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REGISTERED NUMBER: 04440627 (England and Wales)

FITZGERALD CONSULTING LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2024

FITZGERALD CONSULTING LIMITED (REGISTERED NUMBER: 04440627) |

Contents of the Financial Statements

for the year ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| FITZGERALD CONSULTING LIMITED |

Company Information

for the year ended 31 December 2024

| Directors: | B W G Fitzgerald

| C Emerson

| G R Shurben

| G C Williams

| Registered office: | New Derwent House

| 69-73 Theobalds Road

| London

| WC1X 8TA

| Registered number: | 04440627 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| New Derwent House

| 69-73 Theobalds Road

| London

| WC1X 8TA

FITZGERALD CONSULTING LIMITED (REGISTERED NUMBER: 04440627) |

Balance Sheet

31 December 2024

2024 | 2023 |

| Notes | £ | £

Fixed assets

Tangible assets | 4 | - |  | 130 |  |

Investments | 5 | - |  | 1 |  |

- |  | 131 |  |

Current assets

Debtors | 6 | 287,081 |  | 256,935 |  |

Cash at bank | 982,245 |  | 652,837 |  |

1,269,326 |  | 909,772 |  |

Creditors

Amounts falling due within one year | 7 | (242,272 | ) | (148,000 | ) |

Net current assets | 1,027,054 |  | 761,772 |  |

Total assets less current liabilities | 1,027,054 |  | 761,903 |  |

Capital and reserves

Called up share capital | 355 |  | 355 |  |

Capital redemption reserve | 8 | 135 |  | 135 |  |

Retained earnings | 8 | 1,026,564 |  | 761,413 |  |

1,027,054 |  | 761,903 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by:

B W G Fitzgerald - Director

FITZGERALD CONSULTING LIMITED (REGISTERED NUMBER: 04440627) |

Notes to the Financial Statements

for the year ended 31 December 2024

1. | Statutory information

| FitzGerald Consulting Limited is a private company, limited by shares , registered in England and Wales. The 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

| These financial statements have been prepared in accordance with Financial Reporting Standard 1021A "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

FITZGERALD CONSULTING LIMITED (REGISTERED NUMBER: 04440627) |

Notes to the Financial Statements - continued

for the year ended 31 December 2024

2. | Accounting policies - continued

| Accounting judgements and key sources of estimation uncertainty

| Preparation of the financial statements requires management to make significant judgements and estimates in determining the carrying amounts of certain assets and liabilities. Management makes assumptions of the effects of uncertain future events on those assets and liabilities at the balance sheet date. The management's estimates and assumptions are based on historical experience and expectation of future events and are reviewed periodically. This disclosure excludes uncertainty over future events and judgement in respect of measuring financial instruments.

| Bad debt provision

| There is estimation uncertainty in calculating bad debt provisions. Review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

| Depreciation

| The company's tangible assets are depreciated on a straight line basis over their useful economic lives. Management reviews the appropriateness of assets' useful economic lives at least annually and any changes could affect prospective depreciation rates and asset carrying values.

3. | Employees and directors

| The average number of employees during the year was 1 (2023 - 1 ) .

4. | Tangible fixed assets

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| Cost

| At 1 January 2024 | 2,669 |  | 8,357 |  | 11,026 |  |

| Disposals | - |  | (3,654 | ) | (3,654 | ) |

| At 31 December 2024 | 2,669 |  | 4,703 |  | 7,372 |  |

| Depreciation

| At 1 January 2024 | 2,669 |  | 8,227 |  | 10,896 |  |

| Charge for year | - |  | 130 |  | 130 |  |

| Eliminated on disposal | - |  | (3,654 | ) | (3,654 | ) |

| At 31 December 2024 | 2,669 |  | 4,703 |  | 7,372 |  |

| Net book value

| At 31 December 2024 | - |  | - |  | - |  |

| At 31 December 2023 | - |  | 130 |  | 130 |  |

FITZGERALD CONSULTING LIMITED (REGISTERED NUMBER: 04440627) |

Notes to the Financial Statements - continued

for the year ended 31 December 2024

5. | Fixed asset investments

Interest in |

associate |

| £

| Cost

| At 1 January 2024 | 1 |  |

| Additions | 1,539 |  |

| Disposals | (1,540 | ) |

| At 31 December 2024 | - |  |

| Net book value

| At 31 December 2024 | - |  |

| At 31 December 2023 | 1 |  |

6. | Debtors: amounts falling due within one year |

2024 | 2023 |

| £ | £

| Trade debtors | 178,740 |  | 189,762 |  |

| Other debtors | 108,341 |  | 67,173 |  |

287,081 |  | 256,935 |  |

7. | Creditors: amounts falling due within one year |

2024 | 2023 |

| £ | £

| Trade creditors | 45,102 |  | 42,429 |  |

| Taxation and social security | 174,809 |  | 82,322 |  |

| Other creditors | 22,361 |  | 23,249 |  |

242,272 |  | 148,000 |  |

8. | Reserves

Capital |

Retained | redemption |

earnings | reserve | Totals |

| £ | £ | £

| At 1 January 2024 | 761,413 |  | 135 |  | 761,548 |  |

| Profit for the year | 375,151 |  | 375,151 |  |

| Dividends | (110,000 | ) | (110,000 | ) |

| At 31 December 2024 | 1,026,564 |  | 135 |  | 1,026,699 |  |

9. | Related party disclosures

| During the year, total dividends of £110,000 (2023: £117,000) were paid to the directors.

| During the year the directors made advances to the company. At the year end the company owed the directors £4,723 (2023: £4,822).

| At the balance sheet date, the amount owed to the company by F C Espana was £Nil (2023: £2,258) .

FITZGERALD CONSULTING LIMITED (REGISTERED NUMBER: 04440627) |

Notes to the Financial Statements - continued

for the year ended 31 December 2024

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: |  | Class: |  | Nominal |  | 2024 |  | 2023 |  |

| Value: |  |

| 90 |  | A Ordinary |  | £1 |  | 90 |  | 90 |  |

| 40 |  | B Ordinary |  | £1 |  | 40 |  | 40 |  |

| 90 |  | D Ordinary |  | £1 |  | 90 |  | 90 |  |

| 87 |  | F Ordinary |  | £1 |  | 87 |  | 87 |  |

| 44 |  | I Ordinary |  | £1 |  | 44 |  | 44 |  |

| 1 |  | J Ordinary |  | £1 |  | 1 |  | 1 |  |

| 1 |  | K Ordinary |  | £1 |  | 1 |  | 1 |  |

| 1 |  | L Ordinary |  | £1 |  | 1 |  | 1 |  |

| 1 |  | M Ordinary |  | £1 |  | 1 |  | 1 |  |

|  | 355 |  | 355 |  |