Company registration number 05430191 (England and Wales)
Calleja Consulting Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 30 April 2024
PAGES FOR FILING WITH REGISTRAR
Calleja Consulting Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Calleja Consulting Limited
Balance sheet
as at 30 April 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
12,364
14,031
Current assets
Debtors
4
15,053
19,064
Cash at bank and in hand
86,781
83,295
101,834
102,359
Creditors: amounts falling due within one year
5
(22,762)
(19,709)
Net current assets
79,072
82,650
Net assets
91,436
96,681
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
91,336
96,581
Total equity
91,436
96,681
For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved by the board of directors and authorised for issue on 23 September 2024 and are signed on its behalf by:
R J Calleja
Director
Company registration number 05430191 (England and Wales)
Calleja Consulting Limited
Notes to the financial statements
for the year ended 30 April 2024
- 2 -
1
Accounting policies
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.
Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:
Land and buildings
Straight line over 25 years
Fixtures, fittings & equipment
15% reducing balance
Computer equipment
33% straight line
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
2
2
Calleja Consulting Limited
Notes to the financial statements (continued)
for the year ended 30 April 2024
- 3 -
3
Tangible fixed assets
Land and buildings
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
£
Cost
At 1 May 2023 and 30 April 2024
18,044
16,501
1,179
35,724
Depreciation and impairment
At 1 May 2023
8,664
12,826
203
21,693
Depreciation charged in the year
722
552
393
1,667
At 30 April 2024
9,386
13,378
596
23,360
Carrying amount
At 30 April 2024
8,658
3,123
583
12,364
At 30 April 2023
9,380
3,675
976
14,031
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
15,053
19,064
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
2,175
Corporation tax
10,914
10,544
Other taxation and social security
6,897
6,825
Directors' loan accounts
926
490
Accruals and deferred income
1,850
1,850
22,762
19,709
6
Company information
Calleja Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is Broadgrove Cottage, High Easter Road, Barnston, Dunmow, CM6 1LZ.