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Company Registration No. 12603061 (England and Wales)
Sam Marshall Hayward Consulting Ltd Filleted accounts for the year ended 31 May 2024
Sam Marshall Hayward Consulting Ltd Filleted accounts Contents
Page
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Sam Marshall Hayward Consulting Ltd Company Information for the year ended 31 May 2024
Director
Samantha Louise Marshall
Company Number
12603061 (England and Wales)
Registered Office
39 Ickburgh Road London E5 8AF England
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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Sam Marshall Hayward Consulting Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,213 
4,487 
Current assets
Debtors
138,831 
85,818 
Cash at bank and in hand
88,894 
212,049 
227,725 
297,867 
Creditors: amounts falling due within one year
(23,431)
(125,927)
Net current assets
204,294 
171,940 
Net assets
206,507 
176,427 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
206,407 
176,327 
Shareholders' funds
206,507 
176,427 
For the year ending 31 May 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 February 2025 and were signed on its behalf by
Samantha Louise Marshall Director Company Registration No. 12603061
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Sam Marshall Hayward Consulting Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Sam Marshall Hayward Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 12603061. The registered office is 39 Ickburgh Road, London, E5 8AF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Sam Marshall Hayward Consulting Ltd Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 June 2023
10,334 
At 31 May 2024
10,334 
Depreciation
At 1 June 2023
5,847 
Charge for the year
2,274 
At 31 May 2024
8,121 
Net book value
At 31 May 2024
2,213 
At 31 May 2023
4,487 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
35,069 
2,049 
Trade debtors
103,762 
83,769 
138,831 
85,818 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
89,724 
Taxes and social security
22,497 
30,490 
Other creditors
- 
4,800 
Accruals
934 
913 
23,431 
125,927 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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