Registered number
03281894
Cazaly Consultants Limited
Filleted Accounts
31 January 2025
Cazaly Consultants Limited
Registered number: 03281894
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 586,472 592,114
Investments 4 1 1
586,473 592,115
Current assets
Debtors 5 114,997 196,785
Creditors: amounts falling due within one year 6 (93,114) (81,440)
Net current assets 21,883 115,345
Total assets less current liabilities 608,356 707,460
Creditors: amounts falling due after more than one year 7 (280,317) (347,662)
Net assets 328,039 359,798
Capital and reserves
Called up share capital 100 100
Profit and loss account 327,939 359,698
Shareholders' funds 328,039 359,798
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P A Cazaly
Director
Approved by the board on 8 May 2025
Cazaly Consultants Limited
Notes to the Accounts
for the year ended 31 January 2025
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Motor vehicles over 4 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 February 2024 610,012 2,337 4,511 616,860
Additions 233 - - 233
At 31 January 2025 610,245 2,337 4,511 617,093
Depreciation
At 1 February 2024 20,153 2,337 2,256 24,746
Charge for the year 4,747 - 1,128 5,875
At 31 January 2025 24,900 2,337 3,384 30,621
Net book value
At 31 January 2025 585,345 - 1,127 586,472
At 31 January 2024 589,859 - 2,255 592,114
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 February 2024 1
At 31 January 2025 1
5 Debtors 2025 2024
£ £
Trade debtors 114,600 196,360
Other debtors 397 425
114,997 196,785
6 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 7,402 7,482
Trade creditors 704 4,750
Amounts due to directors 83,693 67,723
Taxation and social security costs 317 535
Other creditors 998 950
93,114 81,440
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 280,317 347,662
8 Other information
Cazaly Consultants Limited is a private company limited by shares and incorporated in England. Its registered office is:
I Singles Cross
Blueberry Lane
Knockholt
Sevenoaks
TN14 7NH
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