IRIS Accounts Production v25.2.0.378 14027848 director 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14027848 2024-03-31 14027848 2025-03-31 14027848 2024-04-01 2025-03-31 14027848 2023-03-31 14027848 2023-04-01 2024-03-31 14027848 2024-03-31 14027848 ns14:PoundSterling 2024-04-01 2025-03-31 14027848 ns10:Director1 2024-04-01 2025-03-31 14027848 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14027848 ns10:SmallEntities 2024-04-01 2025-03-31 14027848 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14027848 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 14027848 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14027848 ns10:FullAccounts 2024-04-01 2025-03-31 14027848 ns5:CurrentFinancialInstruments 2025-03-31 14027848 ns5:CurrentFinancialInstruments 2024-03-31 14027848 ns5:ShareCapital 2025-03-31 14027848 ns5:ShareCapital 2024-03-31 14027848 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 14027848 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 14027848 ns5:PlantMachinery 2024-04-01 2025-03-31 14027848 ns5:PlantMachinery 2024-03-31 14027848 ns5:PlantMachinery 2025-03-31 14027848 ns5:PlantMachinery 2024-03-31 14027848 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 14027848 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: 14027848

THE CLOSER SPEAKERS CONSULTANCY LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

THE CLOSER SPEAKERS CONSULTANCY LTD (REGISTERED NUMBER: 14027848)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

THE CLOSER SPEAKERS CONSULTANCY LTD (REGISTERED NUMBER: 14027848)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 497 |  | 662 |  |

CURRENT ASSETS

Debtors | 5 | 7,818 |  | 10,297 |  |

Cash at bank | 20,842 |  | 35,762 |  |

28,660 |  | 46,059 |  |

CREDITORS

Amounts falling due within one year | 6 | 7,722 |  | 14,361 |  |

NET CURRENT ASSETS | 20,938 |  | 31,698 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,435 |  | 32,360 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 21,335 |  | 32,260 |  |

SHAREHOLDER FUNDS | 21,435 |  | 32,360 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2025 and were signed by:

R B Strange - Director

THE CLOSER SPEAKERS CONSULTANCY LTD (REGISTERED NUMBER: 14027848)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| The Closer Speakers Consultancy Ltd is a private company, limited by shares, registered in England. The address of the registered office is Flat 30 Doulton House, 11 Park Street, London, England, SW6 2FS.

| The financial statements are presented in Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from the standard. The financial statements have been prepared under the historical cost convention.

| Judgements

| The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements.The director considers there are no such significant judgements.

| Turnover

| Turnover represents the invoice value of services rendered in the year, exclusive of value added tax. The company's policy is to recognise income when substantively all risks and rewards in connection with the services have been passed to the buyer.

| 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.

| Plant and machinery etc | - | 25% on reducing balance

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| Impairment of non-financial assets

| At each reporting date non-financial assets not carried at fair value, like equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of the value in use and the fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and impairment loss is recognised immediately in profit and loss.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from related parties.

| Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.

| Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

THE CLOSER SPEAKERS CONSULTANCY LTD (REGISTERED NUMBER: 14027848)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the director considers it to be more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the average tax rates which would apply when the timing differences are expected to reverse, based on tax rates and laws that have been enacted by the balance sheet date.

| With the exception of changes arising on the initial recognition of a business combination, the tax expense is presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.

| Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 848 |  |

| DEPRECIATION

| At 1 April 2024 | 186 |  |

| Charge for year | 165 |  |

| At 31 March 2025 | 351 |  |

| NET BOOK VALUE

| At 31 March 2025 | 497 |  |

| At 31 March 2024 | 662 |  |

THE CLOSER SPEAKERS CONSULTANCY LTD (REGISTERED NUMBER: 14027848)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,531 |  | 10,297 |  |

| Other debtors | 2,287 |  | - |  |

7,818 |  | 10,297 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 2,727 |  | 12,091 |  |

| Other creditors | 4,995 |  | 2,270 |  |

7,722 |  | 14,361 |  |

7. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company owed the director £2,496 (2024 £4). The amount due is interest free, unsecured and has no fixed terms of repayment.