024-01-31false11798688XMHRA CONSULTANTS 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XMHRA CONSULTANTS LTD

Registered Number
11798688
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

XMHRA CONSULTANTS LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

SARWAR, Shabaz

Registered Address

7 Essex Avenue
Slough
SL2 1DP

Registered Number

11798688 (England and Wales)
XMHRA CONSULTANTS LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,7322,462
2,7322,462
Current assets
Debtors4234,08985,485
Cash at bank and on hand36,874124,667
270,963210,152
Creditors amounts falling due within one year5(69,099)(43,197)
Net current assets (liabilities)201,864166,955
Total assets less current liabilities204,596169,417
Provisions for liabilities6(683)(615)
Net assets203,913168,802
Capital and reserves
Called up share capital100100
Profit and loss account203,813168,702
Shareholders' funds203,913168,802
The financial statements were approved and authorised for issue by the Director on 30 August 2024, and are signed on its behalf by:
SARWAR, Shabaz
Director
Registered Company No. 11798688
XMHRA CONSULTANTS LTD
Notes to the Financial Statements
for the year ended 31 January 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 February 231,2051,6922,897
Additions-965965
At 31 January 241,2052,6573,862
Depreciation and impairment
At 01 February 23328107435
Charge for year219476695
At 31 January 245475831,130
Net book value
At 31 January 246582,0742,732
At 31 January 238771,5852,462
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,6663,799
Amounts owed by group undertakings220,70080,700
Amounts owed by associates and joint ventures / participating interests6,100-
Prepayments and accrued income1,623986
Total234,08985,485
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,540-
Taxation and social security48,16042,727
Other creditors18,399470
Accrued liabilities and deferred income1,000-
Total69,09943,197
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.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)683615
Total683615
7.Directors advances, credits and guarantees
Other creditors include a balance of £278 (2023: £24) relates to the director's loan account Mr S Sarwar.
8.Related party transactions
At the year-end, Amounts owed by/to group undertakings balance include £2,20,700 (2023: £80,700) due from SSFA Holdings Ltd and £6,100 (2023: £Nil )due from UK Product Range Ltd where Mr S Sarwar is also the director of the company.