CERVUS PLUS CONSULTING LLP

• ⚠

  Annual accounts overdue

  Due 2026-01-05.

• ⚠

  Material uncertainty over going concern

  The financial statements of Cervus Plus Consulting LLP for the year ended 5 April 2024 have been prepared on a basis other than a going concern basis. The basis of preparation has been adopted due to the transfer of the business from the LLP into a Limited Company (Cervus Plus Ltd registration number 15639494) with an effective transfer date of 1 November 2024. In preparing these financial statements, management has applied a basis of preparation that reflects the realisation and liquidation of assets and discharge of liabilities in the ordinary course of business, rather than the going concern basis of preparation. Consequently, the assets and liabilities have been measured at their net realisable value as to reflect the amount of cash or other consideration that the Company expects to receive from realising its assets or pay to settle its liabilities as at 5 April 2024.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The financial statements of Cervus Plus Consulting LLP for the year ended 5 April 2024 have been prepared on a basis other than a going concern basis. The basis of preparation has been adopted due to the transfer of the business from the LLP into a Limited Company (Cervus Plus Ltd registration number 15639494) with an effective transfer date of 1 November 2024. In preparing these financial statements, management has applied a basis of preparation that reflects the realisation and liquidation of assets and discharge of liabilities in the ordinary course of business, rather than the going concern basis of preparation. Consequently, the assets and liabilities have been measured at their net realisable value as to reflect the amount of cash or other consideration that the Company expects to receive from realising its assets or pay to settle its liabilities as at 5 April 2024.”

Significant events

• “During the start of 2024 the LLP decided not to pursue as a current priority the route of selling its services to third parties. As a result Mr M Cooling resigned as a designated member and surrendered his interest in the partnership. Due to the non existence of a non-corporate member the decision was made to restructure and transfer the business to a limited company (Cervus Plus Ltd registration number 15639494).”
• “On 4 October 2024 a business sale agreement was entered into by the LLP with the trade and assets being transferred to Cervus Plus Ltd (registration number 15639494). The effective date of the transfer was 1 November 2024.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.