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Company Registration No. NI657739 (Northern Ireland)
Conscious Locations Limited Unaudited accounts for the year ended 31 December 2023
Conscious Locations Limited Unaudited accounts Contents
Page
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Conscious Locations Limited Company Information for the year ended 31 December 2023
Director
Catherine Geary
Company Number
NI657739 (Northern Ireland)
Registered Office
35 WILLIAM STREET DONAGHADEE CO DOWN BT21 0HP UNITED KINGDOM
Accountants
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE
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Conscious Locations Limited Accountants' report
Accountants' report to the director of Conscious Locations Limited on the preparation of the unaudited statutory accounts for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Conscious Locations Limited for the year ended 31 December 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Conscious Locations Limited, as a body, in accordance with the terms of our engagement letter dated 1 February 2023. Our work has been undertaken solely to prepare for your approval the accounts of Conscious Locations Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Conscious Locations Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Conscious Locations Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Conscious Locations Limited. You consider that Conscious Locations Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Conscious Locations Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE 17 September 2024
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Conscious Locations Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,374 
15,816 
Current assets
Debtors
9,373 
21,300 
Cash at bank and in hand
5,343 
3,452 
14,716 
24,752 
Creditors: amounts falling due within one year
(20,974)
(26,259)
Net current liabilities
(6,258)
(1,507)
Net assets
1,116 
14,309 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
1,106 
14,299 
Shareholders' funds
1,116 
14,309 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 September 2024 and were signed on its behalf by
Catherine Geary Director Company Registration No. NI657739
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Conscious Locations Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Conscious Locations Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI657739. The registered office is 35 WILLIAM STREET, DONAGHADEE, CO DOWN, BT21 0HP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Computer equipment
25% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Conscious Locations Limited Notes to the Accounts for the year ended 31 December 2023
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
33,766 
At 31 December 2023
33,766 
Depreciation
At 1 January 2023
17,950 
Charge for the year
8,442 
At 31 December 2023
26,392 
Net book value
At 31 December 2023
7,374 
At 31 December 2022
15,816 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
(6,154)
597 
Trade debtors
15,527 
20,703 
9,373 
21,300 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
20,890 
26,229 
Loans from directors
84 
30 
20,974 
26,259 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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