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Company registration number: 07273505
CHURTON CONSULTING LIMITED
UNAUDITED FILLETED FINANCIAL STATEMENTS
30 June 2024
CHURTON CONSULTING LIMITED
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
CHURTON CONSULTING LIMITED
DIRECTORS AND OTHER INFORMATION
Directors Mr D O Morris
Mrs I M Morris
Secretary Mrs I M Morris
Company number 07273505
Registered office Countrywide House
Knights Way
Battlefield Enterprise Park
Shrewsbury
SY1 3AB
Business address Black Lion House
Pulverbatch
Shrewsbury
Shropshire
SY5 8EA
Accountants Heywoods
Countrywide House
Knights Way
Shrewsbury
Shropshire
SY1 3AB
CHURTON CONSULTING LIMITED
CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE
UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CHURTON CONSULTING LIMITED
YEAR ENDED 30TH JUNE 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Churton Consulting Limited for the year ended 30 June 2024 which comprise the statement of financial position, statement of changes in equity and 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 at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Churton Consulting Limited, as a body, in accordance with the terms of our engagement letter dated 24 May 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Churton Consulting Limited and state those matters that we have agreed to state to the board of directors of Churton Consulting Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Churton Consulting Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Churton Consulting 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 Churton Consulting Limited. You consider that Churton Consulting 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 Churton Consulting 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.
Heywoods
Chartered Accountants
Countrywide House
Knights Way
Shrewsbury
Shropshire
SY1 3AB
17 February 2025
CHURTON CONSULTING LIMITED
STATEMENT OF FINANCIAL POSITION
30TH JUNE 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 1,727 2,033
_______ _______
1,727 2,033
Current assets
Debtors 6 15,309 33,504
Cash at bank and in hand 2,974 816
_______ _______
18,283 34,320
Creditors: amounts falling due
within one year 7 ( 12,237) ( 20,608)
_______ _______
Net current assets 6,046 13,712
_______ _______
Total assets less current liabilities 7,773 15,745
Creditors: amounts falling due
after more than one year 8 ( 10,823) ( 13,025)
Provisions for liabilities ( 328) ( 386)
_______ _______
Net (liabilities)/assets ( 3,378) 2,334
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account ( 3,478) 2,234
_______ _______
Shareholders (deficit)/funds ( 3,378) 2,334
_______ _______
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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 comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 10 February 2025 , and are signed on behalf of the board by:
Mr D O Morris
Director
Company registration number: 07273505
CHURTON CONSULTING LIMITED
STATEMENT OF CHANGES IN EQUITY
YEAR ENDED 30TH JUNE 2024
Called up share capital Profit and loss account Total
£ £ £
At 1 July 2022 100 6,646 6,746
Profit for the year 38,788 38,788
_______ _______ _______
Total comprehensive income for the year - 38,788 38,788
Dividends paid and payable ( 43,200) ( 43,200)
_______ _______ _______
Total investments by and distributions to owners - ( 43,200) ( 43,200)
_______ _______ _______
At 30 June 2023 and 1 July 2023 100 2,234 2,334
Profit for the year 9,288 9,288
_______ _______ _______
Total comprehensive income for the year - 9,288 9,288
Dividends paid and payable ( 15,000) ( 15,000)
_______ _______ _______
Total investments by and distributions to owners - ( 15,000) ( 15,000)
_______ _______ _______
At 30 June 2024 100 ( 3,478) ( 3,378)
_______ _______ _______
CHURTON CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30TH JUNE 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Battlefield Enterprise Park, Shrewsbury, SY1 3AB.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company is insolvent and dependant upon the continued support of the directors. The company has paid illegal dividends and the directors are aware of the consequences.
Turnover
Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
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:
Fittings fixtures and equipment - 15 % reducing balance
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 July 2023 and 30 June 2024 4,383 4,383
_______ _______
Depreciation
At 1 July 2023 2,351 2,351
Charge for the year 305 305
_______ _______
At 30 June 2024 2,656 2,656
_______ _______
Carrying amount
At 30 June 2024 1,727 1,727
_______ _______
At 30 June 2023 2,032 2,032
_______ _______
6. Debtors
2024 2023
£ £
Trade debtors - 10,737
Other debtors 15,309 22,767
_______ _______
15,309 33,504
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 2,201 2,201
Corporation tax 2,236 9,698
Social security and other taxes 749 2,564
Other creditors 7,051 6,145
_______ _______
12,237 20,608
_______ _______
8. Creditors: amounts falling due after more than one year
2024 2023
£ £
Other creditors 10,823 13,025
_______ _______
9. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr D O Morris ( 4,917) 204 ( 4,713)
_______ _______ _______
2023
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr D O Morris ( 3,011) ( 1,906) ( 4,917)
_______ _______ _______