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REGISTERED NUMBER: 07612925 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Undertree Consulting Ltd

Undertree Consulting Ltd (Registered number: 07612925)






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


Undertree Consulting Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: D M Graycon





REGISTERED OFFICE: 4 The Courtyard
Holmsted Farm
Staplefield Road
Cuckfield
West Sussex
RH17 5JF





REGISTERED NUMBER: 07612925 (England and Wales)





ACCOUNTANTS: Warren House Accountants Limited
4 The Courtyard
Holmsted Farm
Staplefield Road
Haywards Heath
RH17 5JF

Undertree Consulting Ltd (Registered number: 07612925)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 611 1,536

CURRENT ASSETS
Debtors 5 19,515 17,974
Cash at bank 27,263 20,349
46,778 38,323
CREDITORS
Amounts falling due within one year 6 51,319 39,377
NET CURRENT LIABILITIES (4,541 ) (1,054 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,930

)

482

PROVISIONS FOR LIABILITIES 458 284
NET (LIABILITIES)/ASSETS (4,388 ) 198

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (4,389 ) 197
(4,388 ) 198

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 director acknowledges his 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.

Undertree Consulting Ltd (Registered number: 07612925)

Balance Sheet - continued
31 March 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 7 January 2025 and were signed by:





D M Graycon - Director


Undertree Consulting Ltd (Registered number: 07612925)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Undertree 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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.

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.

Tangible fixed assets
Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Computer equipment - 33% on cost

Fixtures and fittings - 25% reducing balance.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any lossess arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

Undertree Consulting Ltd (Registered number: 07612925)

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 7,739
DEPRECIATION
At 1 April 2023 6,203
Charge for year 925
At 31 March 2024 7,128
NET BOOK VALUE
At 31 March 2024 611
At 31 March 2023 1,536

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 19,482 17,941
Other debtors 33 33
19,515 17,974

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 37 -
Taxation and social security 44,641 33,421
Other creditors 6,641 5,956
51,319 39,377

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed the director £4,736 (2023 £3,451) at the year end. The loan is unsecured and repayable on demand.

8. ULTIMATE CONTROLLING PARTY

The controlling party is D M Graycon.