Employment Matters Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05084762

Employment Matters Consulting Limited

Filleted Unaudited Financial Statements

31 March 2025

Employment Matters Consulting Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Employment Matters Consulting Limited

Balance Sheet

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		868		1,676

Current assets

Debtors	6	17,519	63,143
Cash at bank and in hand		49,615	7,025
		--------	--------
		67,134	70,168

Creditors: amounts falling due within one year	7	39,742		39,597
		--------		--------
Net current assets			27,392		30,571
			--------		--------
Total assets less current liabilities			28,260		32,247

Provisions

Taxation including deferred tax	217	419
	--------	--------
Net assets	28,043	31,828
	--------	--------

Employment Matters Consulting Limited

Balance Sheet (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	27,943	31,728
	--------	--------
Shareholders funds	28,043	31,828
	--------	--------

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 profit and loss account has not been delivered.

For the year ending 31 March 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 1 December 2025 , and are signed on behalf of the board by:

Mrs C A Simpson
Director

Company registration number: 05084762

Employment Matters Consulting Limited

Notes to the Financial Statements

Year ended 31 March 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 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

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 and in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or 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. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

	Equipment	-	25% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 April 2024 and 31 March 2025	5,933
	-------
Depreciation
At 1 April 2024	4,257
Charge for the year	808
	-------
At 31 March 2025	5,065
	-------
Carrying amount
At 31 March 2025	868
	-------
At 31 March 2024	1,676
	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	17,519	39,415
Other debtors	–	23,728
	--------	--------
	17,519	63,143
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	19,878	20,134
Social security and other taxes	15,051	14,967
Other creditors	4,813	4,496
	--------	--------
	39,742	39,597
	--------	--------

8. Director's advances, credits and guarantees

The director had an interest-free loan during the year. The loan is repayable on demand. At the beginning of the year the director owed £23,728 and at the end of the year was owed £2,713 by the company. £23,728 was repaid during the year.