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REGISTERED NUMBER: 04203432 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

CHARLES LOWE CONSULTING LIMITED

CHARLES LOWE CONSULTING LIMITED (REGISTERED NUMBER: 04203432)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHARLES LOWE CONSULTING LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Ms P V M Lowe
C M Lowe





REGISTERED OFFICE: 58 Grange Road
London
W5 5BX





REGISTERED NUMBER: 04203432 (England and Wales)





ACCOUNTANTS: S Burgess & Co Ltd
11 Slayleigh Avenue
Sheffield
South Yorkshire
S10 3RA

CHARLES LOWE CONSULTING LIMITED (REGISTERED NUMBER: 04203432)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 442 663

CURRENT ASSETS
Debtors 5 250 2,750
Cash at bank 13,229 34,672
13,479 37,422
CREDITORS
Amounts falling due within one year 6 15,163 14,695
NET CURRENT (LIABILITIES)/ASSETS (1,684 ) 22,727
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,242

)

23,390

PROVISIONS FOR LIABILITIES 84 126
NET (LIABILITIES)/ASSETS (1,326 ) 23,264

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (1,426 ) 23,164
SHAREHOLDERS' FUNDS (1,326 ) 23,264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CHARLES LOWE CONSULTING LIMITED (REGISTERED NUMBER: 04203432)

Balance Sheet - continued
30 April 2024


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 Board of Directors and authorised for issue on 15 September 2024 and were signed on its behalf by:





C M Lowe - Director


CHARLES LOWE CONSULTING LIMITED (REGISTERED NUMBER: 04203432)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Charles Lowe 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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all years presented unless otherwise stated.

Turnover
Turnover represents the net invoiced value of communications technology consultancy services, excluding value added tax. Turnover is recognised in accordance with the contract terms and by reference to the valuation of time spent.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% 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.

CHARLES LOWE CONSULTING LIMITED (REGISTERED NUMBER: 04203432)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Debtors and creditors due within one year
Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.

Work in progress
Income on work in progress contracts is recognised by reference to the valuation of the time spent on each contract, at the year end.

Profit on work in progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is estimated to reflect fairly the profit arising up to the year end. Profit on work in progress contracts is reflected in the profit and loss account as the difference between the reported turnover, and the related costs.

Impairment
At each balance sheet date, assets not measured at fair value are reviewed for any indication that the asset may be impaired at the balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount, where the impairment loss is recognised as a revaluation reduction.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2023
and 30 April 2024 16,636
DEPRECIATION
At 1 May 2023 15,973
Charge for year 221
At 30 April 2024 16,194
NET BOOK VALUE
At 30 April 2024 442
At 30 April 2023 663

CHARLES LOWE CONSULTING LIMITED (REGISTERED NUMBER: 04203432)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors - 2,500
Prepayments 250 250
250 2,750

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Corporation tax 1,796 5,168
VAT 790 565
Directors' current accounts 11,827 8,212
Accrued expenses 750 750
15,163 14,695

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary £1 100 100