Registered number
10934451
De Queiros Consultancy Ltd
Filleted Accounts
31 August 2024
De Queiros Consultancy Ltd
Registered number: 10934451
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 710 946
Current assets
Debtors 4 34,650 -
Cash at bank and in hand 112,566 126,305
147,216 126,305
Creditors: amounts falling due within one year 5 (141,030) (57,399)
Net current assets 6,186 68,906
Net assets 6,896 69,852
Capital and reserves
Called up share capital 2 2
Profit and loss account 6,894 69,850
Shareholders' funds 6,896 69,852
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Sharmila Kopan De Queiros
Director
Approved by the board on 31 March 2025
De Queiros Consultancy Ltd
Notes to the Accounts
for the year ended 31 August 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.
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:
Plant and machinery 25% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
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.
Foreign currency translation
Transactions in foreign currencies are recognised at the rate of exchange ruling at the date of the transaction.
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 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2023 3,331
At 31 August 2024 3,331
Depreciation
At 1 September 2023 2,385
Charge for the year 236
At 31 August 2024 2,621
Net book value
At 31 August 2024 710
At 31 August 2023 946
4 Debtors 2024 2023
£ £
Trade debtors 34,650 -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 75,813 50,599
Other creditors 65,217 6,800
141,030 57,399
6 Other information
De Queiros Consultancy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
c/o Holmes Accountancy Ltd
Linford Forum
18 Rockingham Drive
Linford Wood, Milton Keynes
MK14 6LY
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