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Registration number: 09808221

A.B. Coultate Consulting Limited

Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 March 2025

 

A.B. Coultate Consulting Limited

Contents

Company Information

1

Profit and Loss Account and Statement of Retained Earnings

2

Statement of Comprehensive Income

3

Abridged Balance Sheet

4

Notes to the Unaudited Abridged Financial Statements

5 to 9

 

A.B. Coultate Consulting Limited

Company Information

Director

Mr Coultate

Registered office

Charles Rippin & Turner
Middlesex House
130 College Road
Harrow
Middlesex
HA1 1BQ

Accountants

Charles Rippin & Turner
Chartered AccountantsMiddlesex House
130 College Road
Harrow
Middlesex
HA1 1BQ

 

A.B. Coultate Consulting Limited

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 March 2025

Note

2025
£

2024
£

Turnover

 

56,748

50,669

Cost of sales

 

(5,160)

(4,428)

Gross profit

 

51,588

46,241

Administrative expenses

 

(26,361)

(27,742)

Operating profit

 

25,227

18,499

Profit before tax

25,227

18,499

Taxation

 

(4,818)

(3,543)

Profit for the financial year

 

20,409

14,956

Retained earnings brought forward

 

13,321

23,365

Dividends paid

 

(22,000)

(25,000)

Retained earnings carried forward

 

11,730

13,321

 

A.B. Coultate Consulting Limited

Statement of Comprehensive Income for the Year Ended 31 March 2025

2025
£

2024
£

Profit for the year

20,409

14,956

Total comprehensive income for the year

20,409

14,956

 

A.B. Coultate Consulting Limited

(Registration number: 09808221)
Abridged Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

82

212

Current assets

 

Debtors

9,640

9,639

Cash at bank and in hand

 

13,706

9,855

 

23,346

19,494

Creditors: Amounts falling due within one year

(10,647)

(5,384)

Net current assets

 

12,699

14,110

Total assets less current liabilities

 

12,781

14,322

Accruals and deferred income

 

(1,050)

(1,000)

Net assets

 

11,731

13,322

Capital and reserves

 

Called up share capital

1

1

Retained earnings

11,730

13,321

Shareholders' funds

 

11,731

13,322

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 June 2025
 

.........................................
Mr Coultate
Director

 

A.B. Coultate Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Charles Rippin & Turner
Middlesex House
130 College Road
Harrow
Middlesex
HA1 1BQ

These financial statements were authorised for issue by the director on 5 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

A.B. Coultate Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% per annum reducing balance method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

 

A.B. Coultate Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

 

A.B. Coultate Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2024

1,189

1,189

At 31 March 2025

1,189

1,189

Depreciation

At 1 April 2024

977

977

Charge for the year

130

130

At 31 March 2025

1,107

1,107

Carrying amount

At 31 March 2025

82

82

At 31 March 2024

212

212

5

Dividends

2025

2024

£

£

 

 

Interim dividends paid

2025
£

2024
£

Interim dividend of £22,000.00 (2024 - £25,000.00) per each Ordinary shares

22,000

25,000

 

 

6

Related party transactions

 

A.B. Coultate Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Director's remuneration

The director's remuneration for the year was as follows:

2025
£

2024
£

Remuneration

9,480

9,480