2023-07-012024-06-302024-06-30false06927691ZERO DEGREES CONSULTING 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ZERO DEGREES CONSULTING LTD

Registered Number
06927691
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

ZERO DEGREES CONSULTING LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

TAYLOR, Jane Marie
TAYLOR, William Stephen

Registered Address

Third Floor
10 South Parade
Leeds
LS1 5QS

Registered Number

06927691 (England and Wales)
ZERO DEGREES CONSULTING LTD
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34781,027
4781,027
Current assets
Debtors412,07813,701
Cash at bank and on hand116,613110,742
128,691124,443
Creditors amounts falling due within one year5(11,882)(12,895)
Net current assets (liabilities)116,809111,548
Total assets less current liabilities117,287112,575
Net assets117,287112,575
Capital and reserves
Called up share capital22
Profit and loss account117,285112,573
Shareholders' funds117,287112,575
The financial statements were approved and authorised for issue by the Board of Directors on 28 October 2024, and are signed on its behalf by:
TAYLOR, William Stephen
Director
Registered Company No. 06927691
ZERO DEGREES CONSULTING LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings5
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 July 2312,4125,64518,057
Additions-499499
At 30 June 2412,4126,14418,556
Depreciation and impairment
At 01 July 2311,3855,64517,030
Charge for year1,027211,048
At 30 June 2412,4125,66618,078
Net book value
At 30 June 24-478478
At 30 June 231,027-1,027
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,9998,886
Other debtors9,0794,815
Total12,07813,701
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. Included in debtors is a balance of £405 (2023: £4,815), which relates to an overdrawn directors loan account. The highest balance during the year was £4,815.
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security9,1168,692
Other creditors2,7664,203
Total11,88212,895
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.