Company Registration No. 10011764 (England and Wales)
Cheltenham Consultants Ltd
Unaudited accounts
for the year ended 31 March 2025
Cheltenham Consultants Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
65,635
86,806
Cash at bank and in hand
353,632
356,223
Creditors: amounts falling due within one year
(47,463)
(53,229)
Net current assets
332,055
308,683
Total assets less current liabilities
397,690
395,489
Provisions for liabilities
Deferred tax
(4,945)
(11,474)
Net assets
392,745
384,015
Called up share capital
2
2
Profit and loss account
392,743
384,013
Shareholders' funds
392,745
384,015
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
Mr S McClellan
Director
Company Registration No. 10011764
Cheltenham Consultants Ltd
Notes to the Accounts
for the year ended 31 March 2025
Cheltenham Consultants Ltd is a private company, limited by shares, registered in England and Wales, registration number 10011764. The registered office is 1 West View, Sunnyfield Lane, Up Hatherley, Cheltenham, Gloucestershire, GL51 6JE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Cheltenham Consultants Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
50,812
4,309
64,470
14,050
133,641
Additions
-
-
-
1,975
1,975
At 31 March 2025
50,812
4,309
64,470
16,025
135,616
At 1 April 2024
12,703
3,834
18,114
12,184
46,835
Charge for the year
5,081
258
16,117
1,690
23,146
At 31 March 2025
17,784
4,092
34,231
13,874
69,981
At 31 March 2025
33,028
217
30,239
2,151
65,635
At 31 March 2024
38,109
475
46,356
1,866
86,806
Amounts falling due within one year
Accrued income and prepayments
686
689
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
20,035
40,058
Loans from directors
10,416
312
7
Deferred taxation
2025
2024
Accelerated capital allowances
4,945
11,474
Provision at start of year
11,474
8,416
(Credited)/charged to the profit and loss account
(6,529)
3,058
Provision at end of year
4,945
11,474
Cheltenham Consultants Ltd
Notes to the Accounts
for the year ended 31 March 2025
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).