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Registered number: 06354235
Almond Tree Strategic Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Radford & Sergeant Limited
Building 3
Watchmoor Park
Camberley
Surrey
GU15 3YL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06354235
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,663 2,198
1,663 2,198
CURRENT ASSETS
Debtors 5 29,026 14,160
Cash at bank and in hand 154,545 138,364
183,571 152,524
Creditors: Amounts Falling Due Within One Year 6 (56,738 ) (45,512 )
NET CURRENT ASSETS (LIABILITIES) 126,833 107,012
TOTAL ASSETS LESS CURRENT LIABILITIES 128,496 109,210
PROVISIONS FOR LIABILITIES
Deferred Taxation (400 ) (418 )
NET ASSETS 128,096 108,792
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 128,094 108,790
SHAREHOLDERS' FUNDS 128,096 108,792
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For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
J R Lomas
Director
18 October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Almond Tree Strategic Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06354235 . The registered office is 1 Friar Street, Reading, Berkshire, RG1 1DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 including Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover represents net invoiced sales of services excluding value added tax. Where services are performed
gradually over time revenue is recognised as the activity progresses.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% on cost
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 3,486 7,558 11,044
As at 31 August 2024 3,486 7,558 11,044
Depreciation
As at 1 September 2023 1,363 7,483 8,846
Provided during the period 495 40 535
As at 31 August 2024 1,858 7,523 9,381
Net Book Value
As at 31 August 2024 1,628 35 1,663
As at 1 September 2023 2,123 75 2,198
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 29,026 14,160
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 962 888
Corporation tax 41,259 26,426
Other taxes and social security 537 574
VAT 10,768 9,876
Other creditors (Current liabilities - creditors < 1 year) 2,577 7,138
Accruals and deferred income 635 610
56,738 45,512
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 108,790 67,535
The above dividends were all paid to the directors of the company.
9. Ultimate Controlling Party
There is no ultimate controlling party for the company.
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