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REGISTERED NUMBER: 12203931 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th September 2024

for

CAULFIELD PHARMA CONSULTING LTD

CAULFIELD PHARMA CONSULTING LTD (REGISTERED NUMBER: 12203931)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAULFIELD PHARMA CONSULTING LTD

Company Information
for the Year Ended 30th September 2024







DIRECTORS: Mr DJM Caulfield
Mrs L Caulfield





REGISTERED OFFICE: 1 Butterburn Close
Newcastle-upon-Tyne
Tyne and Wear
NE7 7GR





REGISTERED NUMBER: 12203931 (England and Wales)





ACCOUNTANTS: BK Plus - Chorley
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

CAULFIELD PHARMA CONSULTING LTD (REGISTERED NUMBER: 12203931)

Balance Sheet
30th September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 180 360
Tangible assets 5 22,572 1,572
22,752 1,932

CURRENT ASSETS
Debtors 6 26,451 12,032
Cash at bank 102,781 78,572
129,232 90,604
CREDITORS
Amounts falling due within one year 7 52,741 33,854
NET CURRENT ASSETS 76,491 56,750
TOTAL ASSETS LESS CURRENT
LIABILITIES

99,243

58,682

PROVISIONS FOR LIABILITIES 1,073 299
NET ASSETS 98,170 58,383

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 98,070 58,283
98,170 58,383

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

CAULFIELD PHARMA CONSULTING LTD (REGISTERED NUMBER: 12203931)

Balance Sheet - continued
30th September 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th March 2025 and were signed on its behalf by:




Mr DJM Caulfield - Director



Mrs L Caulfield - Director


CAULFIELD PHARMA CONSULTING LTD (REGISTERED NUMBER: 12203931)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. STATUTORY INFORMATION

Caulfield Pharma Consulting Ltd 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.

2. ACCOUNTING POLICIES

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

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for goods supplied and services rendered, stated net of discounts.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.3% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 makes contributions into a recognised UK defined contribution pension scheme. Contributions payable are charged to profit or loss in the period to which they relate.

CAULFIELD PHARMA CONSULTING LTD (REGISTERED NUMBER: 12203931)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2023
and 30th September 2024 900
AMORTISATION
At 1st October 2023 540
Amortisation for year 180
At 30th September 2024 720
NET BOOK VALUE
At 30th September 2024 180
At 30th September 2023 360

CAULFIELD PHARMA CONSULTING LTD (REGISTERED NUMBER: 12203931)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1st October 2023 - - 3,017 3,017
Additions 656 21,499 1,088 23,243
At 30th September 2024 656 21,499 4,105 26,260
DEPRECIATION
At 1st October 2023 - - 1,445 1,445
Charge for year 14 1,792 437 2,243
At 30th September 2024 14 1,792 1,882 3,688
NET BOOK VALUE
At 30th September 2024 642 19,707 2,223 22,572
At 30th September 2023 - - 1,572 1,572

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 26,263 11,233
Prepayments 188 799
26,451 12,032

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 533 224
Tax 15,690 1,562
Social security and other taxes 1,292 1,291
VAT 7,872 7,404
Directors' current accounts 26,304 22,398
Accrued expenses 1,050 975
52,741 33,854

8. RELATED PARTY DISCLOSURES

At the 30th September 2024 the company owed £26,304 (2023 - £22,398) to its directors. No interest has been charged to the company in respect of this loan and it is repayable on demand.