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REGISTERED NUMBER: 09055276 (England and Wales)

















Unaudited Financial Statements

For The Year Ended 31 March 2025

for

Clare Steward Consulting Ltd

Clare Steward Consulting Ltd (Registered number: 09055276)

Contents of the Financial Statements
For The Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Clare Steward Consulting Ltd

Company Information
For The Year Ended 31 March 2025







DIRECTOR: Ms C Steward





REGISTERED OFFICE: 20-22 Wenlock Road
London
N1 7GU





REGISTERED NUMBER: 09055276 (England and Wales)





ACCOUNTANTS: GAATS LTD
20-22 Wenlock Road
London
N1 7GU

Clare Steward Consulting Ltd (Registered number: 09055276)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 871 52
Investments 5 855,418 675,938
856,289 675,990

CURRENT ASSETS
Debtors 6 45,754 2
Cash at bank 355,908 358,004
401,662 358,006
CREDITORS
Amounts falling due within one year 7 113,407 126,628
NET CURRENT ASSETS 288,255 231,378
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,144,544

907,368

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 1,144,543 907,367
SHAREHOLDERS' FUNDS 1,144,544 907,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 11 June 2025 and were signed by:





Ms C Steward - Director


Clare Steward Consulting Ltd (Registered number: 09055276)

Notes to the Financial Statements
For The Year Ended 31 March 2025


1. STATUTORY INFORMATION

Clare Steward 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.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on ·an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no estimates and assumptions which have had a significant risk of causing a material adjustment to the carrying amount of assets and liabilities

Turnover
Turnover 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.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

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

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade debtors and creditors.

Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an 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.

Debtors
Short terms debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is represented by current accounts, cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Short term creditors are measured at the transaction price.


Clare Steward Consulting Ltd (Registered number: 09055276)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued
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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 291 3,787 4,078
Additions - 1,248 1,248
Disposals - (3,787 ) (3,787 )
At 31 March 2025 291 1,248 1,539
DEPRECIATION
At 1 April 2024 239 3,787 4,026
Charge for year 13 416 429
Eliminated on disposal - (3,787 ) (3,787 )
At 31 March 2025 252 416 668
NET BOOK VALUE
At 31 March 2025 39 832 871
At 31 March 2024 52 - 52

Clare Steward Consulting Ltd (Registered number: 09055276)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2024 675,938
Additions 179,480
At 31 March 2025 855,418
NET BOOK VALUE
At 31 March 2025 855,418
At 31 March 2024 675,938

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 19,950 -
Other debtors 25,804 2
45,754 2

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Taxation and social security 111,007 121,342
Other creditors 2,400 5,286
113,407 126,628

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
1 Ordinary £1 1 1

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
Ms C Steward
Balance outstanding at start of year (4,198 ) (4,198 )
Amounts advanced 30,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 25,802 (4,198 )