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REGISTERED NUMBER: 09924798 (England and Wales)










Martin Morris Consulting Limited

Unaudited Financial Statements

for the Year Ended 31 December 2023






Martin Morris Consulting Limited (Registered number: 09924798)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Martin Morris Consulting Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Mr Martin Morris





REGISTERED OFFICE: 6 Arlington Road
Cheadle
Cheshire
SK8 1LW





REGISTERED NUMBER: 09924798 (England and Wales)






Martin Morris Consulting Limited (Registered number: 09924798)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 5 17,858 22,424

CURRENT ASSETS
Cash at bank 40,314 20,127

CREDITORS
Amounts falling due within one year 6 (21,550 ) (15,399 )
NET CURRENT ASSETS 18,764 4,728
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,622

27,152

PROVISIONS FOR LIABILITIES (4,464 ) (4,261 )
NET ASSETS 32,158 22,891

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 32,157 22,890
SHAREHOLDERS' FUNDS 32,158 22,891

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.

Martin Morris Consulting Limited (Registered number: 09924798)

Balance Sheet - continued
31 December 2023


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 26 September 2024 and were signed by:





Mr Martin Morris - Director


Martin Morris Consulting Limited (Registered number: 09924798)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
6 Arlington Road
Cheadle
Cheshire
United Kingdom
SK8 1LW

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

3. ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND KEY ACCOUNTING ESTIMATES
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

BASIS OF PREPARATION
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

REVENUE RECOGNITION
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

TAX
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Martin Morris Consulting Limited (Registered number: 09924798)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. ACCOUNTING POLICIES - continued

TANGIBLE ASSETS
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

DEPRECIATION
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class Depreciation method and rate
Office equipment 20% Written Down Method
Motor vehicles 25% Written Down Method

CASH AND CASH EQUIVALENTS
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

TRADE DEBTORS
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

TRADE CREDITORS
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

SHARE CAPITAL
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Martin Morris Consulting Limited (Registered number: 09924798)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Furniture
fittings
Motor and
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 50,440 2,657 53,097
Additions - 999 999
At 31 December 2023 50,440 3,656 54,096
DEPRECIATION
At 1 January 2023 29,161 1,512 30,673
Charge for year 5,320 245 5,565
At 31 December 2023 34,481 1,757 36,238
NET BOOK VALUE
At 31 December 2023 15,959 1,899 17,858
At 31 December 2022 21,279 1,145 22,424

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1 -
Taxation and social security 12,280 13,561
Other creditors 9,269 1,838
21,550 15,399

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary share 1 1 1

8. DIRECTOR'S REMUNERATION

2023(£) 2022(£)
Remuneration 12,000 12,000