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REGISTERED NUMBER: 07787298 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

SARAH MARTIN CONSULTANCY LIMITED

SARAH MARTIN CONSULTANCY LIMITED (REGISTERED NUMBER: 07787298)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SARAH MARTIN CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: S Martin
N A Martin





REGISTERED OFFICE: 50 Hard Lane
Dentons Green
St Helens
Merseyside
WA10 6LA





REGISTERED NUMBER: 07787298 (England and Wales)





ACCOUNTANTS: C A Hunter Limited
Britannia Chambers
26 George Street
St Helens
Merseyside
WA10 1BZ

SARAH MARTIN CONSULTANCY LIMITED (REGISTERED NUMBER: 07787298)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,384 1,931

CURRENT ASSETS
Debtors 5 4,417 2,263
Cash at bank 6,552 19,462
10,969 21,725
CREDITORS
Amounts falling due within one year 6 12,012 13,732
NET CURRENT (LIABILITIES)/ASSETS (1,043 ) 7,993
TOTAL ASSETS LESS CURRENT
LIABILITIES

341

9,924

PROVISIONS FOR LIABILITIES 224 319
NET ASSETS 117 9,605

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17 9,505
SHAREHOLDERS' FUNDS 117 9,605

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 Profit and Loss Account has not been delivered.

SARAH MARTIN CONSULTANCY LIMITED (REGISTERED NUMBER: 07787298)

BALANCE SHEET - continued
31 MARCH 2024



The financial statements were approved by the Board of Directors and authorised for issue on 25 October 2024 and were signed on its behalf by:




S Martin - Director



N A Martin - Director


SARAH MARTIN CONSULTANCY LIMITED (REGISTERED NUMBER: 07787298)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Sarah Martin Consultancy 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES AND DIRECTORS

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

SARAH MARTIN CONSULTANCY LIMITED (REGISTERED NUMBER: 07787298)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 7,488
DEPRECIATION
At 1 April 2023 5,557
Charge for year 547
At 31 March 2024 6,104
NET BOOK VALUE
At 31 March 2024 1,384
At 31 March 2023 1,931

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 4,270 370
Other debtors 147 1,893
4,417 2,263

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors - 2,760
Taxation and social security 7,442 7,900
Other creditors 4,570 3,072
12,012 13,732

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors have a loan account with the company the outstanding balance on which was £1,301 in credit (2023 £1,746 overdrawn) at the 31st March 2024 date. The loan is interest free.