REGISTERED NUMBER: 09540413 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

LHC Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M Rhys-Owens

D G R Owens

T G R Owens

I G R Owens

Miss A M Owens

SECRETARY:

Miss A M Owens

REGISTERED OFFICE:

Williamston House

7 Goat Street

HAVERFORDWEST

Pembrokeshire

SA61 1PX

REGISTERED NUMBER:

09540413 (England and Wales)

FIXED ASSETS

Tangible assets

4

488

805

CURRENT ASSETS

Debtors

5

660

2,039

Cash at bank

22,959

28,590

23,619

30,629

CREDITORS

Amounts falling due within one year

6

1,419

5,497

NET CURRENT ASSETS

22,200

25,132

TOTAL ASSETS LESS CURRENT LIABILITIES

22,688

25,937

PROVISIONS FOR LIABILITIES

92

153

NET ASSETS

22,596

25,784

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

22,496

25,684

SHAREHOLDERS' FUNDS

22,596

25,784

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.

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 2 September 2025 and were signed on its behalf by:

A M Rhys-Owens - Director

1.	STATUTORY INFORMATION

LHC Consultancy 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 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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% 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.

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.

Revenue recognition

The company turnover represents the amount derived from management consultancy. The company recognises revenue when the when the sales invoice has been issued and sent to the customer.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,355

7,659

9,014

DEPRECIATION

At 1 April 2024

984

7,225

8,209

Charge for year

56

261

317

At 31 March 2025

1,040

7,486

8,526

NET BOOK VALUE

At 31 March 2025

315

173

488

At 31 March 2024

371

434

805

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

1,260

Other debtors

660

779

660

2,039

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

865

1,370

Taxation and social security

53

-

Other creditors

501

4,127

1,419

5,497