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REGISTERED NUMBER: 14159707 (England and Wales)















ASTUTE CONSULTANCY GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024






ASTUTE CONSULTANCY GROUP LIMITED (REGISTERED NUMBER: 14159707)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ASTUTE CONSULTANCY GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTORS: A Watson
Miss L A Stone



REGISTERED OFFICE: W H Prior
Railway Court
Doncaster
South Yorkshire
DN4 5FB



REGISTERED NUMBER: 14159707 (England and Wales)



ACCOUNTANTS: W H Prior
Chartered Certified Accountants
Railway Court
Off Ten Pound Walk
Doncaster
South Yorkshire
DN4 5FB



BANKERS: Starling Bank Limited

ASTUTE CONSULTANCY GROUP LIMITED (REGISTERED NUMBER: 14159707)

BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 35,313 38,009

CURRENT ASSETS
Debtors 5 26,046 37,851
Cash at bank 64,683 47,479
90,729 85,330
CREDITORS
Amounts falling due within one year 6 45,482 22,707
NET CURRENT ASSETS 45,247 62,623
TOTAL ASSETS LESS CURRENT
LIABILITIES

80,560

100,632

CREDITORS
Amounts falling due after more than one
year

7

(24,926

)

(30,194

)

PROVISIONS FOR LIABILITIES (8,829 ) (9,502 )
NET ASSETS 46,805 60,936

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 46,605 60,736
SHAREHOLDERS' FUNDS 46,805 60,936

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

ASTUTE CONSULTANCY GROUP LIMITED (REGISTERED NUMBER: 14159707)

BALANCE SHEET - continued
30TH 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 Board of Directors and authorised for issue on 22nd March 2025 and were signed on its behalf by:





Miss L A Stone - Director


ASTUTE CONSULTANCY GROUP LIMITED (REGISTERED NUMBER: 14159707)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024


1. STATUTORY INFORMATION

Astute Consultancy Group 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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods - Turnover from the sale of goods is recognised at the point of sale.

Rendering of services - Turnover from the provision of services is recognised on completion of the service and, for engagements spanning the balance sheet date, it is recognised by reference to the stage of completion at the balance sheet date.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 25% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

ASTUTE CONSULTANCY GROUP LIMITED (REGISTERED NUMBER: 14159707)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


2. ACCOUNTING POLICIES - continued

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 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st July 2023 41,627
Additions 11,146
At 30th June 2024 52,773
DEPRECIATION
At 1st July 2023 3,618
Charge for year 13,842
At 30th June 2024 17,460
NET BOOK VALUE
At 30th June 2024 35,313
At 30th June 2023 38,009

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st July 2023
and 30th June 2024 36,340
DEPRECIATION
At 1st July 2023 2,367
Charge for year 8,877
At 30th June 2024 11,244
NET BOOK VALUE
At 30th June 2024 25,096
At 30th June 2023 33,973

ASTUTE CONSULTANCY GROUP LIMITED (REGISTERED NUMBER: 14159707)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,133 36,362
Other debtors 1,913 1,489
26,046 37,851

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 5,268 5,268
Taxation and social security 37,304 14,689
Other creditors 2,910 2,750
45,482 22,707

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 24,926 30,194

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30th June 2024 and the period ended 30th June 2023:

2024 2023
£    £   
A Watson and Miss L A Stone
Balance outstanding at start of year (64 ) -
Amounts repaid (379 ) (64 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (443 ) (64 )