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Company Registration No. 07404228 (England and Wales)
Congregate Ltd Unaudited accounts for the year ended 31 October 2024
Congregate Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,759 
4,138 
Current assets
Debtors
- 
1,090 
Cash at bank and in hand
7,729 
18,805 
7,729 
19,895 
Creditors: amounts falling due within one year
(10,659)
(11,536)
Net current (liabilities)/assets
(2,930)
8,359 
Total assets less current liabilities
(171)
12,497 
Creditors: amounts falling due after more than one year
(16,667)
(26,667)
Provisions for liabilities
Deferred tax
(1,310)
(1,310)
Net liabilities
(18,148)
(15,480)
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
(18,168)
(15,500)
Shareholders' funds
(18,148)
(15,480)
For the year ending 31 October 2024 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 13 June 2025 and were signed on its behalf by
Mr Siddharth Verma Director Company Registration No. 07404228
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Congregate Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Congregate Ltd is a private company, limited by shares, registered in England and Wales, registration number 07404228. The registered office is 6 Wighton Green, Leeds, England, LS17 8QR.
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:
Fixtures & fittings
25% on cost.
Computer equipment
25% on cost.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 November 2023
30,733 
At 31 October 2024
30,733 
Depreciation
At 1 November 2023
26,595 
Charge for the year
1,379 
At 31 October 2024
27,974 
Net book value
At 31 October 2024
2,759 
At 31 October 2023
4,138 
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Congregate Ltd Notes to the Accounts for the year ended 31 October 2024
5
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 4 -