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REGISTERED NUMBER: 10909333 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BELGARD CONSULTING LIMITED

BELGARD CONSULTING LIMITED (REGISTERED NUMBER: 10909333)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BELGARD CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mr S D Smyth
Mrs L S Smyth





REGISTERED OFFICE: 5 Giffard Court
Millbrook Close
Northampton
NN5 5JF





REGISTERED NUMBER: 10909333 (England and Wales)





ACCOUNTANTS: Cube Partners Limited
Chartered Accountants
5 Giffard Court
Millbrook Close
Northampton
Northamptonshire
NN5 5JF

BELGARD CONSULTING LIMITED (REGISTERED NUMBER: 10909333)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,919 11,906

CURRENT ASSETS
Debtors 5 56,321 90,407
Cash at bank 21,391 5,206
77,712 95,613
CREDITORS
Amounts falling due within one year 6 27,162 27,040
NET CURRENT ASSETS 50,550 68,573
TOTAL ASSETS LESS CURRENT
LIABILITIES

58,469

80,479

PROVISIONS FOR LIABILITIES 1,980 2,262
NET ASSETS 56,489 78,217

CAPITAL AND RESERVES
Called up, fully paid share capital 102 102
Retained earnings 56,387 78,115
56,489 78,217

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2024 and were signed on its behalf by:





Mr S D Smyth - Director


BELGARD CONSULTING LIMITED (REGISTERED NUMBER: 10909333)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Belgard Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 15,131 3,843 18,974
DEPRECIATION
At 1 January 2023 5,626 1,442 7,068
Charge for year 3,026 961 3,987
At 31 December 2023 8,652 2,403 11,055
NET BOOK VALUE
At 31 December 2023 6,479 1,440 7,919
At 31 December 2022 9,505 2,401 11,906

BELGARD CONSULTING LIMITED (REGISTERED NUMBER: 10909333)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 32,400
Other debtors 56,321 58,007
56,321 90,407

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 348 775
Taxation and social security 26,615 26,265
Other creditors 199 -
27,162 27,040

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the directors owed the company £41,946 (2022: £45,365). There are no formal terms of repayment and interest has been charged at the HMRC official rate. The loan was repaid in full after the balance sheet date.