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Registered number: 09552497
Coaley Consulting Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09552497
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,587 920
1,587 920
CURRENT ASSETS
Debtors 5 7,247 15,941
Cash at bank and in hand 32,448 22,494
39,695 38,435
Creditors: Amounts Falling Due Within One Year 6 (7,974 ) (8,518 )
NET CURRENT ASSETS (LIABILITIES) 31,721 29,917
TOTAL ASSETS LESS CURRENT LIABILITIES 33,308 30,837
PROVISIONS FOR LIABILITIES
Deferred Taxation (328 ) (175 )
NET ASSETS 32,980 30,662
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 32,979 30,661
SHAREHOLDERS' FUNDS 32,980 30,662
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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 her 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
Sara Coaley
Director
09/09/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Coaley Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09552497 . The registered office is 11 Chiltern Road, Maidenhead, Berkshire, SL6 1XA.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 25% reducing basis
Computer Equipment 25% reducing basis
2.4. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Debtors
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.
2.7. Creditors
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 1,079 1,755 2,834
Additions - 1,343 1,343
Disposals - (1,350 ) (1,350 )
As at 30 April 2024 1,079 1,748 2,827
Depreciation
As at 1 May 2023 517 1,397 1,914
Provided during the period 141 398 539
Disposals - (1,213 ) (1,213 )
As at 30 April 2024 658 582 1,240
Net Book Value
As at 30 April 2024 421 1,166 1,587
As at 1 May 2023 562 358 920
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,124 15,430
Prepayments and accrued income 123 511
7,247 15,941
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 5,579 6,953
Other creditors 2,395 1,565
7,974 8,518
7. Ultimate Controlling Party
The company's ultimate controlling party is Sara Coaley by virtue of her ownership of 100% of the issued share capital in the company.
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