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REGISTERED NUMBER: 04428425 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

NAPIER-WATSON CONSULTING LIMITED

NAPIER-WATSON CONSULTING LIMITED (REGISTERED NUMBER: 04428425)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


NAPIER-WATSON CONSULTING LIMITED

COMPANY INFORMATION
for the year ended 30 APRIL 2024







DIRECTOR: F McGlone





REGISTERED OFFICE: 1 High Street
Thatcham
Berks
RG19 3JG





REGISTERED NUMBER: 04428425 (England and Wales)





ACCOUNTANTS: C B Heslop & Company Limited
Chartered Accountants
1 High Street
Thatcham
Berks
RG19 3JG

NAPIER-WATSON CONSULTING LIMITED (REGISTERED NUMBER: 04428425)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 476 595

CURRENT ASSETS
Debtors 5 44,283 43,342
Cash at bank 19,116 13,245
63,399 56,587
CREDITORS
Amounts falling due within one year 6 39,796 33,895
NET CURRENT ASSETS 23,603 22,692
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,079

23,287

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 24,078 23,286
SHAREHOLDERS' FUNDS 24,079 23,287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 January 2025 and were signed by:





F McGlone - Director


NAPIER-WATSON CONSULTING LIMITED (REGISTERED NUMBER: 04428425)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 APRIL 2024

1. STATUTORY INFORMATION

Napier-Watson Consulting 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.
Fixtures and fittings - 25% on reducing balance
Office equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 1 (2023 - 1 ) .

NAPIER-WATSON CONSULTING LIMITED (REGISTERED NUMBER: 04428425)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 1,094 8,956 10,050
DEPRECIATION
At 1 May 2023 1,086 8,369 9,455
Charge for year 2 117 119
At 30 April 2024 1,088 8,486 9,574
NET BOOK VALUE
At 30 April 2024 6 470 476
At 30 April 2023 8 587 595

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 44,283 43,342

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 110 -
Taxation and social security 37,425 27,134
Other creditors 2,261 6,761
39,796 33,895

7. ULTIMATE CONTROLLING PARTY

Mrs F. McGlone controls the company by virtue of a controlling interest of 100% of the issued ordinary share capital. At the year end there is a balance owing to the company of £35,267 (2023: £34,327) which is included in 'Other debtors'.
Dividend paid during the year amounted to £82,750.