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SHELFORD CONSULTING LTD

Registered Number
15401173
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2025

SHELFORD CONSULTING LTD
Company Information
for the period from 9 January 2024 to 31 January 2025

Directors

CONSTANCE, Daniel James
CONSTANCE, Rachel Mary

Registered Address

6 Edison Village
Nottingham Science & Technology Park
Nottingham
NG7 2RF

Registered Number

15401173 (England and Wales)
SHELFORD CONSULTING LTD
Balance Sheet as at
31 January 2025

Notes

2025

£

£

Fixed assets
Intangible assets310,800
Tangible assets4649
11,449
Current assets
Debtors524,810
Cash at bank and on hand75,685
100,495
Creditors amounts falling due within one year6(106,645)
Net current assets (liabilities)(6,150)
Total assets less current liabilities5,299
Provisions for liabilities7(148)
Net assets5,151
Capital and reserves
Called up share capital2
Profit and loss account5,149
Shareholders' funds5,151
The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2025, and are signed on its behalf by:
CONSTANCE, Daniel James
Director
Registered Company No. 15401173
SHELFORD CONSULTING LTD
Notes to the Financial Statements
for the period ended 31 January 2025

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.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
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.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
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:
Trade and other 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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2025
Average number of employees during the year2
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions12,00012,000
At 31 January 2512,00012,000
Amortisation and impairment
Charge for year1,2001,200
At 31 January 251,2001,200
Net book value
At 31 January 2510,80010,800
At 08 January 24--
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions866866
At 31 January 25866866
Depreciation and impairment
Charge for year217217
At 31 January 25217217
Net book value
At 31 January 25649649
At 08 January 24--
5.Debtors: amounts due within one year

2025

£
Other debtors165
Prepayments and accrued income24,645
Total24,810
6.Creditors: amounts due within one year

2025

£
Trade creditors / trade payables432
Amounts owed to related parties78,494
Taxation and social security25,022
Other creditors2,697
Total106,645
7.Provisions for liabilities

2025

£
Net deferred tax liability (asset)148
Total148
8.Related party transactions
During the year interest free loans were made available to the business by directors of £78,494.