2023-04-012024-03-312024-03-31false13872227SHOREY CONSULTING LTD2024-09-13iso4217:GBPxbrli:pure138722272023-04-01138722272024-03-31138722272023-04-012024-03-31138722272022-01-26138722272023-03-31138722272022-01-262023-03-3113872227bus:SmallEntities2023-04-012024-03-3113872227bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3113872227bus:FullAccounts2023-04-012024-03-3113872227bus:PrivateLimitedCompanyLtd2023-04-012024-03-3113872227core:WithinOneYear2024-03-3113872227core:AfterOneYear2024-03-3113872227core:WithinOneYear2023-03-3113872227core:AfterOneYear2023-03-3113872227core:ShareCapital2024-03-3113872227core:SharePremium2024-03-3113872227core:RevaluationReserve2024-03-3113872227core:OtherReservesSubtotal2024-03-3113872227core:RetainedEarningsAccumulatedLosses2024-03-3113872227core:ShareCapital2023-03-3113872227core:SharePremium2023-03-3113872227core:RevaluationReserve2023-03-3113872227core:OtherReservesSubtotal2023-03-3113872227core:RetainedEarningsAccumulatedLosses2023-03-3113872227core:LandBuildings2024-03-3113872227core:PlantMachinery2024-03-3113872227core:Vehicles2024-03-3113872227core:FurnitureFittings2024-03-3113872227core:OfficeEquipment2024-03-3113872227core:NetGoodwill2024-03-3113872227core:IntangibleAssetsOtherThanGoodwill2024-03-3113872227core:ListedExchangeTraded2024-03-3113872227core:UnlistedNon-exchangeTraded2024-03-3113872227core:LandBuildings2023-03-3113872227core:PlantMachinery2023-03-3113872227core:Vehicles2023-03-3113872227core:FurnitureFittings2023-03-3113872227core:OfficeEquipment2023-03-3113872227core:NetGoodwill2023-03-3113872227core:IntangibleAssetsOtherThanGoodwill2023-03-3113872227core:ListedExchangeTraded2023-03-3113872227core:UnlistedNon-exchangeTraded2023-03-3113872227core:LandBuildings2023-04-012024-03-3113872227core:PlantMachinery2023-04-012024-03-3113872227core:Vehicles2023-04-012024-03-3113872227core:FurnitureFittings2023-04-012024-03-3113872227core:OfficeEquipment2023-04-012024-03-3113872227core:NetGoodwill2023-04-012024-03-3113872227core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113872227core:ListedExchangeTraded2023-04-012024-03-3113872227core:UnlistedNon-exchangeTraded2023-04-012024-03-3113872227core:MoreThanFiveYears2023-04-012024-03-3113872227core:Non-currentFinancialInstruments2024-03-3113872227core:Non-currentFinancialInstruments2023-03-3113872227dpl:CostSales2023-04-012024-03-3113872227dpl:DistributionCosts2023-04-012024-03-3113872227core:LandBuildings2023-04-012024-03-3113872227core:PlantMachinery2023-04-012024-03-3113872227core:Vehicles2023-04-012024-03-3113872227core:FurnitureFittings2023-04-012024-03-3113872227core:OfficeEquipment2023-04-012024-03-3113872227dpl:AdministrativeExpenses2023-04-012024-03-3113872227core:NetGoodwill2023-04-012024-03-3113872227core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113872227dpl:GroupUndertakings2023-04-012024-03-3113872227dpl:ParticipatingInterests2023-04-012024-03-3113872227dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3113872227core:ListedExchangeTraded2023-04-012024-03-3113872227dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3113872227core:UnlistedNon-exchangeTraded2023-04-012024-03-3113872227dpl:CostSales2022-01-262023-03-3113872227dpl:DistributionCosts2022-01-262023-03-3113872227core:LandBuildings2022-01-262023-03-3113872227core:PlantMachinery2022-01-262023-03-3113872227core:Vehicles2022-01-262023-03-3113872227core:FurnitureFittings2022-01-262023-03-3113872227core:OfficeEquipment2022-01-262023-03-3113872227dpl:AdministrativeExpenses2022-01-262023-03-3113872227core:NetGoodwill2022-01-262023-03-3113872227core:IntangibleAssetsOtherThanGoodwill2022-01-262023-03-3113872227dpl:GroupUndertakings2022-01-262023-03-3113872227dpl:ParticipatingInterests2022-01-262023-03-3113872227dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-262023-03-3113872227core:ListedExchangeTraded2022-01-262023-03-3113872227dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-262023-03-3113872227core:UnlistedNon-exchangeTraded2022-01-262023-03-3113872227core:NetGoodwill2024-03-3113872227core:IntangibleAssetsOtherThanGoodwill2024-03-3113872227core:LandBuildings2024-03-3113872227core:PlantMachinery2024-03-3113872227core:Vehicles2024-03-3113872227core:FurnitureFittings2024-03-3113872227core:OfficeEquipment2024-03-3113872227core:AfterOneYear2024-03-3113872227core:WithinOneYear2024-03-3113872227core:ListedExchangeTraded2024-03-3113872227core:UnlistedNon-exchangeTraded2024-03-3113872227core:ShareCapital2024-03-3113872227core:SharePremium2024-03-3113872227core:RevaluationReserve2024-03-3113872227core:OtherReservesSubtotal2024-03-3113872227core:RetainedEarningsAccumulatedLosses2024-03-3113872227core:NetGoodwill2023-03-3113872227core:IntangibleAssetsOtherThanGoodwill2023-03-3113872227core:LandBuildings2023-03-3113872227core:PlantMachinery2023-03-3113872227core:Vehicles2023-03-3113872227core:FurnitureFittings2023-03-3113872227core:OfficeEquipment2023-03-3113872227core:AfterOneYear2023-03-3113872227core:WithinOneYear2023-03-3113872227core:ListedExchangeTraded2023-03-3113872227core:UnlistedNon-exchangeTraded2023-03-3113872227core:ShareCapital2023-03-3113872227core:SharePremium2023-03-3113872227core:RevaluationReserve2023-03-3113872227core:OtherReservesSubtotal2023-03-3113872227core:RetainedEarningsAccumulatedLosses2023-03-3113872227core:NetGoodwill2022-01-2613872227core:IntangibleAssetsOtherThanGoodwill2022-01-2613872227core:LandBuildings2022-01-2613872227core:PlantMachinery2022-01-2613872227core:Vehicles2022-01-2613872227core:FurnitureFittings2022-01-2613872227core:OfficeEquipment2022-01-2613872227core:AfterOneYear2022-01-2613872227core:WithinOneYear2022-01-2613872227core:ListedExchangeTraded2022-01-2613872227core:UnlistedNon-exchangeTraded2022-01-2613872227core:ShareCapital2022-01-2613872227core:SharePremium2022-01-2613872227core:RevaluationReserve2022-01-2613872227core:OtherReservesSubtotal2022-01-2613872227core:RetainedEarningsAccumulatedLosses2022-01-2613872227core:AfterOneYear2023-04-012024-03-3113872227core:WithinOneYear2023-04-012024-03-3113872227core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3113872227core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3113872227core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3113872227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3113872227core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3113872227core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3113872227core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3113872227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3113872227core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3113872227core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3113872227core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3113872227core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3113872227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3113872227core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3113872227core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3113872227core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3113872227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3113872227core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3113872227core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3113872227core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3113872227core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3113872227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3113872227core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3113872227core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3113872227core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3113872227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3113872227core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3113872227bus:Director12023-04-012024-03-31

