IRIS Accounts Production v25.1.0.734 07437830 Board of Directors 1.1.24 31.12.24 31.12.24 0 0 false true false false true false 3468 3468 3468 3468 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh074378302023-12-31074378302024-12-31074378302024-01-012024-12-31074378302022-12-31074378302023-01-012023-12-31074378302023-12-3107437830ns15:EnglandWales2024-01-012024-12-3107437830ns14:PoundSterling2024-01-012024-12-3107437830ns10:Director12024-01-012024-12-3107437830ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3107437830ns10:SmallEntities2024-01-012024-12-3107437830ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3107437830ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3107437830ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3107437830ns10:FullAccounts2024-01-012024-12-3107437830ns10:Director2422023-12-3107437830ns10:Director2422023-01-012023-12-3107437830ns10:Director2422024-01-012024-12-3107437830ns10:Director2422023-12-3107437830ns10:Director22024-01-012024-12-3107437830ns10:RegisteredOffice2024-01-012024-12-3107437830ns5:CurrentFinancialInstruments2024-12-3107437830ns5:CurrentFinancialInstruments2023-12-3107437830ns5:ShareCapital2024-12-3107437830ns5:ShareCapital2023-12-3107437830ns5:RetainedEarningsAccumulatedLosses2024-12-3107437830ns5:RetainedEarningsAccumulatedLosses2023-12-3107437830ns5:ComputerEquipment2024-01-012024-12-3107437830ns5:ComputerEquipment2023-12-3107437830ns5:ComputerEquipment2024-12-3107437830ns5:ComputerEquipment2023-12-3107437830ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3107437830ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31074378301ns10:Director12023-12-31074378301ns10:Director12022-12-31074378301ns10:Director12024-01-012024-12-31074378301ns10:Director12023-01-012023-12-31074378301ns10:Director12024-12-31074378301ns10:Director12023-12-31
REGISTERED NUMBER: 07437830 (England and Wales)















Financial Statements

for the Year Ended 31 December 2024

for

Stephen Child Consultancy Limited

Stephen Child Consultancy Limited (Registered number: 07437830)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Stephen Child Consultancy Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: S M Child
E C Child





REGISTERED OFFICE: Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA





REGISTERED NUMBER: 07437830 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA

Stephen Child Consultancy Limited (Registered number: 07437830)

Statement of Financial Position
31 December 2024

31/12/24 31/12/23
Notes £    £   
FIXED ASSETS
Property, plant and equipment 5 372 205

CURRENT ASSETS
Debtors 6 5,608 13,930
Cash at bank and in hand 35,124 72,131
40,732 86,061
CREDITORS
Amounts falling due within one year 7 (5,006 ) (18,045 )
NET CURRENT ASSETS 35,726 68,016
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,098

68,221

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 36,096 68,219
SHAREHOLDERS' FUNDS 36,098 68,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 14 April 2025 and were signed on its behalf by:





S M Child - Director


Stephen Child Consultancy Limited (Registered number: 07437830)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Stephen Child Consultancy 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Stephen Child Consultancy Limited (Registered number: 07437830)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. PROPERTY, PLANT AND EQUIPMENT
Computer
equipment
£   
Cost
At 1 January 2024 488
Additions 291
At 31 December 2024 779
Depreciation
At 1 January 2024 283
Charge for year 124
At 31 December 2024 407
Net book value
At 31 December 2024 372
At 31 December 2023 205

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade debtors 5,429 10,462
Other debtors 179 3,468
5,608 13,930

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Taxation and social security 1,680 12,831
Other creditors 3,326 5,214
5,006 18,045

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31/12/24 31/12/23
£    £   
S M Child and E C Child
Balance outstanding at start of year 3,468 -
Amounts advanced - 3,468
Amounts repaid (3,468 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 3,468

The directors loan was repaid in full on the 15 March 2024.