Registered number
09057505
Napier Consulting Ltd
Filleted Accounts
31 May 2024
Napier Consulting Ltd
Registered number: 09057505
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 - -
Current assets
4 8,965 20,051
Cash at bank and in hand 92,143 71,021
101,108 91,072
Creditors: amounts falling due within one year 5 (27,983) (30,921)
Net current assets 73,125 60,151
Net assets 73,125 60,151
Capital and reserves
Called up share capital 2 2
Profit and loss account 73,123 60,149
Shareholder's funds 73,125 60,151
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C N Williams
Director
Approved by the board on 12 December 2024
Napier Consulting Ltd
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Motor vehicles
£
Cost
Additions 38,290
At 31 May 2024 38,290
Depreciation
At 1 June 2023 38,290
Charge for the year -
At 31 May 2024 38,290
Net book value
At 31 May 2024 -
At 31 May 2023 -
4 Debtors 2024 2023
£ £
Trade debtors 8,965 20,051
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 500 600
Taxation and social security costs 27,483 30,321
27,983 30,921
6 Other information
Napier Consulting Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Heath Lodge, Beenhams Heath, Shurlock Row, Reading
Berkshire RG10 0QE
Napier Consulting Ltd 09057505 false 2023-06-01 2024-05-31 2024-05-31 VT Final Accounts July 2024 C N Williams No description of principal activity 09057505 2022-06-01 2023-05-31 09057505 core:WithinOneYear 2023-05-31 09057505 core:ShareCapital 2023-05-31 09057505 core:RetainedEarningsAccumulatedLosses 2023-05-31 09057505 2023-06-01 2024-05-31 09057505 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09057505 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 09057505 bus:Director40 2023-06-01 2024-05-31 09057505 1 2023-06-01 2024-05-31 09057505 2 2023-06-01 2024-05-31 09057505 core:Vehicles 2023-06-01 2024-05-31 09057505 countries:England 2023-06-01 2024-05-31 09057505 bus:FRS102 2023-06-01 2024-05-31 09057505 bus:FilletedAccounts 2023-06-01 2024-05-31 09057505 2024-05-31 09057505 core:WithinOneYear 2024-05-31 09057505 core:ShareCapital 2024-05-31 09057505 core:RetainedEarningsAccumulatedLosses 2024-05-31 09057505 core:Vehicles 2024-05-31 09057505 2023-05-31 09057505 core:Vehicles 2023-05-31 iso4217:GBP xbrli:pure