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REGISTERED NUMBER: 09891854 (England and Wales)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

CONSEQUITUR LIMITED

CONSEQUITUR LIMITED (REGISTERED NUMBER: 09891854)

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


CONSEQUITUR LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Mrs J A Christian





REGISTERED OFFICE: Harben House
Harben Parade
Finchley Road
London
NW3 6LH





REGISTERED NUMBER: 09891854 (England and Wales)





ACCOUNTANTS: KBSP Partners LLP
Chartered Accountants
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH

CONSEQUITUR LIMITED (REGISTERED NUMBER: 09891854)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,834 2,777
Investments 5 155,740 101,811
159,574 104,588

CURRENT ASSETS
Debtors 6 600,796 682,854
Cash at bank 816,265 454,504
1,417,061 1,137,358
CREDITORS
Amounts falling due within one year 7 72,583 125,145
NET CURRENT ASSETS 1,344,478 1,012,213
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,504,052

1,116,801

PROVISIONS FOR LIABILITIES 8 9,113 7,902
NET ASSETS 1,494,939 1,108,899

CAPITAL AND RESERVES
Called up share capital 100 100
Non-distributable fair value reserve 22,861 12,639
Retained earnings 1,471,978 1,096,160
1,494,939 1,108,899

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 her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2024 and were signed by:



Mrs J A Christian - Director


CONSEQUITUR LIMITED (REGISTERED NUMBER: 09891854)

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


1. STATUTORY INFORMATION

Consequitur 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, and value added tax. Turnover is recognised when: the amount of revenue can be measured reliably; it is probable that the company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.

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 cost
Computer equipment - 25% on cost

Pension costs and other post-retirement benefits
Contributions payable to defined contribution pension schemes are charged to profit or loss in the period to which they relate.

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Investments
Other investments are initially recorded at cost on acquisition and adjusted at the period end for any impairment. Where the fair value of other investments is readily ascertainable, they are carried at fair value at the period end with the movement being recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

CONSEQUITUR LIMITED (REGISTERED NUMBER: 09891854)

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


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 449 4,205 4,654
Additions - 3,179 3,179
Disposals - (458 ) (458 )
At 31 December 2023 449 6,926 7,375
DEPRECIATION
At 1 January 2023 168 1,709 1,877
Charge for year 113 1,551 1,664
At 31 December 2023 281 3,260 3,541
NET BOOK VALUE
At 31 December 2023 168 3,666 3,834
At 31 December 2022 281 2,496 2,777

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2023 101,811
Additions 54,172
Disposals (4,027 )
Revaluations 11,168
Exchange differences (7,384 )
At 31 December 2023 155,740
NET BOOK VALUE
At 31 December 2023 155,740
At 31 December 2022 101,811

Cost or valuation at 31 December 2023 is represented by:

Other
investments
£   
Valuation in 2020 15,929
Valuation in 2022 12,904
Valuation in 2023 3,784
Cost 123,123
155,740

CONSEQUITUR LIMITED (REGISTERED NUMBER: 09891854)

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


6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 53,247 88,328
Other debtors 30,086 519,815
Tax 4,588 -
Prepayments and accrued income 62,875 74,711
150,796 682,854

Amounts falling due after more than one year:
Other debtors 450,000 -

Aggregate amounts 600,796 682,854

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 569 2,467
Tax - 86,092
Social security and other taxes 7,194 -
VAT 27,542 26,151
Other creditors 412 2,223
Directors' current accounts 29,291 787
Accrued expenses 7,575 7,425
72,583 125,145

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 959 694
Fair value reserve 8,154 7,208
9,113 7,902

Deferred
tax
£   
Balance at 1 January 2023 7,902
Charge to Profit and Loss Account during year 1,211
Balance at 31 December 2023 9,113