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REGISTERED NUMBER: 05469341 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

CORNUS CONSULTANCY LIMITED

CORNUS CONSULTANCY LIMITED (REGISTERED NUMBER: 05469341)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CORNUS CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: A Porter





SECRETARY: R Porter





REGISTERED OFFICE: 4th Floor
St James House
St James Square
Cheltenham
GL50 3PR





REGISTERED NUMBER: 05469341 (England and Wales)





ACCOUNTANTS: Crowe U.K. LLP
4th Floor
St James House
St James Square
Cheltenham
Gloucestershire
GL50 3PR

CORNUS CONSULTANCY LIMITED (REGISTERED NUMBER: 05469341)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023

2023 2022
Notes £ £
FIXED ASSETS
Property, plant and equipment 4 4,376 3,888

CURRENT ASSETS
Debtors 5 64,546 38,880
Cash at bank and in hand 435,236 417,757
499,782 456,637
CREDITORS
Amounts falling due within one year 6 (86,606 ) (47,664 )
NET CURRENT ASSETS 413,176 408,973
TOTAL ASSETS LESS CURRENT
LIABILITIES

417,552

412,861

PROVISIONS FOR LIABILITIES (1,094 ) (972 )
NET ASSETS 416,458 411,889

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 416,454 411,885
416,458 411,889

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2024 and were signed by:





A Porter - Director


CORNUS CONSULTANCY LIMITED (REGISTERED NUMBER: 05469341)

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


1. STATUTORY INFORMATION

Cornus Consultancy 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.

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
Revenue 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 - 25% on reducing balance and 25% on cost
Office equipment - 20% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

CORNUS CONSULTANCY LIMITED (REGISTERED NUMBER: 05469341)

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


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Office
fittings equipment Totals
£ £ £
COST
At 1 January 2023 16,626 16,147 32,773
Additions 817 1,333 2,150
At 31 December 2023 17,443 17,480 34,923
DEPRECIATION
At 1 January 2023 12,795 16,090 28,885
Charge for year 1,162 500 1,662
At 31 December 2023 13,957 16,590 30,547
NET BOOK VALUE
At 31 December 2023 3,486 890 4,376
At 31 December 2022 3,831 57 3,888

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 63,947 38,282
Other debtors 599 598
64,546 38,880

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Taxation and social security 40,839 35,695
Other creditors 45,767 11,969
86,606 47,664