GARNER CONSULTANCY SERVICES LTD


Director	GARNER, Charles James


Registered Address	9 Hollow Close
	Guildford
	GU2 7JJ


Registered Number	10152984 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		7,166		8,957
			7,166		8,957
Current assets
Debtors	4	-		8,355
Cash at bank and on hand		1,781		2,707
		1,781		11,062
Creditors amounts falling due within one year	5	(10,368)		(15,368)
Net current assets (liabilities)			(8,587)		(4,306)
Total assets less current liabilities			(1,421)		4,651
Creditors amounts falling due after one year	6		-		(4,338)
Net assets			(1,421)		313
Capital and reserves
Called up share capital			2		2
Profit and loss account			(1,423)		311
Shareholders' funds			(1,421)		313

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 November 2025, and are signed on its behalf by:

GARNER, Charles James
Director
Registered Company No. 10152984

GARNER CONSULTANCY SERVICES LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	20
	Vehicles	20
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		3

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 May 24	21,500	239	4,970	26,709
At 30 April 25	21,500	239	4,970	26,709
Depreciation and impairment
At 01 May 24	15,864	199	1,689	17,752
Charge for year	1,127	8	656	1,791
At 30 April 25	16,991	207	2,345	19,543
Net book value
At 30 April 25	4,509	32	2,625	7,166
At 30 April 24	5,636	40	3,281	8,957

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	7,877
Other debtors	-	478
Total	-	8,355

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,579	5,500
Taxation and social security	4,780	9,868
Other creditors	1,009	-
Total	10,368	15,368


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	4,338
Total	-	4,338