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COMPANY REGISTRATION NUMBER: 06985619
et al design consultants ltd
Filleted Unaudited Financial Statements
30 September 2024
et al design consultants ltd
Statement of Financial Position
30 September 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
5
74,683
84,233
Current assets
Debtors
6
66,436
88,193
Cash at bank and in hand
28,713
49,999
--------
---------
95,149
138,192
Creditors: amounts falling due within one year
7
24,224
58,429
--------
---------
Net current assets
70,925
79,763
---------
---------
Total assets less current liabilities
145,608
163,996
Creditors: amounts falling due after more than one year
8
6,226
12,250
---------
---------
Net assets
139,382
151,746
---------
---------
Capital and reserves
Called up share capital
2
2
Profit and loss account
139,380
151,744
---------
---------
Shareholders funds
139,382
151,746
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
et al design consultants ltd
Statement of Financial Position (continued)
30 September 2024
These financial statements were approved by the board of directors and authorised for issue on 2 March 2025 , and are signed on behalf of the board by:
Mr P A Cleaver
Director
Company registration number: 06985619
et al design consultants ltd
Notes to the Financial Statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 32 East Street, Osney Island, Oxford, Oxfordshire, OX2 0AU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for design services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Leasehold improvements
-
straight line over the length of the lease
Office equipment
-
25% straight line
Computer equipment
-
25% straight line
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2023: 5 ).
5. Tangible assets
Leasehold improvements
Office equipment
Computer equipment
Total
£
£
£
£
Cost
At 1 October 2023
153,133
15,034
27,719
195,886
Additions
1,184
1,184
Disposals
( 2,991)
( 2,991)
---------
--------
--------
---------
At 30 September 2024
153,133
15,034
25,912
194,079
---------
--------
--------
---------
Depreciation
At 1 October 2023
73,329
15,034
23,290
111,653
Charge for the year
7,657
2,106
9,763
Disposals
( 2,020)
( 2,020)
---------
--------
--------
---------
At 30 September 2024
80,986
15,034
23,376
119,396
---------
--------
--------
---------
Carrying amount
At 30 September 2024
72,147
2,536
74,683
---------
--------
--------
---------
At 30 September 2023
79,804
4,429
84,233
---------
--------
--------
---------
6. Debtors
2024
2023
£
£
Trade debtors
16,760
36,770
Other debtors
49,676
51,423
--------
--------
66,436
88,193
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
7,345
7,000
Trade creditors
740
1,513
Corporation tax
3,282
8,740
Social security and other taxes
8,152
13,615
Other creditors
4,705
27,561
--------
--------
24,224
58,429
--------
--------
8. Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
6,226
12,250
-------
--------
9. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2024
Balance brought forward
Advances/ (credits) to the director
Amounts repaid
Balance outstanding
£
£
£
£
Mr P A Cleaver
39,168
21,382
( 23,920)
36,630
--------
--------
--------
--------
2023
Balance brought forward
Advances/ (credits) to the director
Amounts repaid
Balance outstanding
£
£
£
£
Mr P A Cleaver
8,019
43,880
( 12,731)
39,168
-------
--------
--------
--------