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REGISTERED NUMBER: 06578393 (England and Wales)















SOTERIA CONSULTING LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2023






SOTERIA CONSULTING LIMITED (REGISTERED NUMBER: 06578393)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 SEPTEMBER 2023










Page

Company Information 1

Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


SOTERIA CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29 SEPTEMBER 2023







DIRECTOR: Mr S R Hall





SECRETARY: Mrs B Hall





REGISTERED OFFICE: Fryern House
125 Winchester Road
Chandlers Ford
SO53 2DR





REGISTERED NUMBER: 06578393 (England and Wales)





ACCOUNTANTS: Rothmans CF Limited
Fryern House
125 Winchester Road
Chandlers Ford
Hampshire
SO53 2DR

ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
SOTERIA CONSULTING LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Soteria Consulting Limited for the year ended 29 September 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Soteria Consulting Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Soteria Consulting Limited and state those matters that we have agreed to state to the director of Soteria Consulting Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Soteria Consulting Limited and its director for our work or for this report.

It is your duty to ensure that Soteria Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Soteria Consulting Limited. You consider that Soteria Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Soteria Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Rothmans CF Limited
Fryern House
125 Winchester Road
Chandlers Ford
Hampshire
SO53 2DR


23 September 2024

SOTERIA CONSULTING LIMITED (REGISTERED NUMBER: 06578393)

BALANCE SHEET
29 SEPTEMBER 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 454 1,316
Investments 5 - 4
454 1,320

CURRENT ASSETS
Debtors 6 33,634 5,558
Cash at bank 536 1,448
34,170 7,006
CREDITORS
Amounts falling due within one year 7 51,791 20,892
NET CURRENT LIABILITIES (17,621 ) (13,886 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(17,167

)

(12,566

)

PROVISIONS FOR LIABILITIES - 250
NET LIABILITIES (17,167 ) (12,816 )

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings (17,268 ) (12,917 )
SHAREHOLDERS' FUNDS (17,167 ) (12,816 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2024 and were signed by:





Mr S R Hall - Director


SOTERIA CONSULTING LIMITED (REGISTERED NUMBER: 06578393)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 SEPTEMBER 2023


1. STATUTORY INFORMATION

Soteria Consulting Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06578393 and its registered office address is Fryern House, 125 Winchester Road, Chandlers Ford, Hampshire, SO53 2DR.

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.

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

Going concern
The company has negative reserves and is reliant on the continued support of its director, who believes it is appropriate for the financial statements to be prepared on the going concern basis.

Preparation of consolidated financial statements
The financial statements contain information about Soteria Consulting Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The director does not consider there to be any significant judgements or estimates which are material.

Turnover
Turnover represents net sales during the year (excluding value added tax) adjusted for accrued and deferred income where applicable.

Turnover relates to consultancy services and is recognised in line with the provision of the service.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% straight line

All fixed assets are initially recognised at cost and subsequently carried at cost less accumulated depreciation.

The cost of fixed assets initially recognised includes its purchase price and any cost that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in a manner intended by management.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Computer equipment33% straight line

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Fixed assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the Income Statement.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.


SOTERIA CONSULTING LIMITED (REGISTERED NUMBER: 06578393)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 30 September 2022
and 29 September 2023 2,946
DEPRECIATION
At 30 September 2022 1,630
Charge for year 862
At 29 September 2023 2,492
NET BOOK VALUE
At 29 September 2023 454
At 29 September 2022 1,316

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 30 September 2022 4
Disposals (4 )
At 29 September 2023 -
NET BOOK VALUE
At 29 September 2023 -
At 29 September 2022 4

SOTERIA CONSULTING LIMITED (REGISTERED NUMBER: 06578393)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 SEPTEMBER 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 2,779 5,091
VAT 5,855 467
Prepayments and accrued income 25,000 -
33,634 5,558

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 12,535 8,330
Social security and other taxes 1,789 1,731
Other creditors 9,176 9,000
Directors' current accounts 28,291 1,831
51,791 20,892

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S R Hall.