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EXERI CONSULTING LIMITED

Registered Number
08831866
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

EXERI CONSULTING LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Kieran Lewer

Registered Address

Unit 3 Upp Hall Farm Salmons Lane
Coggeshall
Colchester
CO6 1RY

Place of Business

6 Scofield Court

Great Cornard

Sudbury

CO10 0HS


Registered Number

08831866 (England and Wales)
EXERI CONSULTING LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,6036,914
4,6036,914
Current assets
Debtors41,64537,247
Cash at bank and on hand5,6465,733
7,29142,980
Creditors amounts falling due within one year5(8,348)(40,021)
Net current assets (liabilities)(1,057)2,959
Total assets less current liabilities3,5469,873
Net assets3,5469,873
Capital and reserves
Called up share capital11
Profit and loss account3,5459,872
Shareholders' funds3,5469,873
The financial statements were approved and authorised for issue by the Director on 28 January 2025, and are signed on its behalf by:
Kieran Lewer
Director
Registered Company No. 08831866
EXERI CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Tangible fixed assets and depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Straight line (years)
Land and buildings10
Fixtures and fittings5
Office Equipment3
Trade and other debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 2315,484
Additions740
Disposals(7,117)
At 31 January 249,107
Depreciation and impairment
At 01 February 238,570
Charge for year2,596
On disposals(6,662)
At 31 January 244,504
Net book value
At 31 January 244,603
At 31 January 236,914
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-33,640
Other debtors1,4423,392
Prepayments and accrued income203215
Total1,64537,247
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts-494
Other creditors8,34839,527
Total8,34840,021
6.Share capital
The company has issued share capital of 100 ordinary shares of £0.01 each. There are no changes to the share capital in this period.