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REGISTERED NUMBER: 07575602 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2023 TO 30 JUNE 2024

FOR

SAW THE GAP CONSULTANCY LIMITED

SAW THE GAP CONSULTANCY LIMITED (REGISTERED NUMBER: 07575602)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SAW THE GAP CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024







DIRECTORS: M R Bates
W J Smallwood





REGISTERED OFFICE: 1a Tournament Court
Edgehill Drive
Warwick
Warwickshire
CV34 6LG





REGISTERED NUMBER: 07575602 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA

SAW THE GAP CONSULTANCY LIMITED (REGISTERED NUMBER: 07575602)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,257 29,786

CURRENT ASSETS
Debtors 5 145,620 61,172
Cash at bank 296,629 55,319
442,249 116,491
CREDITORS
Amounts falling due within one year 6 221,023 62,024
NET CURRENT ASSETS 221,226 54,467
TOTAL ASSETS LESS CURRENT
LIABILITIES

243,483

84,253

PROVISIONS FOR LIABILITIES - 7,447
NET ASSETS 243,483 76,806

CAPITAL AND RESERVES
Called up and paid share capital 88,100 88,100
Retained earnings 155,383 (11,294 )
SHAREHOLDERS' FUNDS 243,483 76,806

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SAW THE GAP CONSULTANCY LIMITED (REGISTERED NUMBER: 07575602)

BALANCE SHEET - continued
30 JUNE 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 February 2025 and were signed on its behalf by:





M R Bates - Director


SAW THE GAP CONSULTANCY LIMITED (REGISTERED NUMBER: 07575602)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024


1. STATUTORY INFORMATION

Saw The Gap Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover relates to the provision of services and is recognised once the service has been provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Financial instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation
Taxation for the period comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


SAW THE GAP CONSULTANCY LIMITED (REGISTERED NUMBER: 07575602)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 30 (2023 - 36 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 149,632
Additions 449
At 30 June 2024 150,081
DEPRECIATION
At 1 April 2023 119,846
Charge for period 7,978
At 30 June 2024 127,824
NET BOOK VALUE
At 30 June 2024 22,257
At 31 March 2023 29,786

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 77,182 -
Amounts owed by group undertakings 48,672 48,672
Other debtors 19,766 12,500
145,620 61,172

SAW THE GAP CONSULTANCY LIMITED (REGISTERED NUMBER: 07575602)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 10,594 29,352
Amounts owed to group undertakings 47,259 3,831
Taxation and social security 56,550 6,259
Other creditors 106,620 22,582
221,023 62,024

7. RELATED PARTY DISCLOSURES

Saw The Gap Consultancy Limited is a subsidiary of Banana Moon Holdings Limited, the parent company, and shares the same registered office.