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Company Registration No. 09014339 (England and Wales)
Illuminous Consulting Ltd Unaudited accounts for the year ended 30 April 2025
Illuminous Consulting Ltd Unaudited accounts Contents
Page
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Illuminous Consulting Ltd Company Information for the year ended 30 April 2025
Director
Mr M G Barham
Company Number
09014339 (England and Wales)
Registered Office
57 Mottram Road Beeston Nottingham NG9 4FW
Accountants
C J Dyke & Company The Old Police Station Priory Road St Ives Cambs PE27 5BB
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Illuminous Consulting Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,412 
6,422 
Current assets
Debtors
44,404 
51,015 
Cash at bank and in hand
2,877 
4,555 
47,281 
55,570 
Creditors: amounts falling due within one year
(32,225)
(35,808)
Net current assets
15,056 
19,762 
Total assets less current liabilities
21,468 
26,184 
Creditors: amounts falling due after more than one year
(1,390)
(9,730)
Provisions for liabilities
Deferred tax
(1,514)
(1,605)
Net assets
18,564 
14,849 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
18,464 
14,749 
Shareholders' funds
18,564 
14,849 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 July 2025 and were signed on its behalf by
Mr M G Barham Director Company Registration No. 09014339
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Illuminous Consulting Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Illuminous Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 09014339. The registered office is 57 Mottram Road, Beeston, Nottingham, NG9 4FW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% reducing balance
Fixtures & fittings
20% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Illuminous Consulting Ltd Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2024
3,302 
17,364 
20,666 
Additions
- 
1,250 
1,250 
At 30 April 2025
3,302 
18,614 
21,916 
Depreciation
At 1 May 2024
2,861 
11,383 
14,244 
Charge for the year
88 
1,172 
1,260 
At 30 April 2025
2,949 
12,555 
15,504 
Net book value
At 30 April 2025
353 
6,059 
6,412 
At 30 April 2024
441 
5,981 
6,422 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
623 
462 
Trade debtors
32,857 
29,103 
Accrued income and prepayments
1,340 
- 
Other debtors
9,584 
21,450 
44,404 
51,015 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
8,340 
8,340 
VAT
11,066 
10,499 
Trade creditors
- 
889 
Taxes and social security
11,485 
14,760 
Loans from directors
4 
- 
Accruals
1,330 
1,320 
32,225 
35,808 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,390 
9,730 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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