Registered number
06059991
ETCC Consultancy Limited
Abbreviated Accounts
31 January 2024
ETCC Consultancy Limited
Registered number: 06059991
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 30,403 38,004
Current assets
Debtors 4 39,149 43,727
Cash at bank and in hand 16,611 25,634
55,760 69,361
Creditors: amounts falling due within one year 5 (52,211) (63,931)
Net current assets 3,549 5,430
Net assets 33,952 43,434
Capital and reserves
Called up share capital 2 2
Profit and loss account 33,950 43,432
Shareholders' funds 33,952 43,434
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Hill
Director
Approved by the board on 24 September 2024
ETCC Consultancy Limited
Notes to the Accounts
for the year ended 31 January 2024
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2023 59,380
At 31 January 2024 59,380
Depreciation
At 1 February 2023 21,376
Charge for the year 7,601
At 31 January 2024 28,977
Net book value
At 31 January 2024 30,403
At 31 January 2023 38,004
4 Debtors 2024 2023
£ £
Trade debtors 39,149 43,727
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 4,290 18,846
Corporation tax 7,245 7,300
Other taxes and social security costs 10,160 2,103
Other creditors 30,516 35,682
52,211 63,931
6 Other information
ETCC Consultancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
277 Stockport Road
Ashton Under Lyne
Lancashire
OL7 0NT
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