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Company Registration No. NI059662 (Northern Ireland)
Consultancy Mentoring Works Limited Unaudited accounts for the year ended 30 June 2025
Consultancy Mentoring Works Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
4,554
4,915
Current assets
Debtors
6
1,834
1,445
Cash at bank and in hand
724
1,510
2,558
2,955
Creditors: amounts falling due within one year
7
(1,358)
(7,870)
Net current assets/(liabilities)
1,200
(4,915)
Net assets
5,754
-
Capital and reserves
Called up share capital
8
5,002
5,002
Profit and loss account
752
(5,002)
Shareholders' funds
5,754
-
For the year ending 30 June 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 6 March 2026 and were signed on its behalf by
Cecilia Whitehorn Director Company Registration No. NI059662
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Consultancy Mentoring Works Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Consultancy Mentoring Works Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI059662. The registered office is 161 Sandy Row, Belfast, BT12 5ET.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The directors believe that Consultancy Mentoring Works Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Turnover
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 rendering of consultancy services is recognised by reference to the stage of completion. The stage of completion is measured by comparing the costs incurred for work performed to date to the total estimated 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:
Land & buildings
2% Straight-Line
Fixtures & fittings
20% Straight-Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
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Consultancy Mentoring Works Limited Notes to the Accounts for the year ended 30 June 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024
10,000
At 30 June 2025
10,000
Amortisation
At 1 July 2024
10,000
At 30 June 2025
10,000
Net book value
At 30 June 2025
-
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
12,626
9,731
22,357
At 30 June 2025
12,626
9,731
22,357
Depreciation
At 1 July 2024
7,819
9,623
17,442
Charge for the year
253
108
361
At 30 June 2025
8,072
9,731
17,803
Net book value
At 30 June 2025
4,554
-
4,554
At 30 June 2024
4,807
108
4,915
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
350
-
Other debtors
1,484
1,445
1,834
1,445
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
(1,916)
-
Taxes and social security
1,437
-
Loans from directors
337
7,870
Accruals
1,500
-
1,358
7,870
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Consultancy Mentoring Works Limited Notes to the Accounts for the year ended 30 June 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
5,000 Preference shares of £1 each
5,000
5,000
5,002
5,002
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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