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Registered number: 12281246









TARIK BEN-SAUD CONSULTING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2024

 
TARIK BEN-SAUD CONSULTING LIMITED
 
 
  
CHARTERED ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TARIK BEN-SAUD CONSULTING LIMITED
FOR THE PERIOD ENDED 30 NOVEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Tarik Ben-Saud Consulting Limited for the period ended 30 November 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW)I am subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Tarik Ben-Saud Consulting Limited, as a body, in accordance with the terms of my engagement letter dated 15/12/2020My work has been undertaken solely to prepare for your approval the financial statements of Tarik Ben-Saud Consulting Limited and state those matters that I have agreed to state to the Board of directors of Tarik Ben-Saud Consulting Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Tarik Ben-Saud Consulting Limited and its Board of directors, as a body, for my work or for this report. 

It is your duty to ensure that Tarik Ben-Saud Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tarik Ben-Saud Consulting Limited. You consider that Tarik Ben-Saud Consulting Limited is exempt from the statutory audit requirement for the period.

I have not been instructed to carry out an audit or review of the financial statements of Tarik Ben-Saud Consulting Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

  



Drennan & Co
 
Chartered Accountants
  
64 Belsize Park
London
NW3 4EH
3 January 2025
Page 1

 
TARIK BEN-SAUD CONSULTING LIMITED
REGISTERED NUMBER: 12281246

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
10,696
10,603

  
10,696
10,603

Current assets
  

Current asset investments
 5 
755,811
572,308

Cash at bank and in hand
 6 
20,649
6,425

  
776,460
578,733

Creditors: amounts falling due within one year
 7 
(92,071)
(51,122)

Net current assets
  
 
 
684,389
 
 
527,611

Total assets less current liabilities
  
695,085
538,214

  

Net assets
  
695,085
538,214


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
694,985
538,114

  
695,085
538,214


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 January 2025.



Page 2

 
TARIK BEN-SAUD CONSULTING LIMITED
REGISTERED NUMBER: 12281246
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024


T. Ben-Saud
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
TARIK BEN-SAUD CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

1.


General information

The entity is a limited company registered in England & Wales.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
TARIK BEN-SAUD CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
10%
Computer equipment
-
33%

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2024
2023
£
£

Wages and salaries
57,367
31,571

57,367
31,571


The average monthly number of employees, including directors, during the period was 3 (2023 - 3).

Page 5

 
TARIK BEN-SAUD CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 December 2023
17,591
9,145
26,736


Additions
-
2,777
2,777



At 30 November 2024

17,591
11,922
29,513



Depreciation


At 1 December 2023
6,988
9,145
16,133


Charge for the period on owned assets
1,759
925
2,684



At 30 November 2024

8,747
10,070
18,817



Net book value



At 30 November 2024
8,844
1,852
10,696



At 30 November 2023
10,603
-
10,603


5.


Current asset investments

2024
2023
£
£

Unlisted investments
755,811
572,308

755,811
572,308



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
20,649
6,425

20,649
6,425


Page 6

 
TARIK BEN-SAUD CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
64,912
36,393

Other taxation and social security
22,355
9,925

Other creditors
3,804
3,804

Accruals and deferred income
1,000
1,000

92,071
51,122


 
Page 7