ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

REBECCA SALSBURY CONSULTING LTD - Company Information

Caseware UK (AP4) 2022.0.179 2022.0.179 2023-10-312023-10-311falseNo description of principal activity2023-01-011falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13242943 2023-01-01 2023-10-31 13242943 2022-01-01 2022-12-31 13242943 2023-10-31 13242943 2022-12-31 13242943 c:Director1 2023-01-01 2023-10-31 13242943 d:ComputerEquipment 2023-01-01 2023-10-31 13242943 d:ComputerEquipment 2023-10-31 13242943 d:ComputerEquipment 2022-12-31 13242943 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-10-31 13242943 d:CurrentFinancialInstruments 2023-10-31 13242943 d:CurrentFinancialInstruments 2022-12-31 13242943 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 13242943 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13242943 d:ShareCapital 2023-10-31 13242943 d:ShareCapital 2022-12-31 13242943 d:RetainedEarningsAccumulatedLosses 2023-10-31 13242943 d:RetainedEarningsAccumulatedLosses 2022-12-31 13242943 c:FRS102 2023-01-01 2023-10-31 13242943 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-10-31 13242943 c:FullAccounts 2023-01-01 2023-10-31 13242943 c:PrivateLimitedCompanyLtd 2023-01-01 2023-10-31 13242943 2 2023-01-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 13242943

REBECCA SALSBURY CONSULTING LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2023


REBECCA SALSBURY CONSULTING LTD REGISTERED NUMBER:13242943

BALANCE SHEET

AS AT 31 OCTOBER 2023

	31 October	31 December
	2023	2022
Note	£	£

Fixed assets
Tangible assets	4		-		521
			-		521
Current assets
Cash at bank and in hand	5	-		195,935
		-		195,935
Creditors: amounts falling due within one year	6	-		(95,562)
Net current assets			-		100,373
Total assets less current liabilities			-		100,894

Net assets			-		100,894

Capital and reserves
Called up share capital	1	1
Profit and loss account	(1)	100,893
	-	100,894

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REBECCA SALSBURY CONSULTING LTD REGISTERED NUMBER:13242943

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 November 2023.

R M Salsbury

Director

The notes on pages 3 to 6 form part of these financial statements.

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REBECCA SALSBURY CONSULTING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2023

1.	General information

Rebecca Salsbury Consulting Ltd is a private company limited by shares, incorporated in England and Wales, United Kingdom. The company's registered office is 1 Springfield Place, Lamberhurst Road, Horsmonden, Tonbridge, England, TN12 8LP.
The financial statements are presented in sterling which is the functional currency of the company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

The company ceased trading on 31 October 2023 and has been, and remains dormant. These financial statements have therefore been prepared on break-up basis, with all forseeable liabilities being provided for.

2.3

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 measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must 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.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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REBECCA SALSBURY CONSULTING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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REBECCA SALSBURY CONSULTING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 1 (2022 - 1).

4.	Tangible fixed assets

		Computer equipment
		£

	At 1 January 2023	1,249
	Disposals	(1,249)
	At 31 October 2023	-

	At 1 January 2023	728
	Charge for the period on owned assets	347
	Disposals	(1,075)
	At 31 October 2023	-
	Net book value
	At 31 October 2023	-

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REBECCA SALSBURY CONSULTING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2023

	Cash at bank and in hand	-	195,935

Corporation tax	-	33,371
Other taxation and social security	-	11,025
Other creditors	-	48,516
Accruals and deferred income	-	2,650
	-	95,562

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