SHOREY CONSULTING LTD

Registered Number
13872227
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

SHOREY CONSULTING LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

R J SHOREY

Registered Address

Lynwood Hundred Lane
Portmore
Lymington
SO41 5RG

Registered Number

13872227 (England and Wales)
SHOREY CONSULTING LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets36,4048,591
Tangible assets41,2701,242
7,6749,833
Current assets
Debtors54046,160
Cash at bank and on hand2,6127,581
3,01613,741
Creditors amounts falling due within one year6(8,998)(22,778)
Net current assets (liabilities)(5,982)(9,037)
Total assets less current liabilities1,692796
Provisions for liabilities7(317)(429)
Net assets1,375367
Capital and reserves
Called up share capital11
Profit and loss account1,374366
Shareholders' funds1,375367
The financial statements were approved and authorised for issue by the Director on 13 September 2024, and are signed on its behalf by:
R J SHOREY
Director
Registered Company No. 13872227
SHOREY CONSULTING LTD
Notes to the Financial Statements
for the year ended 31 March 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2310,93410,934
At 31 March 2410,93410,934
Amortisation and impairment
At 01 April 232,3432,343
Charge for year2,1872,187
At 31 March 244,5304,530
Net book value
At 31 March 246,4046,404
At 31 March 238,5918,591
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 231,4331151,548
Additions550-550
At 31 March 241,9831152,098
Depreciation and impairment
At 01 April 2326145306
Charge for year48438522
At 31 March 2474583828
Net book value
At 31 March 241,238321,270
At 31 March 231,172701,242
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-4,800
Other debtors4041,360
Total4046,160
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-2,250
Taxation and social security7,35619,478
Other creditors48-
Accrued liabilities and deferred income1,5941,050
Total8,99822,778
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)317429
Total317429