2 01/10/2023 30/09/2024 2024-09-30 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2023-10-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 11568763 2023-10-01 2024-09-30 11568763 2024-09-30 11568763 2023-09-30 11568763 2022-10-01 2023-09-30 11568763 2023-09-30 11568763 2022-09-30 11568763 core:PlantMachinery 2023-10-01 2024-09-30 11568763 core:MotorVehicles 2023-10-01 2024-09-30 11568763 bus:Director1 2023-10-01 2024-09-30 11568763 core:PlantMachinery 2023-09-30 11568763 core:MotorVehicles 2023-09-30 11568763 core:PlantMachinery 2024-09-30 11568763 core:MotorVehicles 2024-09-30 11568763 core:WithinOneYear 2024-09-30 11568763 core:WithinOneYear 2023-09-30 11568763 core:AfterOneYear 2024-09-30 11568763 core:AfterOneYear 2023-09-30 11568763 core:ShareCapital 2024-09-30 11568763 core:ShareCapital 2023-09-30 11568763 core:RetainedEarningsAccumulatedLosses 2024-09-30 11568763 core:RetainedEarningsAccumulatedLosses 2023-09-30 11568763 core:PlantMachinery 2023-09-30 11568763 core:MotorVehicles 2023-09-30 11568763 bus:SmallEntities 2023-10-01 2024-09-30 11568763 bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11568763 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11568763 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11568763 bus:FullAccounts 2023-10-01 2024-09-30
Company registration number: 11568763
Chris Hewitt Consultancy Ltd
Unaudited filleted financial statements
30 September 2024
Chris Hewitt Consultancy Ltd
Contents
Statement of financial position
Notes to the financial statements
Chris Hewitt Consultancy Ltd
Statement of financial position
30 September 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 22,098 28,917
_______ _______
22,098 28,917
Current assets
Debtors 6 14,280 24,933
Cash at bank and in hand 38,389 21,118
_______ _______
52,669 46,051
Creditors: amounts falling due
within one year 7 ( 37,952) ( 48,664)
_______ _______
Net current assets/(liabilities) 14,717 ( 2,613)
_______ _______
Total assets less current liabilities 36,815 26,304
Creditors: amounts falling due
after more than one year 8 ( 11,000) ( 17,500)
Provisions for liabilities ( 5,524) ( 7,229)
_______ _______
Net assets 20,291 1,575
_______ _______
Capital and reserves
Called up share capital 10 10
Profit and loss account 20,281 1,565
_______ _______
Shareholders funds 20,291 1,575
_______ _______
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 30 April 2025 , and are signed on behalf of the board by:
Christopher Hewitt
Director
Company registration number: 11568763
Chris Hewitt Consultancy Ltd
Notes to the financial statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is H & M Ltd, The Four Columns, Broughton Hall Business Park, Skipton, North Yorkshie, BD23 3AE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for the services rendered, net of discounts and Value Added Tax.Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.
Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 15 % reducing balance
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.
Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tangible assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 October 2023 and 30 September 2024 8,073 25,900 33,973
_______ _______ _______
Depreciation
At 1 October 2023 3,977 1,079 5,056
Charge for the year 614 6,205 6,819
_______ _______ _______
At 30 September 2024 4,591 7,284 11,875
_______ _______ _______
Carrying amount
At 30 September 2024 3,482 18,616 22,098
_______ _______ _______
At 30 September 2023 4,096 24,821 28,917
_______ _______ _______
6. Debtors
2024 2023
£ £
Trade debtors 13,750 8,844
Other debtors 530 16,089
_______ _______
14,280 24,933
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Corporation tax 21,822 15,096
Social security and other taxes 7,290 440
Other creditors 8,840 33,128
_______ _______
37,952 48,664
_______ _______
8. Creditors: amounts falling due after more than one year
2024 2023
£ £
Other creditors 11,000 17,500
_______ _______