REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unaudited Financial Statements for the Year Ended 31 March 2020 |
|
for |
|
Esperos Consulting Ltd |
REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unaudited Financial Statements for the Year Ended 31 March 2020 |
|
for |
|
Esperos Consulting Ltd |
Esperos Consulting Ltd (Registered number: 10072079) |
|
|
|
|
|
|
Contents of the Financial Statements |
for the Year Ended 31 March 2020 |
|
|
|
|
Page |
|
Company Information | 1 |
|
Balance Sheet | 2 |
|
Notes to the Financial Statements | 3 |
|
Esperos Consulting Ltd |
|
Company Information |
for the Year Ended 31 March 2020 |
|
|
|
|
|
|
|
DIRECTOR: |
|
|
|
|
|
|
REGISTERED OFFICE: |
|
|
|
|
|
|
|
|
REGISTERED NUMBER: |
|
|
|
|
|
|
Esperos Consulting Ltd (Registered number: 10072079) |
|
Balance Sheet |
31 March 2020 |
|
31.3.20 | 31.3.19 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
|
|
|
CURRENT ASSETS |
Debtors | 5 |
|
|
Cash at bank |
|
|
|
|
CREDITORS |
Amounts falling due within one year | 6 |
|
|
NET CURRENT LIABILITIES | ( |
) | ( |
) |
TOTAL ASSETS LESS CURRENT
LIABILITIES |
|
|
|
CAPITAL AND RESERVES |
Called up share capital |
|
|
Retained earnings |
|
|
SHAREHOLDERS' FUNDS |
|
|
|
|
|
|
|
The director acknowledges his responsibilities for: |
(a) |
ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and |
(b) |
preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
|
|
|
In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered. |
|
The financial statements were approved by the director and authorised for issue on
|
|
|
|
|
|
|
|
Esperos Consulting Ltd (Registered number: 10072079) |
|
Notes to the Financial Statements |
for the Year Ended 31 March 2020 |
|
1. | STATUTORY INFORMATION |
|
Esperos Consulting Ltd is a
|
company's registered number and registered office address can be found on the Company Information page. |
|
2. | ACCOUNTING POLICIES |
|
Basis of preparing the financial statements |
|
|
The presentation currency of the financial statements is the Pound Sterling (£). |
|
Revenue |
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and |
the revenue can be reliably measured. Revenue is measure as the fair value of the consideration received or |
receivable, including services provided to clients which at the reporting date have not been billed, and excluding |
value added tax. The following criteria must be also be met before revenue is recognised: |
|
Rendering of services |
|
Revenue from a contract to provide services is recognised in the period in which the services are provided in |
accordance with the stage of completion of the contract when all of the following conditions are satisfied: |
|
- the amount of revenue can be measured reliably; |
- it is probable that the company will receive the consideration due under the contract; |
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and |
- the costs incurred and the costs to complete the contract can be measured reliably. |
|
Tangible fixed assets |
|
Plant and machinery etc | - |
|
|
Financial instruments |
The company only enters into basic financial instrument transactions that result in the recognition of financial |
assets and liabilities, such as trade and other debtors and creditors, cash at bank, director loans and non-puttable |
ordinary shares. |
|
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are |
measured, initially and subsequently, at the undiscounted amount of the cash and other consideration expected to |
be paid or received. |
|
Taxation |
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and |
Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or |
directly in equity. |
|
Current or deferred taxation assets and liabilities are not discounted. |
|
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or |
substantively enacted by the balance sheet date. |
|
Esperos Consulting Ltd (Registered number: 10072079) |
|
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2020 |
|
2. | ACCOUNTING POLICIES - continued |
Deferred tax |
Deferred tax, where material, is recognised in respect of all timing differences that have originated but not |
reversed at the balance sheet date. |
|
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from |
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that |
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the |
timing difference. |
|
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. |
|
3. | EMPLOYEES AND DIRECTORS |
|
The average number of employees during the year was
|
|
4. | TANGIBLE FIXED ASSETS |
Plant and |
machinery |
etc |
£ |
COST |
At 1 April 2019 |
|
Additions |
|
Disposals | ( |
) |
At 31 March 2020 |
|
DEPRECIATION |
At 1 April 2019 |
|
Charge for year |
|
Eliminated on disposal | ( |
) |
At 31 March 2020 |
|
NET BOOK VALUE |
At 31 March 2020 |
|
At 31 March 2019 |
|
|
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.20 | 31.3.19 |
£ | £ |
Trade debtors |
|
|
|
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.20 | 31.3.19 |
£ | £ |
Taxation and social security |
|
|
Other creditors |
|
|
|
|