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Registered number: 08278289














CONSULTANTS ARK LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2023

 
CONSULTANTS ARK LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
CONSULTANTS ARK LIMITED
REGISTERED NUMBER:08278289

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 5 
66
66

Current assets
  

Debtors: amounts falling due within one year
 6 
39,694
324

Cash at bank and in hand
  
227,852
119,547

  
267,546
119,871

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(118,152)
(46,077)

Total assets less current liabilities
  
 
 
149,460
 
 
73,860

Creditors: amounts falling due after more than one year
 8 
(27,711)
(33,981)

  

Net assets
  
121,749
39,879


Capital and reserves
  

Called up share capital 
 10 
1,000
1,000

Profit and loss account
  
120,749
38,879

  
121,749
39,879


Page 1

 
CONSULTANTS ARK LIMITED
REGISTERED NUMBER:08278289
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 January 2025.




A R Kossew
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
CONSULTANTS ARK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Consultants Ark Limited is a limited liability company registered in England and Wales. Its registered office address is at 2 Nottingham Court, Covent Garden, London, WC2H 9BF.
The principal activity of the Company during the year was that of property management.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of commission from the management of property during the year.
Revenue is recognised in the period in which the service is provided.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
CONSULTANTS ARK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
Over 5 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
CONSULTANTS ARK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings

£



Cost


At 1 January 2023
4,686



At 31 December 2023

4,686



Depreciation


At 1 January 2023
4,686



At 31 December 2023

4,686



Net book value



At 31 December 2023
-



At 31 December 2022
-


5.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 January 2023
66



At 31 December 2023
66





6.


Debtors

2023
2022
£
£


Trade debtors
-
324

Other debtors
39,694
-


Page 5

 
CONSULTANTS ARK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other loans
13,043
13,043

Trade creditors
8,470
1,320

Other taxation and social security
27,068
13,838

Other creditors
66,571
11,576

Accruals and deferred income
3,000
6,300

118,152
46,077



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
27,711
33,981



9.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Other loans
13,043
13,043


Amounts falling due 2-5 years

Bank loans
27,711
33,981


40,754
47,024



10.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1,000 (2022 - 1,000) Ordinary shares of £1 each
1,000
1,000


 
Page 6