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Etude Consulting Limited

Registered Number
08114323
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

Etude Consulting Limited
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Edmond Cremin
Naomi Grint
Thomas Leferve
Catherine Millen
William South
Leon Tatlock

Registered Address

The Foundry
5 Baldwin Terrace
London
N1 7RU

Registered Number

08114323 (England and Wales)
Etude Consulting Limited
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets363,77032,979
Tangible assets444,37737,625
108,14770,604
Current assets
Debtors499,615298,061
Cash at bank and on hand613,391592,700
1,113,006890,761
Creditors amounts falling due within one year5(284,868)(254,156)
Net current assets (liabilities)828,138636,605
Total assets less current liabilities936,285707,209
Net assets936,285707,209
Capital and reserves
Called up share capital100100
Profit and loss account936,185707,109
Shareholders' funds936,285707,209
The financial statements were approved and authorised for issue by the Board of Directors on 17 March 2025, and are signed on its behalf by:
Thomas Leferve
Director
Registered Company No. 08114323
Etude Consulting Limited
Notes to the Financial Statements
for the year ended 30 June 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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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 (%)Straight line (years)
Fixtures and fittings-10
Vehicles25-
Office Equipment-4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year1615
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 2332,97932,979
Additions55,14555,145
Revaluations6,3436,343
Disposals(30,697)(30,697)
At 30 June 2463,77063,770
Net book value
At 30 June 2463,77063,770
At 30 June 2332,97932,979
4.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 July 2350,67644,34495,020
Additions78818,52719,315
Disposals-(1,475)(1,475)
At 30 June 2451,46461,396112,860
Depreciation and impairment
At 01 July 2328,49828,89757,395
Charge for year5,5886,97512,563
On disposals-(1,475)(1,475)
At 30 June 2434,08634,39768,483
Net book value
At 30 June 2417,37826,99944,377
At 30 June 2322,17815,44737,625
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables87,26052,495
Taxation and social security118,18688,588
Other creditors1,04941,655
Accrued liabilities and deferred income78,37371,418
Total284,868254,156