2023-01-012023-12-312023-12-31false11735177ORSUS CONSULTING 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ORSUS CONSULTING LTD

Registered Number
11735177
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

ORSUS CONSULTING LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

RAWLINS, Simon James

Registered Address

Appletree Cottage Mitchell
Mitchell
Newquay
TR8 5AX

Registered Number

11735177 (England and Wales)
ORSUS CONSULTING LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets36,8864,362
6,8864,362
Current assets
Debtors4267196
Cash at bank and on hand12,869952
13,1361,148
Creditors amounts falling due within one year5(12,780)(7,389)
Net current assets (liabilities)356(6,241)
Total assets less current liabilities7,242(1,879)
Provisions for liabilities6(1,264)(784)
Net assets5,978(2,663)
Capital and reserves
Called up share capital11
Profit and loss account5,977(2,664)
Shareholders' funds5,978(2,663)
The financial statements were approved and authorised for issue by the Director on 18 September 2024, and are signed on its behalf by:
RAWLINS, Simon James
Director
Registered Company No. 11735177
ORSUS CONSULTING LTD
Notes to the Financial Statements
for the year ended 31 December 2023

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.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
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:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Office Equipment20
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 January 232346,4882,1783069,206
Additions-1532,0641,9714,188
At 31 December 232346,6414,2422,27713,394
Depreciation and impairment
At 01 January 23-3,4091,2861494,844
Charge for year-6465924261,664
At 31 December 23-4,0551,8785756,508
Net book value
At 31 December 232342,5862,3641,7026,886
At 31 December 222343,0798921574,362
4.Debtors: amounts due within one year

2023

2022

££
Other debtors267196
Total267196
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-43
Taxation and social security8,1156,413
Other creditors4,137405
Accrued liabilities and deferred income528528
Total12,7807,389
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,264784
Total1,264784