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ELSMORE CONSULTANCY SERVICES LIMITED

Registered Number
12101861
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

ELSMORE CONSULTANCY SERVICES LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

ELSMORE, Ian
ELSMORE, Katherine Susan

Registered Address

93 Edgar Road St Cross
Winchester
SO23 9TW

Registered Number

12101861 (England and Wales)
ELSMORE CONSULTANCY SERVICES LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets339,90650,302
39,90650,302
Current assets
Debtors415,74919,849
Cash at bank and on hand46,75440,912
62,50360,761
Creditors amounts falling due within one year5(41,851)(50,126)
Net current assets (liabilities)20,65210,635
Total assets less current liabilities60,55860,937
Creditors amounts falling due after one year6(18,880)(35,592)
Net assets41,67825,345
Capital and reserves
Called up share capital1010
Profit and loss account41,66825,335
Shareholders' funds41,67825,345
The financial statements were approved and authorised for issue by the Board of Directors on 26 February 2025, and are signed on its behalf by:
ELSMORE, Ian
Director
Registered Company No. 12101861
ELSMORE CONSULTANCY SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 August 2347,2817,65454,935
Additions-2,7592,759
At 31 July 2447,28110,41357,694
Depreciation and impairment
At 01 August 239853,6484,633
Charge for year11,5741,58113,155
At 31 July 2412,5595,22917,788
Net book value
At 31 July 2434,7225,18439,906
At 31 July 2346,2964,00650,302
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables15,31319,849
Other debtors436-
Total15,74919,849
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,3793,400
Bank borrowings and overdrafts8,4009,226
Amounts owed to related parties2190
Taxation and social security17,07928,333
Finance lease and HP contracts8,5318,531
Accrued liabilities and deferred income460446
Total41,85150,126
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,35018,530
Other creditors8,53017,062
Total18,88035,592
Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
ELSMORE, Ian(190)78,61078,422(2)
(190)78,61078,422(2)