REGISTERED NUMBER: 06408056 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Syntegra Consulting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr AR Wing-King

REGISTERED OFFICE:

Syntegra House

63 Milford Road

Reading

Berkshire

RG1 8LG

REGISTERED NUMBER:

06408056 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

557,792

543,833

Investments

6

228,802

228,802

786,594

772,635

CURRENT ASSETS

Debtors

7

404,517

405,403

Cash at bank and in hand

16,257

84,761

420,774

490,164

CREDITORS

Amounts falling due within one year

8

(380,053

)

(401,988

)

NET CURRENT ASSETS

40,721

88,176

TOTAL ASSETS LESS CURRENT LIABILITIES

827,315

860,811

CREDITORS

Amounts falling due after more than one year

9

(323,533

)

(276,211

)

PROVISIONS FOR LIABILITIES

(63,720

)

(97,730

)

NET ASSETS

440,062

486,870

CAPITAL AND RESERVES

Called up share capital

1,071

1,071

Revaluation reserve

84,150

84,150

Retained earnings

354,841

401,649

SHAREHOLDERS' FUNDS

440,062

486,870

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Mr AR Wing-King - Director

1.	STATUTORY INFORMATION

Syntegra Consulting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for the provision of service in the ordinary nature of business. Income is recognised when the service takes place.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property - held under revaluation model

Plant and machinery - 25% on reducing balance

Fixtures and fittings - 25% on reducing balance

Computer equipment - 33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

10,072

AMORTISATION

At 1 January 2024

and 31 December 2024

10,072

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 January 2024

500,000

144,836

644,836

Additions

-

500

500

Disposals

-

(4,550

)

(4,550

)

Revaluations

25,000

-

25,000

At 31 December 2024

525,000

140,786

665,786

DEPRECIATION

At 1 January 2024

-

101,003

101,003

Charge for year

-

11,632

11,632

Eliminated on disposal

-

(4,641

)

(4,641

)

At 31 December 2024

-

107,994

107,994

NET BOOK VALUE

At 31 December 2024

525,000

32,792

557,792

At 31 December 2023

500,000

43,833

543,833

The 2024 valuation was made by the director, on open market value for existing use basis.

Cost or valuation at 31 December 2024 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

2024

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2024

and 31 December 2024

228,802

NET BOOK VALUE

At 31 December 2024

228,802

At 31 December 2023

228,802

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

268,562

333,635

Amounts owed by group undertakings

52,509

17,431

Other debtors

83,446

54,337

404,517

405,403

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

57,445

29,321

Trade creditors

216,840

131,604

Taxation and social security

66,951

202,980

Other creditors

38,817

38,083

380,053

401,988

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

323,533

276,211

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

154,859

158,927

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

28,676

28,344

Between one and five years

56,993

35,098

85,669

63,442

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Bank loans

380,978

305,532

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

Mr AR Wing-King

Balance outstanding at start of year

17,968

23,730

Amounts advanced

6,002

20,481

Amounts repaid

(10,000

)

(26,243

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,970

17,968

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr AR Wing-King.