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Gentry Consulting Ltd

Registered Number
09886811
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

Gentry Consulting Ltd
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Gentry, Mark James

Registered Address

Chapel House
Chapel Street
Congleton
CW12 4AB

Registered Number

09886811 (England and Wales)
Gentry Consulting Ltd
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,8572,475
Investment property4190,000130,022
191,857132,497
Current assets
Debtors5111,128106,446
Cash at bank and on hand3,428-
114,556106,446
Creditors amounts falling due within one year6(50,426)(36,144)
Net current assets (liabilities)64,13070,302
Total assets less current liabilities255,987202,799
Creditors amounts falling due after one year7(71,549)(74,062)
Provisions for liabilities8(13,467)(835)
Net assets170,971127,902
Capital and reserves
Called up share capital11
Profit and loss account170,970127,901
Shareholders' funds170,971127,902
The financial statements were approved and authorised for issue by the Director on 28 January 2025, and are signed on its behalf by:
Gentry, Mark James
Director
Registered Company No. 09886811
Gentry Consulting Ltd
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Investment property
Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.Average number of employees

20232022
Average number of employees during the year01
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 December 229,3879,387
At 30 November 239,3879,387
Depreciation and impairment
At 01 December 226,9126,912
Charge for year618618
At 30 November 237,5307,530
Net book value
At 30 November 231,8571,857
At 30 November 222,4752,475
4.Investment property
The property was valued at fair value by the director at the year end.

£
Fair value at 01 December 22130,022
Fair value adjustments59,978
At 30 November 23190,000
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables56,27835,296
Amounts owed by group undertakings39,85056,150
Other debtors15,00015,000
Total111,128106,446
6.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts5,9885,988
Taxation and social security27,29527,196
Other creditors13,743760
Accrued liabilities and deferred income3,4002,200
Total50,42636,144
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts71,54974,062
Total71,54974,062
The mortgage is secured against the investment property to which it relates. The loan is repayable by instalments after 5 years.
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)13,467835
Total13,467835