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REGISTERED NUMBER: 11766477 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

EFM Consultancy Limited

EFM Consultancy Limited (Registered number: 11766477)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

EFM Consultancy Limited

Company Information
for the Year Ended 31 January 2025







DIRECTOR: E McIntyre





REGISTERED OFFICE: Regency House
33 Wood Street
Barnet
Hertfordshire
EN5 4BE





REGISTERED NUMBER: 11766477 (England and Wales)





ACCOUNTANTS: Cartwrights
Chartered Accountants and Business Advisors
Regency House
33 Wood Street
Barnet
Hertfordshire
EN5 4BE

EFM Consultancy Limited (Registered number: 11766477)

Balance Sheet
31 January 2025

31/1/25 31/1/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 671 787

CURRENT ASSETS
Debtors 5 18,155 11,396
Cash at bank 6,522 4,967
24,677 16,363
CREDITORS
Amounts falling due within one year 6 25,096 16,782
NET CURRENT LIABILITIES (419 ) (419 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

252

368

PROVISIONS FOR LIABILITIES 148 197
NET ASSETS 104 171

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 4 71
104 171

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 17 March 2025 and were signed by:




E McIntyre - Director


EFM Consultancy Limited (Registered number: 11766477)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

EFM 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on cost

Taxation
Taxation for the year comprises current and deferred 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 or deferred taxation assets and liabilities are not discounted.

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.

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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 1 (2024 - 1 ) .

EFM Consultancy Limited (Registered number: 11766477)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 1,349
Additions 225
At 31 January 2025 1,574
DEPRECIATION
At 1 February 2024 562
Charge for year 341
At 31 January 2025 903
NET BOOK VALUE
At 31 January 2025 671
At 31 January 2024 787

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/25 31/1/24
£    £   
Trade debtors 1,000 5,419
Other debtors 17,155 5,977
18,155 11,396

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/25 31/1/24
£    £   
Taxation and social security 23,449 16,532
Other creditors 1,647 250
25,096 16,782

7. RELATED PARTY DISCLOSURES

At the balance sheet date the director owed the company an amount of £10,247. This balance was repaid shortly after the year end.

8. ULTIMATE CONTROLLING PARTY

The controlling party is E McIntyre.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
EFM Consultancy Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EFM Consultancy Limited for the year ended 31 January 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of EFM Consultancy Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EFM Consultancy Limited and state those matters that we have agreed to state to the director of EFM Consultancy Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EFM Consultancy Limited and its director for our work or for this report.

It is your duty to ensure that EFM Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EFM Consultancy Limited. You consider that EFM Consultancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of EFM Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cartwrights
Chartered Accountants and Business Advisors
Regency House
33 Wood Street
Barnet
Hertfordshire
EN5 4BE


17 March 2025