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

COMPANY REGISTRATION NUMBER: 06045537

ALCHEMIST CONSULTING LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

ALCHEMIST CONSULTING LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

CONTENTS	PAGE

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

ALCHEMIST CONSULTING LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

Director	S Jameson

Registered office	10-12 High Street
	Barnes
	London
	SW13 9LW

Accountants	Wilkins Southworth
	Chartered Certified Accountants
	10-12 High Street
	Barnes
	London
	SW13 9LW

ALCHEMIST CONSULTING LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	5	11,233	13,852
Investments	6	292,557	278,006
		-----------	-----------
		303,790	291,858

CURRENT ASSETS

Debtors	7	571,187	524,679
Cash at bank and in hand		253,277	282,389
		-----------	-----------
		824,464	807,068

CREDITORS: amounts falling due within one year	8	( 277,505)		( 430,482)
		-----------		-----------
NET CURRENT ASSETS			546,959	376,586
			-----------	-----------
TOTAL ASSETS LESS CURRENT LIABILITIES			850,749	668,444

PROVISIONS

Taxation including deferred tax	( 10,639)	( 7,001)
	-----------	-----------
NET ASSETS	840,110	661,443
	-----------	-----------

CAPITAL AND RESERVES

Called up share capital	2	2
Profit and loss account	840,108	661,441
	-----------	-----------
SHAREHOLDERS FUNDS	840,110	661,443
	-----------	-----------

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 income statement 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 .

ALCHEMIST CONSULTING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

S Jameson
Director

Company registration number: 06045537

ALCHEMIST 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 10-12 High Street, Barnes, London, SW13 9LW.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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% reducing balance
Equipment	-	25% reducing balance

Investments

Investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss.

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 5 (2024: 4 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 April 2024	10,307	36,275	46,582
Additions	–	1,125	1,125
	---------	---------	---------
At 31 March 2025	10,307	37,400	47,707
	---------	---------	---------
Depreciation
At 1 April 2024	7,546	25,184	32,730
Charge for the year	690	3,054	3,744
	---------	---------	---------
At 31 March 2025	8,236	28,238	36,474
	---------	---------	---------
Carrying amount
At 31 March 2025	2,071	9,162	11,233
	---------	---------	---------
At 31 March 2024	2,761	11,091	13,852
	---------	---------	---------

6. Investments

	Other investments other than loans
	£
Cost
At 1 April 2024	278,006
Revaluations	14,551
	-----------
At 31 March 2025	292,557
	-----------
Impairment
At 1 April 2024 and 31 March 2025	–
	-----------

Carrying amount
At 31 March 2025	292,557
	-----------
At 31 March 2024	278,006
	-----------

7. Debtors

	2025	2024
	£	£
Trade debtors	123,892	177,376
Other debtors	447,295	347,303
	-----------	-----------
	571,187	524,679
	-----------	-----------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	100,198	99,577
Corporation tax	123,238	126,360
Social security and other taxes	19,478	42,578
Other creditors	34,591	161,967
	-----------	-----------
	277,505	430,482
	-----------	-----------

9. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£

Financial assets measured at fair value through profit or loss

Investments	292,557	278,006
	-----------	-----------

10. Director's advances, credits and guarantees

The following is a summary of the directors' transactions with the company during the year:

		2025
		£
	Balance due to the company as at 1 April 2024	107,013
	Amount repaid	( 107,013)
		-----------
	Balance due to the company as at 31 March 2025	–
		-----------