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REGISTERED NUMBER: 05470508 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

ETESIAN CONSULTING LTD

ETESIAN CONSULTING LTD (REGISTERED NUMBER: 05470508)

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










Page

Balance sheet 1

Notes to the financial statements 2


ETESIAN CONSULTING LTD (REGISTERED NUMBER: 05470508)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 984 1,312

Current assets
Debtors 5 79,610 77,994
Cash at bank 86 1,603
79,696 79,597
Creditors
Amounts falling due within one year 6 91,918 73,938
Net current (liabilities)/assets (12,222 ) 5,659
Total assets less current liabilities (11,238 ) 6,971

Provisions for liabilities 7 - 249
Net (liabilities)/assets (11,238 ) 6,722

Capital and reserves
Called up share capital 8 100 100
Retained earnings (11,338 ) 6,622
Shareholders' funds (11,238 ) 6,722

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by:





Mr J W Dance - Director


ETESIAN CONSULTING LTD (REGISTERED NUMBER: 05470508)

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


1. Statutory information

Etesian Consulting Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05470508. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH, and business address is 6 Storm, 85 Banks Road, Poole, Dorset, BH13 7PP.

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.

The Company has made a loss during the year and has a deficiency of assets at the year end of £11,238. The Company is dependent upon the continued support of its directors. The directors have confirmed their support of the Company over the next 12 months, in order that it can meet its day to day working capital requirements

Turnover
Turnover represents amounts receivable, excluding value added tax, in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

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

ETESIAN CONSULTING LTD (REGISTERED NUMBER: 05470508)

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


4. Tangible fixed assets
Computer
equipment
£   
Cost
At 1 April 2023
and 31 March 2024 5,069
Depreciation
At 1 April 2023 3,757
Charge for year 328
At 31 March 2024 4,085
Net book value
At 31 March 2024 984
At 31 March 2023 1,312

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 79,610 77,994

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Tax - 447
VAT 12,797 15,199
Other creditors 77,259 51,373
Directors' current accounts 403 127
Accruals and deferred income 1,459 6,792
91,918 73,938

7. Provisions for liabilities
2024 2023
£    £   
Deferred tax - 249

Deferred
tax
£   
Balance at 1 April 2023 249
Credit to Income statement during year (249 )
Balance at 31 March 2024 -

ETESIAN CONSULTING LTD (REGISTERED NUMBER: 05470508)

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


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary 'A' £1 50 50
50 Ordinary 'B' £1 50 50
100 100

9. Ultimate controlling party

The company is controlled by the directors, Mr J and Mrs C Dance, who between them own 100% of the issued share capital of the company.