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Registration number: 13559043

36 Consultancy Ltd

Annual Report and Unaudited Financial Statements

For The Year Ended 31 March 2024

 

36 Consultancy Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

36 Consultancy Ltd

(Registration number: 13559043)
Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

           

Fixed assets

   

 

Intangible assets

4

 

3,000

 

6,000

Tangible assets

5

 

811

 

1,285

   

3,811

 

7,285

Current assets

   

 

Debtors

6

5,125

 

4,338

 

Cash at bank and in hand

 

24,203

 

18,079

 

 

29,328

 

22,417

 

Creditors: Amounts falling due within one year

7

(32,934)

 

(27,576)

 

Net current liabilities

   

(3,606)

 

(5,159)

Net assets

   

205

 

2,126

Capital and reserves

   

 

Profit and loss account

205

 

2,126

 

Total equity

   

205

 

2,126

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 14 September 2024
 

.........................................
Ms Samantha Labadie
Director

 

36 Consultancy Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 11, Fusion Court
Aberford Road
Garforth
Leeds
LS25 2GH

These financial statements were authorised for issue by the director on 14 September 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

36 Consultancy Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

Estimated useful life of four years

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

36 Consultancy Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2024

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 April 2023

12,000

12,000

At 31 March 2024

12,000

12,000

Amortisation

At 1 April 2023

6,000

6,000

Amortisation charge

3,000

3,000

At 31 March 2024

9,000

9,000

Carrying amount

At 31 March 2024

3,000

3,000

At 31 March 2023

6,000

6,000

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2023

1,896

1,896

At 31 March 2024

1,896

1,896

Depreciation

At 1 April 2023

611

611

Charge for the year

474

474

At 31 March 2024

1,085

1,085

Carrying amount

At 31 March 2024

811

811

At 31 March 2023

1,285

1,285

 

36 Consultancy Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2024

6

Debtors

Current

2024
£

2023
£

Trade debtors

5,125

4,338

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

4,508

5,695

Other creditors

28,426

21,881

32,934

27,576