Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-302025-06-302024-07-01falseManagement consultant11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11434362 2024-07-01 2025-06-30 11434362 2023-07-01 2024-06-30 11434362 2025-06-30 11434362 2024-06-30 11434362 c:Director1 2024-07-01 2025-06-30 11434362 d:FurnitureFittings 2024-07-01 2025-06-30 11434362 d:FurnitureFittings 2025-06-30 11434362 d:FurnitureFittings 2024-06-30 11434362 d:OfficeEquipment 2024-07-01 2025-06-30 11434362 d:OfficeEquipment 2025-06-30 11434362 d:OfficeEquipment 2024-06-30 11434362 d:CurrentFinancialInstruments 2025-06-30 11434362 d:CurrentFinancialInstruments 2024-06-30 11434362 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 11434362 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 11434362 d:ShareCapital 2025-06-30 11434362 d:ShareCapital 2024-06-30 11434362 d:RetainedEarningsAccumulatedLosses 2025-06-30 11434362 d:RetainedEarningsAccumulatedLosses 2024-06-30 11434362 c:FRS102 2024-07-01 2025-06-30 11434362 c:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 11434362 c:FullAccounts 2024-07-01 2025-06-30 11434362 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11434362 2 2024-07-01 2025-06-30 11434362 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 11434362










SUMMERFIELD MANAGEMENT CONSULTANTS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2025

 
SUMMERFIELD MANAGEMENT CONSULTANTS LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SUMMERFIELD MANAGEMENT CONSULTANTS LTD
FOR THE YEAR ENDED 30 JUNE 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Summerfield Management Consultants Ltd for the year ended 30 June 2025 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Summerfield Management Consultants Ltd in accordance with the terms of our engagement letter dated 13th April 2022Our work has been undertaken solely to prepare for your approval the financial statements of Summerfield Management Consultants Ltd and state those matters that we have agreed to state to the director of Summerfield Management Consultants Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Summerfield Management Consultants Ltd and its director for our work or for this report. 

It is your duty to ensure that Summerfield Management Consultants Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Summerfield Management Consultants Ltd. You consider that Summerfield Management Consultants Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Summerfield Management Consultants Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



McColes & Co (Herts) Ltd
 
Chartered Accountants
  
First Floor
28 Whitehorse Street
Baldock
Hertfordshire
SG7 6QQ
22 August 2025
Page 1

 
SUMMERFIELD MANAGEMENT CONSULTANTS LTD
REGISTERED NUMBER: 11434362

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2025

2025
2024
£
£

Fixed assets
  

Tangible assets
 4 
-
1

  
-
1

Current assets
  

Debtors: amounts falling due within one year
 5 
2,552
654

Cash at bank and in hand
  
241,730
277,624

  
244,282
278,278

Creditors: amounts falling due within one year
 6 
(2,183)
(20,285)

Net current assets
  
 
 
242,099
 
 
257,993

Total assets less current liabilities
  
242,099
257,994

  

Net assets
  
242,099
257,994


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
241,999
257,894

  
242,099
257,994


Page 2

 
SUMMERFIELD MANAGEMENT CONSULTANTS LTD
REGISTERED NUMBER: 11434362
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 August 2025.




L Eastoe
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
SUMMERFIELD MANAGEMENT CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 4

 
SUMMERFIELD MANAGEMENT CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.Accounting policies (continued)

 
1.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
1.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


 
1.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5

 
SUMMERFIELD MANAGEMENT CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.Accounting policies (continued)


1.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the methods below.

Depreciation is provided on the following basis:

Fixtures and fittings
-
50%
straight line
Office equipment
-
50%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
1.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 6

 
SUMMERFIELD MANAGEMENT CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.


General information

The company is a private company, limited by shares and registered in England.
Its registered number is: 11434362
Its Registered Office is:
29 Merchants Walk
Baldock
Hertfordshire
SG7 6TJ


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£





At 1 July 2024
334
1,353
1,687


Disposals
(334)
(1,353)
(1,687)



At 30 June 2025

-
-
-





At 1 July 2024
334
1,352
1,686


Disposals
(334)
(1,352)
(1,686)



At 30 June 2025

-
-
-



Net book value



At 30 June 2025
-
-
-



At 30 June 2024
-
1
1

Page 7

 
SUMMERFIELD MANAGEMENT CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

5.


Debtors

2025
2024
£
£


Other debtors
652
654

Prepayments and accrued income
1,900
-

2,552
654



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
983
13,967

Other taxation and social security
-
4,302

Accruals and deferred income
1,200
2,016

2,183
20,285



7.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £nil (2024 - £16,697). Contributions totalling £nil (2024 - £nil) were payable to the fund at the reporting date and are included in creditors.


8.


Related party transactions

The amount due form the director L Eastoe and included in other debtors at the reporting date was £652; (2024: £652). The loan does not attract a rate of interest and is repayable on demand.

 
Page 8