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Company Registration No. 9042334 (England and Wales)
MEL Goddard Consultancy Ltd Unaudited accounts for the year ended 31 May 2024
MEL Goddard Consultancy Ltd Unaudited accounts Contents
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MEL Goddard Consultancy Ltd Company Information for the year ended 31 May 2024
Director
M E L Goddard
Company Number
9042334 (England and Wales)
Registered Office
1 West Street Lewes East Sussex BN7 2NZ
Accountants
Maxwell-Gumbleton & Co. 1 West Street Lewes East Sussex BN7 2NZ
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MEL Goddard Consultancy Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
81,582 
91,792 
Current assets
Debtors
15,385 
8,574 
Cash at bank and in hand
540,633 
508,508 
556,018 
517,082 
Creditors: amounts falling due within one year
(29,539)
(28,823)
Net current assets
526,479 
488,259 
Net assets
608,061 
580,051 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
608,060 
580,050 
Shareholders' funds
608,061 
580,051 
For the year ending 31 May 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 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 16 September 2024 and were signed on its behalf by
M E L Goddard Director Company Registration No. 9042334
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MEL Goddard Consultancy Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
MEL Goddard Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 9042334. The registered office is 1 West Street, Lewes, East Sussex, BN7 2NZ.
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 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:
Computer equipment
20% per annum on the straight line basis
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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.
Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.
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MEL Goddard Consultancy Ltd Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2023
3,975 
At 31 May 2024
3,975 
Depreciation
At 1 June 2023
3,975 
At 31 May 2024
3,975 
Net book value
At 31 May 2024
- 
5
Investments
Other investments 
£ 
Valuation at 1 June 2023
91,792 
Fair value adjustments
(10,210)
Valuation at 31 May 2024
81,582 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,769 
- 
Accrued income and prepayments
8,616 
8,574 
15,385 
8,574 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
8,579 
8,155 
Other creditors
12,897 
12,897 
Loans from directors
6,623 
6,571 
Accruals
1,440 
1,200 
29,539 
28,823 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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