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Registered Number: 03861656
England and Wales

 

 

 

FIRSTMARK CONSULTANCY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Doyles
31 October 2024



....................................................

Doyles

51 Station Road
Marston Green
Birmingham
B37 7AB
06 May 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 16,022    10,415 
Tangible fixed assets 4 135,084    129,218 
151,106    139,633 
Current assets      
Stocks 943,975    811,951 
Debtors: amounts falling due within one year 1,011,168    916,127 
Cash at bank and in hand 742,486    594,439 
2,697,629    2,322,517 
Creditors: amount falling due within one year (1,072,993)   (799,430)
Net current assets 1,624,636    1,523,087 
 
Total assets less current liabilities 1,775,742    1,662,720 
Creditors: amount falling due after more than one year (13,335)   (33,334)
Provisions for liabilities (43,558)   (37,749)
Net assets 1,718,849    1,591,637 
 

Capital and reserves
     
Called up share capital 5 12    12 
Profit and loss account 1,718,837    1,591,625 
Shareholders' funds 1,718,849    1,591,637 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 06 May 2025 and were signed on its behalf by:


-------------------------------
Daniel Kelsey
Director
2
General Information
Firstmark Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 03861656, registration address Unit 1a, Burntree Ind. Est, Groveland Road, Tividale, DY4 7UD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 11% Straight Line
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 31 (2023 : 29).
3.

Intangible fixed assets

Cost Goodwill   Website   Total
  £   £   £
At 01 November 2023 19,457    18,750    38,207 
Additions 7,983      7,983 
Disposals    
At 31 October 2024 27,440    18,750    46,190 
Amortisation
At 01 November 2023 11,604    16,188    27,792 
Charge for year 1,345    1,031    2,376 
On disposals    
At 31 October 2024 12,949    17,219    30,168 
Net book values
At 31 October 2024 14,491    1,531    16,022 
At 31 October 2023 7,853    2,562    10,415 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Total
  £   £   £   £
At 01 November 2023 17,119    268,584    59,475    345,178 
Additions 35,494    19,303    7,500    62,297 
Disposals      
At 31 October 2024 52,613    287,887    66,975    407,475 
Depreciation
At 01 November 2023 11,187    170,449    34,324    215,960 
Charge for year 8,402    37,092    10,937    56,431 
On disposals      
At 31 October 2024 19,589    207,541    45,261    272,391 
Net book values
Closing balance as at 31 October 2024 33,024    80,346    21,714    135,084 
Opening balance as at 01 November 2023 5,932    98,135    25,151    129,218 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
12 Class A shares of £1.00 each 12    12 
12    12 

6.

Ultimate Controlling Parties

The Company is under the ultimate control of; Mr J Kesley (Director), Mrs D Kelsey (Co.Secretary), Mr D Kelsey (Director) and Mr B Kelsey (Director). Each of the above persons has a 25% holding of the company's issued share capital.
3