Company registration number 13829412 (England and Wales)
FKCP CONSULTING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
FKCP CONSULTING LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
FKCP CONSULTING LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
36,587
54,693
Investment property
4
1,950,771
1,795,318
1,987,358
1,850,011
Current assets
Debtors
49,500
15,783
Cash at bank and in hand
5,119
4,389
54,619
20,172
Creditors: amounts falling due within one year
(678,080)
(570,642)
Net current liabilities
(623,461)
(550,470)
Total assets less current liabilities
1,363,897
1,299,541
Creditors: amounts falling due after more than one year
(1,303,178)
(1,303,178)
Provisions for liabilities
(6,951)
2,429
Net assets/(liabilities)
53,768
(1,208)
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
53,668
(1,308)
Total equity
53,768
(1,208)
FKCP CONSULTING LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 12 September 2025
Mr F K Cairns Palmer
Director
Company registration number 13829412 (England and Wales)
FKCP CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

FKCP Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lansdowne, Drake Lane, Dursley, Gloucestershire, England, GL11 5HD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The director has considered the working capital needs of the company for a period of twelve months from the date of approval of these financial statements. true

These financial statements have been prepared on the going concern basis, on the understanding that the director and shareholder will continue to financially support the company during this uncertain period, by not withdrawing his funding to the detriment of other unsecured creditors and by providing further working capital as required by the company in order to deliver against its latest business plan.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Consultancy income is recognised on invoicing. Rental income is recognised in the period to which it relates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on cost
Computers
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

FKCP CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 January 2024 and 31 December 2024
69,559
2,868
72,427
Depreciation and impairment
At 1 January 2024
17,501
233
17,734
Depreciation charged in the year
17,389
717
18,106
At 31 December 2024
34,890
950
35,840
Carrying amount
At 31 December 2024
34,669
1,918
36,587
At 31 December 2023
52,058
2,635
54,693
FKCP CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 5 -
4
Investment property
2024
£
Fair value
At 1 January 2024
1,795,318
Additions
155,453
At 31 December 2024
1,950,771

The investment properties are included at original cost with no depreciation charged against it on the basis that, in the view of the sole director, there has been no material change in the value of the properties and therefore original cost plus improvement expenditure equates to fair value at the year-end.

5
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
2024-12-31 2024-01-01 false false false 12 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr F K Cairns Palmer 13829412 2024-01-01 2024-12-31 13829412 2024-12-31 13829412 2023-12-31 13829412 core:PlantMachinery 2024-12-31 13829412 core:ComputerEquipment 2024-12-31 13829412 core:PlantMachinery 2023-12-31 13829412 core:ComputerEquipment 2023-12-31 13829412 core:ShareCapital 2024-12-31 13829412 core:ShareCapital 2023-12-31 13829412 core:RetainedEarningsAccumulatedLosses 2024-12-31 13829412 core:RetainedEarningsAccumulatedLosses 2023-12-31 13829412 core:ShareCapitalOrdinaryShareClass1 2024-12-31 13829412 core:ShareCapitalOrdinaryShareClass1 2023-12-31 13829412 bus:Director1 2024-01-01 2024-12-31 13829412 core:PlantMachinery 2024-01-01 2024-12-31 13829412 core:ComputerEquipment 2024-01-01 2024-12-31 13829412 2023-01-01 2023-12-31 13829412 core:PlantMachinery 2023-12-31 13829412 core:ComputerEquipment 2023-12-31 13829412 2023-12-31 13829412 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 13829412 bus:OrdinaryShareClass1 2024-12-31 13829412 bus:OrdinaryShareClass1 2023-12-31 13829412 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13829412 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13829412 bus:FRS102 2024-01-01 2024-12-31 13829412 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 13829412 bus:FullAccounts 2024-01-01 2024-12-31 xbrli:pure xbrli:shares iso4217:GBP