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REGISTERED NUMBER: 08615931 (England and Wales)















EMMA LOUISE CONSULTING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024






EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMMA LOUISE CONSULTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: Mrs E L Colclough





REGISTERED OFFICE: Clarke Nicklin House
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD





REGISTERED NUMBER: 08615931 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 49,292 68,309
Investments 5 - 1
49,292 68,310

CURRENT ASSETS
Debtors 6 11,340 20,812
Cash at bank 110,659 94,649
121,999 115,461
CREDITORS
Amounts falling due within one year 7 46,906 31,652
NET CURRENT ASSETS 75,093 83,809
TOTAL ASSETS LESS CURRENT
LIABILITIES

124,385

152,119

CREDITORS
Amounts falling due after more than one
year

8

(42,836

)

(53,698

)

PROVISIONS FOR LIABILITIES (12,323 ) (12,979 )
NET ASSETS 69,226 85,442

CAPITAL AND RESERVES
Called up share capital 9 109 109
Retained earnings 69,117 85,333
SHAREHOLDERS' FUNDS 69,226 85,442

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

BALANCE SHEET - continued
31 JULY 2024


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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2024 and were signed by:





Mrs E L Colclough - Director


EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

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


1. STATUTORY INFORMATION

Emma Louise Consulting Ltd 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.

The directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

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


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 1,499 86,803 6,896 95,198
Additions 656 - 6,297 6,953
At 31 July 2024 2,155 86,803 13,193 102,151
DEPRECIATION
At 1 August 2023 750 21,701 4,438 26,889
Charge for year 538 21,701 3,731 25,970
At 31 July 2024 1,288 43,402 8,169 52,859
NET BOOK VALUE
At 31 July 2024 867 43,401 5,024 49,292
At 31 July 2023 749 65,102 2,458 68,309

EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

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


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023
and 31 July 2024 86,803
DEPRECIATION
At 1 August 2023 21,701
Charge for year 21,701
At 31 July 2024 43,402
NET BOOK VALUE
At 31 July 2024 43,401
At 31 July 2023 65,102

5. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 August 2023 1
Disposals (1 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,340 20,812

EMMA LOUISE CONSULTING LTD (REGISTERED NUMBER: 08615931)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 10,863 10,863
Taxation and social security 33,076 15,533
Other creditors 2,967 5,256
46,906 31,652

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 42,836 53,698

9. CALLED UP SHARE CAPITAL

Number Allotted Share Class Nominal Value 2023 2022
£ £ £

6 Ordinary 1 6 6
100 Ordinary A 1 100 100
1 Ordinary B 1 1 1
1 Ordinary C 1 1 1
1 Ordinary D 1 1 1
109 109

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs E L Colclough.