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REGISTERED NUMBER: 06664373 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

300 CONSULTING LIMITED

300 CONSULTING LIMITED (REGISTERED NUMBER: 06664373)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


300 CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: Dr K M R Lees





REGISTERED OFFICE: 1 Cricklade Court
Cricklade Street
Old Town
SWINDON
Wiltshire
SN1 3EY





REGISTERED NUMBER: 06664373 (England and Wales)





ACCOUNTANTS: Ekins & Co (Swindon)
Accountants and Tax Advisors
1 Cricklade Court
Cricklade Street
Old Town
SWINDON
Wiltshire
SN1 3EY

300 CONSULTING LIMITED (REGISTERED NUMBER: 06664373)

BALANCE SHEET
31 JANUARY 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 106,909 108,933
Tangible assets 5 72,191 75,968
179,100 184,901

CURRENT ASSETS
Debtors 6 5,458 3,000
Cash at bank 27,133 48,084
32,591 51,084
CREDITORS
Amounts falling due within one year 7 63,432 75,196
NET CURRENT LIABILITIES (30,841 ) (24,112 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

148,259

160,789

CREDITORS
Amounts falling due after more than one year 8 23,250 33,500
NET ASSETS 125,009 127,289

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 9 126,991 126,991
Retained earnings (2,082 ) 198
SHAREHOLDERS' FUNDS 125,009 127,289

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 20 June 2024 and were signed by:





Dr K M R Lees - Director


300 CONSULTING LIMITED (REGISTERED NUMBER: 06664373)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

300 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.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website and trade mark is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

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 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.

Deferred tax
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.

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 1 (2023 - 1 ) .

300 CONSULTING LIMITED (REGISTERED NUMBER: 06664373)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST OR VALUATION
At 1 February 2023
and 31 January 2024 100,000 36,425 136,425
AMORTISATION
At 1 February 2023 - 27,492 27,492
Charge for year - 2,024 2,024
At 31 January 2024 - 29,516 29,516
NET BOOK VALUE
At 31 January 2024 100,000 6,909 106,909
At 31 January 2023 100,000 8,933 108,933

Cost or valuation at 31 January 2024 is represented by:

Other
intangible
Goodwill assets Totals
£    £    £   
Valuation in 2011 57,750 205,625 263,375
Valuation in 2012 3,750 - 3,750
Valuation in 2014 18,790 - 18,790
Valuation in 2015 (41,890 ) (102,800 ) (144,690 )
Valuation in 2016 - (51,400 ) (51,400 )
Valuation in 2018 11,050 - 11,050
Valuation in 2020 37,250 - 37,250
Valuation in 2021 146,000 - 146,000
Valuation in 2023 (132,700 ) (15,000 ) (147,700 )
100,000 36,425 136,425

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2023 50,000 73,772 123,772
Additions - 1,771 1,771
At 31 January 2024 50,000 75,543 125,543
DEPRECIATION
At 1 February 2023 - 47,804 47,804
Charge for year - 5,548 5,548
At 31 January 2024 - 53,352 53,352
NET BOOK VALUE
At 31 January 2024 50,000 22,191 72,191
At 31 January 2023 50,000 25,968 75,968

300 CONSULTING LIMITED (REGISTERED NUMBER: 06664373)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 5,458 3,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 8,672 29,433
Taxation and social security 5,961 14,001
Other creditors 48,799 31,762
63,432 75,196

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans 23,250 33,500

9. RESERVES
Revaluation
reserve
£   
At 1 February 2023
and 31 January 2024 126,991