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Registration number: 04334642

Jorth Consult Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

Jorth Consult Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Jorth Consult Limited

Company Information

Director | Mr A Sillitoe

Company secretary | Mrs P M Sillitoe

Registered office | The Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

Accountants | Coates and Partners Limited Chartered AccountantsThe Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

Jorth Consult Limited

(Registration number: 04334642)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 15,596 | 17,194
Current assets |  |  |
Debtors | 5 | 35,020 | 23,487
Cash at bank and in hand |  | 69,236 | 80,194
|  | 104,256 | 103,681
Creditors: Amounts falling due within one year | 6 | (29,816) | (30,666)
Net current assets |  | 74,440 | 73,015
Total assets less current liabilities |  | 90,036 | 90,209
Creditors: Amounts falling due after more than one year | 6 | (65,843) | (49,139)
Provisions for liabilities |  | (1,000) | (1,300)
Net assets |  | 23,193 | 39,770
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 23,093 | 39,670
Shareholders' funds |  | 23,193 | 39,770

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Jorth Consult Limited

(Registration number: 04334642)
Balance Sheet as at 31 December 2024 (continued)

Approved and authorised by the director on 19 September 2025

......................................... Mr A Sillitoe Director |  |

Jorth Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 04334642.

The address of its registered office is:
The Old Vicarage
51 St John Street
Ashbourne
Derbyshire
DE6 1GP
United Kingdom

The principal place of business is:
Rhiw-Wen
Trefeglwys
Caersws
Powys
SY17 5QY

These financial statements were authorised for issue by the director on 19 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Jorth Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2 | Accounting policies (continued)

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Jorth Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2 | Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% reducing balance basis and 33% straight line basis

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4 | Tangible assets

| Land and buildings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 January 2024 | 10,419 | 26,703 | 37,122
At 31 December 2024 | 10,419 | 26,703 | 37,122
Depreciation
At 1 January 2024 | - | 19,928 | 19,928
Charge for the year | - | 1,598 | 1,598
At 31 December 2024 | - | 21,526 | 21,526
Carrying amount
At 31 December 2024 | 10,419 | 5,177 | 15,596
At 31 December 2023 | 10,419 | 6,775 | 17,194

Jorth Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

5 | Debtors

Current | 2024 £ | 2023 £
Trade debtors | 34,469 | 22,600
Prepayments | 551 | 887
| 35,020 | 23,487

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | 2023 £
Due within one year |  |
Taxation and social security | 2,716 | 3,095
Accruals and deferred income | 2,688 | 4,502
Other creditors | 24,412 | 23,069
| 29,816 | 30,666

Jorth Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

6 | Creditors (continued)

Creditors: amounts falling due after more than one year

| 2024 £ | 2023 £
Due after one year |  |
Other creditors | 65,843 | 49,139