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Company Registration No. 12369893 (England and Wales)
AR Consulting East Anglia Limited Unaudited accounts for the period from 1 February 2023 to 31 December 2023
AR Consulting East Anglia Limited Unaudited accounts Contents
Page
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AR Consulting East Anglia Limited Company Information for the period from 1 February 2023 to 31 December 2023
Directors
A D Rodger R M Pottle
Company Number
12369893 (England and Wales)
Registered Office
4 Hiltons Lane Wiggenhall St Germans King's Lynn Norfolk PE34 3EZ England
Accountants
M C Mallett Accountants Ltd 4 Hiltons Lane Wiggenhall St Germans King's Lynn Norfolk PE34 3EZ
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AR Consulting East Anglia Limited Statement of financial position as at 31 December 2023
31/12/2023 
31/01/2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
91,595 
35,037 
Investments
50 
50 
91,645 
35,087 
Current assets
Inventories
1,000 
2,247 
Debtors
17,215 
15,274 
Cash at bank and in hand
23,813 
22,617 
42,028 
40,138 
Creditors: amounts falling due within one year
(35,147)
(32,040)
Net current assets
6,881 
8,098 
Total assets less current liabilities
98,526 
43,185 
Creditors: amounts falling due after more than one year
(34,274)
- 
Provisions for liabilities
Deferred tax
(22,000)
(6,000)
Net assets
42,252 
37,185 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
42,250 
37,183 
Shareholders' funds
42,252 
37,185 
For the period 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 20 September 2024 and were signed on its behalf by
A D Rodger Director Company Registration No. 12369893
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AR Consulting East Anglia Limited Notes to the Accounts for the period from 1 February 2023 to 31 December 2023
1
Statutory information
AR Consulting East Anglia Limited is a private company, limited by shares, registered in England and Wales, registration number 12369893. The registered office is 4 Hiltons Lane, Wiggenhall St Germans, King's Lynn, Norfolk, PE34 3EZ, England.
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 period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
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.
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
15% reducing balance
Plant & machinery
25% reducing balance/ 10 years straight line
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
3 years straight line
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Investments
Investments in shares are included at cost.
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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AR Consulting East Anglia Limited Notes to the Accounts for the period from 1 February 2023 to 31 December 2023
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.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2023
40,121 
Additions
66,122 
Disposals
(907)
At 31 December 2023
105,336 
Depreciation
At 1 February 2023
5,084 
Charge for the period
9,564 
On disposals
(907)
At 31 December 2023
13,741 
Net book value
At 31 December 2023
91,595 
At 31 January 2023
35,037 
31/12/2023 
31/01/2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
59,398 
- 
5
Operating lease commitments
31/12/2023 
31/01/2023 
£ 
£ 
At 31 December 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
7,630 
9,156 
Later than one year and not later than five years
- 
6,867 
7,630 
16,023 
6
Average number of employees
During the period the average number of employees was 2 (31/01/2023: 2).
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