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REGISTERED NUMBER: 13893776 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Sergeant Consulting Limited

Sergeant Consulting Limited (Registered number: 13893776)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Sergeant Consulting Limited (Registered number: 13893776)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 3,314 3,039

Current assets
Debtors 5 56,665 28,711
Cash at bank 310,904 120,706
367,569 149,417
Creditors
Amounts falling due within one year 6 106,881 64,036
Net current assets 260,688 85,381
Total assets less current liabilities 264,002 88,420

Capital and reserves
Called up share capital 2 2
Retained earnings 264,000 88,418
264,002 88,420

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Sergeant Consulting Limited (Registered number: 13893776)

Balance Sheet - continued
31 March 2025


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

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 Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by:





M J Sergeant - Director


Sergeant Consulting Limited (Registered number: 13893776)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. Statutory information

Sergeant Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13893776

Registered office: Pound House
62a Highgate High Street
London
N6 5HX

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on cost

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.


Sergeant Consulting Limited (Registered number: 13893776)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. Accounting policies - continued
Deferred tax
Deferred tax 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4. Tangible fixed assets
Computer
equipment
£   
Cost
At 1 April 2024 3,419
Additions 1,060
At 31 March 2025 4,479
Depreciation
At 1 April 2024 380
Charge for year 785
At 31 March 2025 1,165
Net book value
At 31 March 2025 3,314
At 31 March 2024 3,039

Sergeant Consulting Limited (Registered number: 13893776)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 51,770 28,711
Other debtors 4,895 -
56,665 28,711

6. Creditors: amounts falling due within one year
2025 2024
£    £   
Trade creditors 620 1,023
Corporation tax 83,922 44,915
VAT 4,053 3,732
Other creditors 460 1,836
Directors' current accounts 17,826 12,530
106,881 64,036

7. Ultimate controlling party

The ultimate controlling party is is the directors together.