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PITTILLA BELL CONSULTING LIMITED

Registered Number
07756879
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

PITTILLA BELL CONSULTING LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Christopher Lawson
Dale Robinson

Registered Address

Unit B, Oakmere
Belmont Business Park
Durham
DH1 1TW

Registered Number

07756879 (England and Wales)
PITTILLA BELL CONSULTING LIMITED
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets49,40310,489
9,40310,489
Current assets
Debtors587,744154,951
Cash at bank and on hand148,867192,881
236,611347,832
Creditors amounts falling due within one year6(100,197)(133,554)
Net current assets (liabilities)136,414214,278
Total assets less current liabilities145,817224,767
Provisions for liabilities7(1,390)(1,103)
Net assets144,427223,664
Capital and reserves
Called up share capital100100
Profit and loss account144,327223,564
Shareholders' funds144,427223,664
The financial statements were approved and authorised for issue by the Board of Directors on 24 March 2025, and are signed on its behalf by:
Christopher Lawson
Director
Dale Robinson
Director

Registered Company No. 07756879
PITTILLA BELL CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover comprises revenue earned under contracts to provide services and advice to third parties. Revenue is recognised when, and to the extent that, the company obtains the right to consideration in exchange for its performance under those contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable, including recoverable expenses and disbursements, but excluding value added tax. For incomplete contracts, an assessment is made of the extent to which revenue has been earned.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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 initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Purchase of company - 20% straight line If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings33-
Office Equipment-3
2.Average number of employees

20242023
Average number of employees during the year78
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 September 2345,00045,000
At 31 August 2445,00045,000
Amortisation and impairment
At 01 September 2345,00045,000
At 31 August 2445,00045,000
Net book value
At 31 August 24--
At 31 August 23--
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 September 232,92625,34628,272
Additions1,9412,1094,050
At 31 August 244,86727,45532,322
Depreciation and impairment
At 01 September 232,13915,64417,783
Charge for year5984,5385,136
At 31 August 242,73720,18222,919
Net book value
At 31 August 242,1307,2739,403
At 31 August 237879,70210,489
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables56,68992,000
Other debtors13,74742,894
Prepayments and accrued income17,30820,057
Total87,744154,951
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,5461,980
Taxation and social security78,032102,218
Other creditors3,3183,318
Accrued liabilities and deferred income17,30126,038
Total100,197133,554
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.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,3901,103
Total1,3901,103
8.Related party transactions
During the year, the directors had a loan account with the company. As at 01/09/2023, the directors owed the company £nil. During the year, the company has made advancements of £1,916. As at 31/08/2024, the directors owed the company £1,916 which was repaid within 9 months of the year end.
9.Parent-subsidiary relationships
As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone. This company is a wholly owned subsidiary of its parent undertaking Pittilla Bell (Holdings) Limited, a registered company registered in England and Wales, company number 14117289.