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Registered number: 08157940
Tanat Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 08157940
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,755 49,883
Investments 5 181,102 181,102
239,857 230,985
CURRENT ASSETS
Debtors 6 8,109 18,379
Cash at bank and in hand 149,199 176,684
157,308 195,063
Creditors: Amounts Falling Due Within One Year 7 (9,309 ) (39,329 )
NET CURRENT ASSETS (LIABILITIES) 147,999 155,734
TOTAL ASSETS LESS CURRENT LIABILITIES 387,856 386,719
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,809 ) (10,732 )
NET ASSETS 375,047 375,987
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 374,947 375,887
SHAREHOLDERS' FUNDS 375,047 375,987
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 28 January 2025 and were signed on its behalf by:
Mr P S Bull
Director
28 January 2025
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 September 2022 100 289,464 289,564
Profit for the year and total comprehensive income - 92,305 92,305
Dividends paid - (5,882) (5,882)
As at 31 August 2023 and 1 September 2023 100 375,887 375,987
Loss for the year and total comprehensive income - (940 ) (940)
As at 31 August 2024 100 374,947 375,047
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Tanat Consulting Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Consultancy
Turnover from consulting is recogniesed by reference to the stage of completion of the contract. The competion of a contract is measured by comparing the costs incurred for work performed to date to the estimated costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of the contract cannot be estimated reliably. 
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributeable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Leasehold Straight line over 10 years
Plant & Machinery 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets acquired under hire purchase contracts are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset.  The related obligations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. 
Page 4
Page 5
2.6. 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 assesments 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.
2.7. Pensions
The company pays into personal pension schemes for the benefit of the directors. Contributions payable are recognised in the profit and loss account when due. 
2.8.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2023 17,700 103,770 121,470
Additions - 27,383 27,383
As at 31 August 2024 17,700 131,153 148,853
Depreciation
As at 1 September 2023 10,691 60,896 71,587
Provided during the period 947 17,564 18,511
As at 31 August 2024 11,638 78,460 90,098
Net Book Value
As at 31 August 2024 6,062 52,693 58,755
As at 1 September 2023 7,009 42,874 49,883
Page 5
Page 6
5. Investments
Listed
£
Cost
As at 1 September 2023 181,102
As at 31 August 2024 181,102
Provision
As at 1 September 2023 -
As at 31 August 2024 -
Net Book Value
As at 31 August 2024 181,102
As at 1 September 2023 181,102
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,051 4,664
Prepayments and accrued income 1,859 12,499
Other debtors - 877
Corporation tax recoverable assets 2,250 -
VAT 1,560 -
Directors' loan accounts 389 339
8,109 18,379
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4 307
Corporation tax - 32,654
Other taxes and social security 1,254 -
VAT - 2,901
Other creditors 2,116 -
Pension control - 401
Accruals and deferred income 5,935 3,066
9,309 39,329
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6
Page 7
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Philip Bull 339 944 894 - 389
The above loan is provided interest free and repayable on demand.
Page 7