Consult30 Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14606315

Consult30 Ltd

Filleted Unaudited Financial Statements

31 January 2025

Consult30 Ltd

Financial Statements

Year ended 31 January 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Consult30 Ltd

Statement of Financial Position

31 January 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	2,048	1,632

Current assets

Debtors	6	438	–
Cash at bank and in hand		11,318	214
		--------	----
		11,756	214

Creditors: amounts falling due within one year	7	6,965	1,520
		--------	-------
Net current assets/(liabilities)		4,791	( 1,306)
		-------	-------
Total assets less current liabilities		6,839	326

Provisions

Taxation including deferred tax	461	310
	-------	----
Net assets	6,378	16
	-------	----

Capital and reserves

Called up share capital	1	1
Profit and loss account	6,377	15
	-------	----
Shareholders funds	6,378	16
	-------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 January 2025 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 financial statements for the year in question in accordance with section 476 ;

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

Consult30 Ltd

Statement of Financial Position (continued)

31 January 2025

These financial statements were approved by the board of directors and authorised for issue on 17 September 2025 , and are signed on behalf of the board by:

Mr D Roberts
Director

Company registration number: 14606315

Consult30 Ltd

Notes to the Financial Statements

Year ended 31 January 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 12b Holington Court, Highstreet, Chislehurst, BR7 5AJ, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 February 2024	793	1,109	1,902
Additions	–	1,435	1,435
Disposals	( 594)	–	( 594)
	----	-------	-------
At 31 January 2025	199	2,544	2,743
	----	-------	-------
Depreciation
At 1 February 2024	108	162	270
Charge for the year	198	441	639
Disposals	( 214)	–	( 214)
	----	-------	-------
At 31 January 2025	92	603	695
	----	-------	-------
Carrying amount
At 31 January 2025	107	1,941	2,048
	----	-------	-------
At 31 January 2024	685	947	1,632
	----	-------	-------

6. Debtors

	2025	2024
	£	£
Other debtors	438	–
	----	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	5,687	640
Other creditors	1,278	880
	-------	-------
	6,965	1,520
	-------	-------

8. Related party transactions

At the year end, the company owed a Director £3 (2024: £5)