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REGISTERED NUMBER: 02539068 (England and Wales)











Latter Ramsay Consultants Ltd.

Unaudited Financial Statements

for the Year Ended 31 December 2023






Latter Ramsay Consultants Ltd. (Registered number: 02539068)

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


Latter Ramsay Consultants Ltd.

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M J Westwood
Mrs P A Westwood



SECRETARY: Ms M A Boden



REGISTERED OFFICE: Sterling House
97 Lichfield Street
Tamworth
Staffordshire
B79 7QF



REGISTERED NUMBER: 02539068 (England and Wales)



ACCOUNTANTS: Haines Watts Tamworth Limited
Sterling House
97 Lichfield Street
Tamworth
Staffordshire
B79 7QF



BANKERS: Lloyds Bank PLC
114-116 Colmore Row
Birmingham
B3 3BD

Latter Ramsay Consultants Ltd. (Registered number: 02539068)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,114 1,252
1,114 1,252

CURRENT ASSETS
Debtors 6 76,631 67,646
Cash at bank 411,624 366,219
488,255 433,865
CREDITORS
Amounts falling due within one year 7 94,901 94,464
NET CURRENT ASSETS 393,354 339,401
TOTAL ASSETS LESS CURRENT
LIABILITIES

394,468

340,653

CAPITAL AND RESERVES
Called up share capital 8 34 34
Capital redemption reserve 68 68
Retained earnings 394,366 340,551
SHAREHOLDERS' FUNDS 394,468 340,653

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 10 September 2024 and were signed on its behalf by:



M J Westwood - Director


Latter Ramsay Consultants Ltd. (Registered number: 02539068)

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


1. STATUTORY INFORMATION

Latter Ramsay Consultants 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 1999, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% 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.

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 ) .

Latter Ramsay Consultants Ltd. (Registered number: 02539068)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 300,000
AMORTISATION
At 1 January 2023
and 31 December 2023 300,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 120,396
Additions 1,135
At 31 December 2023 121,531
DEPRECIATION
At 1 January 2023 119,144
Charge for year 1,273
At 31 December 2023 120,417
NET BOOK VALUE
At 31 December 2023 1,114
At 31 December 2022 1,252

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 71,733 62,448
Other debtors 4,898 5,198
76,631 67,646

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 27,330 25,449
Taxation and social security 64,321 65,765
Other creditors 3,250 3,250
94,901 94,464

Latter Ramsay Consultants Ltd. (Registered number: 02539068)

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


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
34 Ordinary £1 34 34