Registered number
12991848
Emma Pugh Consulting Limited
Unaudited Filleted Accounts
30 November 2024
Emma Pugh Consulting Limited
Registered number: 12991848
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,352 1,066
Current assets
Debtors 4 35,282 11,041
Cash at bank and in hand 22,196 32,046
57,478 43,087
Creditors: amounts falling due within one year 5 (38,405) (17,380)
Net current assets 19,073 25,707
Total assets less current liabilities 20,425 26,773
Provisions for liabilities (257) (203)
Net assets 20,168 26,570
Capital and reserves
Called up share capital 100 100
Profit and loss account 20,068 26,470
Shareholder's funds 20,168 26,570
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Emma Pugh
Director
Approved by the board on 21 March 2025
Emma Pugh Consulting Limited
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment over 3 years
Office equipment over 6.6 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2023 2,832 974 3,806
Additions 1,166 - 1,166
Disposals (1,348) - (1,348)
At 30 November 2024 2,650 974 3,624
Depreciation
At 1 December 2023 2,448 292 2,740
Charge for the year 732 146 878
On disposals (1,346) - (1,346)
At 30 November 2024 1,834 438 2,272
Net book value
At 30 November 2024 816 536 1,352
At 30 November 2023 384 682 1,066
4 Debtors 2024 2023
£ £
Trade debtors 33,309 8,873
Other debtors 1,973 2,168
35,282 11,041
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 29 -
Taxation and social security costs 8,232 12,531
Other creditors 30,144 4,849
38,405 17,380
6 Related party transactions
None noted
7 Transactions with Director
During the year Emma Pugh used a current account with the company to record amounts due to her and amounts drawn by her. As at 30th November 2024 the account shows an amount owed back to her of £4,939.88 (2023: £3,603.95). The amounts owed are repayable on demand and carry interest.
8 Controlling party
Emma Pugh owns 100% of the share capital and is the sole director of Emma Pugh Consulting Limited, she is therefore also the ultimate controlling party of Emma Pugh Consulting Limited
9 Other information
Emma Pugh Consulting Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
Thurba View House
Middleton
Rhossili
Swansea
SA3 1PJ
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