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Registered number: 05007100
P L H Consultants Limited
Financial Statements
For The Year Ended 31 January 2024
JDL Business Services Limited
Accountants and Consultants
304 High Road
Benfleet
Essex
SS7 5HB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05007100
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,738 16,552
Investments 5 6,769 30,175
26,507 46,727
CURRENT ASSETS
Debtors 6 41,701 34,376
Cash at bank and in hand 93 124
41,794 34,500
Creditors: Amounts Falling Due Within One Year 7 (79,075 ) (43,277 )
NET CURRENT ASSETS (LIABILITIES) (37,281 ) (8,777 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,774 ) 37,950
Creditors: Amounts Falling Due After More Than One Year 8 (31,650 ) (37,584 )
NET (LIABILITIES)/ASSETS (42,424 ) 366
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (42,426 ) 364
SHAREHOLDERS' FUNDS (42,424) 366
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Peter Haythornthwaite
Director
30/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
P L H Consultants Limited Registered number 05007100 is a limited by shares company incorporated in England & Wales. The Registered Office is 304 High Road, Benfleet, SS7 5HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Leasehold No depreciation charge
Fixtures & Fittings 20% per annum reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:  4 (2023: 4)
4 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2023 13,280 16,837 30,117
Additions - 4,800 4,800
As at 31 January 2024 13,280 21,637 34,917
Depreciation
As at 1 February 2023 - 13,565 13,565
Provided during the period - 1,614 1,614
As at 31 January 2024 - 15,179 15,179
Net Book Value
As at 31 January 2024 13,280 6,458 19,738
As at 1 February 2023 13,280 3,272 16,552
Page 3
Page 4
5. Investments
Listed
£
Cost
As at 1 February 2023 30,175
Disposals (23,406 )
As at 31 January 2024 6,769
Provision
As at 1 February 2023 -
As at 31 January 2024 -
Net Book Value
As at 31 January 2024 6,769
As at 1 February 2023 30,175
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,960 2,753
Other debtors (1) 7,500 -
Net wages - 1,708
Director's loan account 23,152 29,915
38,612 34,376
Due after more than one year
Corporation tax recoverable assets 3,089 -
41,701 34,376
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 14,932 9,736
Bank loans and overdrafts 28,532 10,889
Corporation tax 7,456 8,481
Other taxes and social security 11,309 2,314
VAT 5,518 8,218
Net wages 737 -
Pension creditor 190 190
Company credit card creditor 4,813 (3 )
Barclays partner finance loan 96 670
Accruals and deferred income 5,492 2,782
79,075 43,277
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 31,650 37,584
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr Peter Haythornthwaite - 23,152 - - 23,152
The above loan is unsecured, interest free and repayable on demand.
Page 5