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Company Registration No. 07957640 (England and Wales)
COUNSELLING AND CONSULTANCY (HERTS) LTD Unaudited accounts for the year ended 29 February 2024
COUNSELLING AND CONSULTANCY (HERTS) LTD Unaudited accounts Contents
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COUNSELLING AND CONSULTANCY (HERTS) LTD Company Information for the year ended 29 February 2024
Directors
Michael Stock Margaret Stock
Company Number
07957640 (England and Wales)
Registered Office
40 Eastmoor Park Harpenden Hertfordshire AL5 1BW
Accountants
RPJ Accountancy Limited Rivers Lodge West Common Harpenden Hertfordshire AL5 2JD
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COUNSELLING AND CONSULTANCY (HERTS) LTD Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
93,618 
43,080 
Investments
10,259 
5,259 
103,877 
48,339 
Current assets
Debtors
500 
13,500 
Cash at bank and in hand
215,218 
235,195 
215,718 
248,695 
Creditors: amounts falling due within one year
(22,415)
(40,139)
Net current assets
193,303 
208,556 
Net assets
297,180 
256,895 
Capital and reserves
Called up share capital
25 
25 
Profit and loss account
297,155 
256,870 
Shareholders' funds
297,180 
256,895 
For the year ending 29 February 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by
Michael Stock Director Company Registration No. 07957640
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COUNSELLING AND CONSULTANCY (HERTS) LTD Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
COUNSELLING AND CONSULTANCY (HERTS) LTD is a private company, limited by shares, registered in England and Wales, registration number 07957640. The registered office is 40 Eastmoor Park, Harpenden, Hertfordshire, AL5 1BW.
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:
Land & buildings
Over 50 years
Fixtures & fittings
25% on cost
Computer equipment
25% on cost
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Investments
Investments in shares are included at fair value.
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COUNSELLING AND CONSULTANCY (HERTS) LTD Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2023
47,553 
2,590 
3,229 
53,372 
Additions
49,491 
- 
1,772 
51,263 
At 29 February 2024
97,044 
2,590 
5,001 
104,635 
Depreciation
At 1 March 2023
4,755 
2,308 
3,229 
10,292 
Charge for the year
- 
282 
443 
725 
At 29 February 2024
4,755 
2,590 
3,672 
11,017 
Net book value
At 29 February 2024
92,289 
- 
1,329 
93,618 
At 28 February 2023
42,798 
282 
- 
43,080 
5
Investments
Other investments 
£ 
Valuation at 1 March 2023
5,259 
Additions
5,000 
Valuation at 29 February 2024
10,259 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
500 
13,500 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1 
1 
Taxes and social security
11,092 
9,967 
Loans from directors
11,322 
30,171 
22,415 
40,139 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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