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REGISTERED NUMBER: 04554121 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

KNOWLEDGE-BASED MANAGEMENT CONSULTANTS
LIMITED

KNOWLEDGE-BASED MANAGEMENT CONSULTANTS
LIMITED (REGISTERED NUMBER: 04554121)

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


KNOWLEDGE-BASED MANAGEMENT CONSULTANTS
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTOR: K B McNaught





SECRETARY: Mrs S L McNaught





REGISTERED OFFICE: 25 St Thomas Street
Winchester
Hampshire
SO23 9HJ





REGISTERED NUMBER: 04554121 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

KNOWLEDGE-BASED MANAGEMENT CONSULTANTS
LIMITED (REGISTERED NUMBER: 04554121)

BALANCE SHEET
30TH SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 31,237 35,892
Investments 6 1,165,211 1,107,927
Investment property 7 271,831 271,831
1,468,279 1,415,650

CURRENT ASSETS
Stocks 44,103 -
Debtors 8 61,434 2,234
Cash at bank 464,177 374,687
569,714 376,921
CREDITORS
Amounts falling due within one year 9 91,926 46,116
NET CURRENT ASSETS 477,788 330,805
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,946,067

1,746,455

PROVISIONS FOR LIABILITIES 86,688 50,997
NET ASSETS 1,859,379 1,695,458

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,859,279 1,695,358
SHAREHOLDERS' FUNDS 1,859,379 1,695,458

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 director acknowledges his 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.

KNOWLEDGE-BASED MANAGEMENT CONSULTANTS
LIMITED (REGISTERED NUMBER: 04554121)

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 director and authorised for issue on 10th June 2025 and were signed by:





K B McNaught - Director


KNOWLEDGE-BASED MANAGEMENT CONSULTANTS
LIMITED (REGISTERED NUMBER: 04554121)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


1. STATUTORY INFORMATION

Knowledge-Based Management Consultants Limited 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten 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.
Office Equipment - 25% on reducing balance
Motor vehicles - 20% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


KNOWLEDGE-BASED MANAGEMENT CONSULTANTS
LIMITED (REGISTERED NUMBER: 04554121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
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 operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2023
and 30th September 2024 5,850
AMORTISATION
At 1st October 2023
and 30th September 2024 5,850
NET BOOK VALUE
At 30th September 2024 -
At 30th September 2023 -

KNOWLEDGE-BASED MANAGEMENT CONSULTANTS
LIMITED (REGISTERED NUMBER: 04554121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


5. TANGIBLE FIXED ASSETS
Plant and Office Motor
machinery Equipment vehicles Totals
£    £    £    £   
COST
At 1st October 2023 1,481 16,070 52,619 70,170
Additions 3,512 - - 3,512
At 30th September 2024 4,993 16,070 52,619 73,682
DEPRECIATION
At 1st October 2023 369 14,966 18,943 34,278
Charge for year 1,157 275 6,735 8,167
At 30th September 2024 1,526 15,241 25,678 42,445
NET BOOK VALUE
At 30th September 2024 3,467 829 26,941 31,237
At 30th September 2023 1,112 1,104 33,676 35,892

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1st October 2023 1,107,927
Additions 162,364
Disposals (252,500 )
Revaluations 147,420
At 30th September 2024 1,165,211
NET BOOK VALUE
At 30th September 2024 1,165,211
At 30th September 2023 1,107,927

KNOWLEDGE-BASED MANAGEMENT CONSULTANTS
LIMITED (REGISTERED NUMBER: 04554121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


6. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 30th September 2024 is represented by:

Other
investments
£   
Valuation in 2018 178,892
Valuation in 2019 15,838
Valuation in 2020 (85,496 )
Valuation in 2021 225,870
Valuation in 2022 (236,147 )
Valuation in 2023 69,138
Valuation in 2024 147,420
Cost 849,696
1,165,211

7. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st October 2023
and 30th September 2024 271,831
NET BOOK VALUE
At 30th September 2024 271,831
At 30th September 2023 271,831

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 60,342 1,320
Other debtors 1,092 914
61,434 2,234

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 26,788 2,131
Taxation and social security 49,900 40,116
Other creditors 15,238 3,869
91,926 46,116