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Registered number: 13364072
Consultron Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13364072
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,175 10,057
9,175 10,057
CURRENT ASSETS
Debtors 5 147 279
Cash at bank and in hand 565 79,839
712 80,118
Creditors: Amounts Falling Due Within One Year 6 (455 ) (23,795 )
NET CURRENT ASSETS (LIABILITIES) 257 56,323
TOTAL ASSETS LESS CURRENT LIABILITIES 9,432 66,380
NET ASSETS 9,432 66,380
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 9,332 66,280
SHAREHOLDERS' FUNDS 9,432 66,380
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Adrian Jobsz
Director
13/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Consultron Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13364072 . The registered office is 268 Beaulieu Gardens, Blackwater, Camberley, GU17 0LH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 10% Straight Line Method
Computer Equipment 25% Straight Line Method
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 12,261 331 12,592
Additions - 568 568
As at 30 April 2024 12,261 899 13,160
Depreciation
As at 1 May 2023 2,452 83 2,535
Provided during the period 1,226 224 1,450
As at 30 April 2024 3,678 307 3,985
Net Book Value
As at 30 April 2024 8,583 592 9,175
As at 1 May 2023 9,809 248 10,057
5. Debtors
2024 2023
£ £
Due within one year
Deferred tax current asset - 279
VAT 103 -
Other taxes and social security 44 -
147 279
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 415
Corporation tax 47 21,033
VAT - 2,155
Director's loan account 408 192
455 23,795
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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