2023-12-012025-03-242025-03-24false09877140COTHER CONSULTANCY 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COTHER CONSULTANCY LTD

Registered Number
09877140
(England and Wales)

Unaudited Financial Statements for the Period ended
24 March 2025

COTHER CONSULTANCY LTD
Company Information
for the period from 1 December 2023 to 24 March 2025

Director

COTHER, Marged Olwen

Registered Address

24 Lavender Road
Enfield
EN2 0ST

Registered Number

09877140 (England and Wales)
COTHER CONSULTANCY LTD
Statement of Financial Position
24 March 2025

Notes

24 Mar 2025

30 Nov 2023

£

£

£

£

Current assets
Debtors3351
Cash at bank and on hand16,03574,388
16,07074,389
Creditors amounts falling due within one year4(58,398)(74,388)
Net current assets (liabilities)(42,328)1
Total assets less current liabilities(42,328)1
Net assets(42,328)1
Capital and reserves
Called up share capital11
Profit and loss account(42,329)-
Shareholders' funds(42,328)1
The financial statements were approved and authorised for issue by the Director on 11 August 2025, and are signed on its behalf by:
COTHER, Marged Olwen
Director
Registered Company No. 09877140
COTHER CONSULTANCY LTD
Notes to the Financial Statements
for the period ended 24 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20252023
Average number of employees during the year00
3.Debtors: amounts due within one year

2025

2023

££
Trade debtors / trade receivables11
Other debtors34-
Total351
4.Creditors: amounts due within one year

2025

2023

££
Trade creditors / trade payables-60
Amounts owed to related parties58,39869,957
Taxation and social security-4,371
Total58,39874,388
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Controlling party
The ultimate controlling party is Marged Olwen Cother.
6.Change in reporting period and impact on comparability
The company ceased to trade on 22 July 2024. This is the final set of accounts.