IRIS Accounts Production v24.3.2.46 09656782 director 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh096567822023-06-30096567822024-06-30096567822023-07-012024-06-30096567822022-06-30096567822022-07-012023-06-30096567822023-06-3009656782ns15:EnglandWales2023-07-012024-06-3009656782ns14:PoundSterling2023-07-012024-06-3009656782ns10:Director12023-07-012024-06-3009656782ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3009656782ns10:SmallEntities2023-07-012024-06-3009656782ns10:AuditExemptWithAccountantsReport2023-07-012024-06-3009656782ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3009656782ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3009656782ns10:FullAccounts2023-07-012024-06-3009656782ns10:RegisteredOffice2023-07-012024-06-3009656782ns5:CurrentFinancialInstruments2024-06-3009656782ns5:CurrentFinancialInstruments2023-06-3009656782ns5:Non-currentFinancialInstruments2024-06-3009656782ns5:Non-currentFinancialInstruments2023-06-3009656782ns5:ShareCapital2024-06-3009656782ns5:ShareCapital2023-06-3009656782ns5:RetainedEarningsAccumulatedLosses2024-06-3009656782ns5:RetainedEarningsAccumulatedLosses2023-06-3009656782ns5:LandBuildings2023-07-012024-06-3009656782ns5:PlantMachinery2023-07-012024-06-3009656782ns5:LandBuildings2023-06-3009656782ns5:PlantMachinery2023-06-3009656782ns5:LandBuildings2024-06-3009656782ns5:PlantMachinery2024-06-3009656782ns5:LandBuildings2023-06-3009656782ns5:PlantMachinery2023-06-3009656782ns5:CostValuation2023-06-3009656782ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3009656782ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30
REGISTERED NUMBER: 09656782 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Equal International Consulting Ltd

Equal International Consulting Ltd (Registered number: 09656782)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Equal International Consulting Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mr A F Ofield-Kerr





REGISTERED OFFICE: Unit 9 Stairbridge Court
Stairbridge Lane
Bolney
Haywards Heath
West Sussex
RH17 5PA





REGISTERED NUMBER: 09656782 (England and Wales)





ACCOUNTANTS: Indigo Tax and Accountancy Limited
The Barn
Brighton Road
Lower Beeding
Horsham
West Sussex
RH13 6PT

Equal International Consulting Ltd (Registered number: 09656782)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 240,232 532,065
Investments 5 6,005 6,005
246,237 538,070

CURRENT ASSETS
Debtors 6 297,126 565,997
Cash in hand 86,917 172,979
384,043 738,976
CREDITORS
Amounts falling due within one year 7 80,258 579,633
NET CURRENT ASSETS 303,785 159,343
TOTAL ASSETS LESS CURRENT
LIABILITIES

550,022

697,413

CREDITORS
Amounts falling due after more than one year 8 (13,950 ) (34,111 )

PROVISIONS FOR LIABILITIES (2,358 ) (2,620 )
NET ASSETS 533,714 660,682

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 533,713 660,681
SHAREHOLDERS' FUNDS 533,714 660,682

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

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

The director acknowledges his 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.

Equal International Consulting Ltd (Registered number: 09656782)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2025 and were signed by:





Mr A F Ofield-Kerr - Director


Equal International Consulting Ltd (Registered number: 09656782)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Equal International Consulting Ltd 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.

Preparation of consolidated financial statements
The financial statements contain information about Equal International Consulting Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

The company recognises turnover of long-term contracts upon the successful completion of the project deliverables included within the terms of the contract to the end user.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - straight line over 4 years

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Equal International Consulting Ltd (Registered number: 09656782)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 4 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 526,773 44,625 571,398
Additions 2,227 6,372 8,599
Disposals (293,764 ) (10,848 ) (304,612 )
At 30 June 2024 235,236 40,149 275,385
DEPRECIATION
At 1 July 2023 8,497 30,836 39,333
Charge for year 2,263 7,751 10,014
Eliminated on disposal (3,346 ) (10,848 ) (14,194 )
At 30 June 2024 7,414 27,739 35,153
NET BOOK VALUE
At 30 June 2024 227,822 12,410 240,232
At 30 June 2023 518,276 13,789 532,065

Included in cost of land and buildings is freehold land of £ 212,603 (2023 - £ 472,907 ) which is not depreciated.

5. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 100 5,905 6,005
NET BOOK VALUE
At 30 June 2024 100 5,905 6,005
At 30 June 2023 100 5,905 6,005

Equal International Consulting Ltd (Registered number: 09656782)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 325,216
Amounts owed by group undertakings 187,942 168,765
Other debtors 109,184 72,016
297,126 565,997

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 15,903 13,420
Taxation and social security 21,644 30,854
Other creditors 42,711 535,359
80,258 579,633

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 13,950 34,111

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Equal International Consulting Ltd

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 Equal International Consulting Ltd for the year ended 30 June 2024 which comprise the Statement of Income and Retained Earnings, 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 Equal International Consulting Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Equal International Consulting Ltd and state those matters that we have agreed to state to the director of Equal International Consulting Ltd 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 Equal International Consulting Ltd and its director for our work or for this report.

It is your duty to ensure that Equal International Consulting Ltd 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 loss of Equal International Consulting Ltd. You consider that Equal International Consulting Ltd 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 Equal International Consulting Ltd. 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.






Indigo Tax and Accountancy Limited
The Barn
Brighton Road
Lower Beeding
Horsham
West Sussex
RH13 6PT


20 March 2025