Accounts filed on 31-08-2018

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			Company registration number:			06345644
PEMARI CONSULTING LTD
REPORT OF THE DIRECTORS' AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 August 2018

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PEMARI CONSULTING LTD
BALANCE SHEET
AS AT 31 August 2018
					2018				2017
				Notes	£		£		£		£
FIXED ASSETS
Tangible assets				3			2,922				1,307
Investments				4			34,551				548
							37,473				1,855
CURRENT ASSETS
Debtors					194,873				174,253
Cash at bank and in hand					811,876				779,843
					1,006,749				954,096
CREDITORS
Amounts falling due within one year					(167,387)				(148,751)
NET CURRENT ASSETS							839,362				805,345
TOTAL ASSETS LESS
CURRENT LIABILITIES							876,835				807,200
NET ASSETS							876,835				807,200
CAPITAL AND RESERVES
Called-up equity share capital							4				3
Profit and loss account							876,831				807,197
SHAREHOLDERS FUNDS							876,835				807,200
For the year ending 31 August 2018 the company was entitled to exemption 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 the accounts.
All the members have consented to the preparation of abridged financial statements for the YEAR ended 31 August 2018 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 7 November 2018 and signed on its behalf.
..........................................................................
Andrew Litton
7 November 2018
The annexed notes form part of these financial statements.

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PEMARI CONSULTING LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2018

1.

Accounting policies

Basis of preparing the financial statements

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (Effective January 2015).

Turnover

Turnover represents the net invoice sales of IT consultancy.

Fixed Assets

Depreciation is calculated using the straight line method on the gross value of fixed assets without any deduction for government grants. The following rates are used:-

Plant33%

Fixtures25%

Deferred Taxation

Deferred taxation is provided using the liability method in respect of the taxation effect of all timing differences to the extent that tax liabilities are likely to crystallise in the foreseeable future.

Pension Scheme

During the year, the company contributed to a pension scheme on behalf of the directors for the sum of £119,022 (2017: £96,000)

2.

Employees

The average number of employees during the year, including the directors was 3.

3.	Tangible fixed assets
				Total
	Cost
	At start of period			24,902
	Additions			4,382
	At end of period			29,284
	Depreciation
	At start of period			23,595
	Provided during the period			2,767
	At end of period			26,362
	Net Book Value
	At start of period			1,307
	At end of period			2,922

4.	Fixed asset investments
				Total
	Cost
	At start of period			548
	Additions			34,003
	At end of period			34,551
	Carrying amount:
	At start of period			548
	At end of period			34,551

5.

Directors' advances, credits and guarantees

The company operates a loan account with its directors, which is interest free, with no determined repayment date. The balance outstanding at the 31 August 2018 was £7,068 (2017 :£6,481.)