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Registered number: 11317116
Martin Andrews Consulting Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11317116
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,171 2,433
1,171 2,433
CURRENT ASSETS
Debtors 5 23,026 64,716
Cash at bank and in hand 83,021 41,435
106,047 106,151
Creditors: Amounts Falling Due Within One Year 6 (31,436 ) (31,658 )
NET CURRENT ASSETS (LIABILITIES) 74,611 74,493
TOTAL ASSETS LESS CURRENT LIABILITIES 75,782 76,926
NET ASSETS 75,782 76,926
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 75,780 76,924
SHAREHOLDERS' FUNDS 75,782 76,926
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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
M J Andrews
Director
24th July 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Martin Andrews Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11317116 . The registered office is Office 10 Regents House Summerhouse Road, Moulton Park Industrial Estate, Northampton, NN3 6BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 30 April 2025.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 3,678 12,296 15,974
Additions - 708 708
As at 30 April 2025 3,678 13,004 16,682
Depreciation
As at 1 May 2024 3,374 10,167 13,541
Provided during the period 231 1,739 1,970
As at 30 April 2025 3,605 11,906 15,511
Net Book Value
As at 30 April 2025 73 1,098 1,171
As at 1 May 2024 304 2,129 2,433
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 14,347 61,444
Other debtors 8,679 3,272
23,026 64,716
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,947 3,986
Other creditors 3,914 3,484
Taxation and social security 25,575 24,188
31,436 31,658
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 9,918 9,918
Later than one year and not later than five years 11,570 21,488
21,488 31,406
Page 3