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REGISTERED NUMBER: 12024009 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

David Fenton Consultancy Ltd

David Fenton Consultancy Ltd (Registered number: 12024009)

Contents of the Financial Statements
for the year ended 31 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


David Fenton Consultancy Ltd

Company Information
for the year ended 31 May 2024







DIRECTOR: D J Fenton





REGISTERED OFFICE: Kenton House
Oxford Street
Moreton-in-Marsh
Gloucestershire
GL56 0LA





REGISTERED NUMBER: 12024009 (England and Wales)





ACCOUNTANTS: Tayabali Tomlin
Chartered Accountants
Kenton House
Oxford Street
Moreton-in-Marsh
Gloucestershire
GL56 0LA

David Fenton Consultancy Ltd (Registered number: 12024009)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,122 25,907

CURRENT ASSETS
Debtors 5 111,000 245,867
Cash at bank and in hand 1,982 1,889
112,982 247,756
CREDITORS
Amounts falling due within one year 6 243,431 269,122
NET CURRENT LIABILITIES (130,449 ) (21,366 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(110,327

)

4,541

CREDITORS
Amounts falling due after more than one
year

7

(19,841

)

(30,125

)

PROVISIONS FOR LIABILITIES (3,823 ) (4,922 )
NET LIABILITIES (133,991 ) (30,506 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (134,091 ) (30,606 )
(133,991 ) (30,506 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

David Fenton Consultancy Ltd (Registered number: 12024009)

Balance Sheet - continued
31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 January 2025 and were signed by:





D J Fenton - Director


David Fenton Consultancy Ltd (Registered number: 12024009)

Notes to the Financial Statements
for the year ended 31 May 2024


1. STATUTORY INFORMATION

David Fenton Consultancy 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 director considers that in preparing the financial statements they have taken into account all information available, and on this basis the financial statements are prepared on a going concern basis.

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
Computer equipment - 25% 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.


David Fenton Consultancy Ltd (Registered number: 12024009)

Notes to the Financial Statements - continued
for the year ended 31 May 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.

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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 June 2023 24,438 24,477 48,915
Additions 335 587 922
At 31 May 2024 24,773 25,064 49,837
DEPRECIATION
At 1 June 2023 11,165 11,843 23,008
Charge for year 3,402 3,305 6,707
At 31 May 2024 14,567 15,148 29,715
NET BOOK VALUE
At 31 May 2024 10,206 9,916 20,122
At 31 May 2023 13,273 12,634 25,907

David Fenton Consultancy Ltd (Registered number: 12024009)

Notes to the Financial Statements - continued
for the year ended 31 May 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 111,000 245,867

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,006 9,789
Trade creditors 63,143 63,299
Taxation and social security 166,205 192,112
Other creditors 4,077 3,922
243,431 269,122

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 19,841 30,125

8. RELATED PARTY DISCLOSURES

Included within debtors is a director's current account in the sum of £108,824 (2023: £243,708). The account is unsecured, accrues interest at HM Revenue & Customs official rate and was repaid within nine months of the year end.