Chakrabarti Consulting Limited

Registered number

10545813

Filleted Accounts

30 June 2025

Chakrabarti Consulting Limited
Registered number: 10545813
Balance Sheet
as at 30 June 2025

Notes			2025			2023
£				£
Fixed assets
Tangible assets	3		527			620

Current assets
Debtors	4	5,191			15,090
Cash at bank and in hand		34,001			576
		39,192			15,666

Creditors: amounts falling due within one year	5	(56,289)			(68,826)

Net current liabilities			(17,097)			(53,160)

Total assets less current liabilities			(16,570)			(52,540)

Capital and reserves
Called up share capital			4			4
Profit and loss account			(16,574)			(52,544)

Shareholder's funds			(16,570)			(52,540)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies' regime. The statement of income and retained earnings has not been delivered to the Registrar of Companies.



……………………………………
Mr I Chakrabarti
Director
Approved by the board on 31 December 2025

Chakrabarti Consulting Limited
Notes to the Accounts
for the period from 1 January 2024 to 30 June 2025


1	Accounting policies

	The principal accounting policies adopted in the preparation of the accounts are set out below; they have remained unchanged from the previous period and have been consistently applied:

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland, Section 1A (small entities). There have been no material departures from that standard.

	Fundamental accounting concept
	The financial statements have been prepared under a basis other than going concern because the company has now ceased trading. Accordingly, all assets have been reduced to net realisable value; and liabilities arising in connection with the cessation of trade have been included.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulated depreciation and impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% on reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.


2	Employees		2025		2023
Number				Number

	Average number of persons employed by the company		-		0.25


3	Tangible fixed assets
					Plant and machinery
£
	Cost
	At 1 January 2024				850
	At 30 June 2025				850

	Depreciation
	At 1 January 2024				230
	Charge for the period				93
	At 30 June 2025				323

	Net book value
	At 30 June 2025				527
	At 31 December 2023				620


4	Debtors		2025		2023
£				£

	Deferred tax asset		3,909		13,875
	Other debtors		1,282		1,215
			5,191		15,090


5	Creditors: amounts falling due within one year		2025		2023
£				£

	Taxation and social security costs		19,701		18,275
	Other creditors		36,588		50,551
			56,289		68,826


6	Other information

	Chakrabarti Consulting Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Ralls House, Parklands Business Park, Forest Road, Denmead, Waterlooville, Hants, PO7 6XP.