Company No: 04750190 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mr D Green

SECRETARY

Mrs L M Green

REGISTERED OFFICE	17 Queens Lane
	Newcastle Upon Tyne
	NE1 1RN
	United Kingdom

COMPANY NUMBER

04750190 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	0		438
		0		438
Current assets
Debtors	4	9,115		2,850
Cash at bank and in hand		19,370		17,652
		28,485		20,502
Creditors: amounts falling due within one year	5	( 14,713)		( 2,938)
Net current assets		13,772		17,564
Total assets less current liabilities		13,772		18,002
Net assets		13,772		18,002
Capital and reserves
Called-up share capital		100		100
Profit and loss account		13,672		17,902
Total shareholders' funds		13,772		18,002

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Doug Green: Educational Consultant Limited (registered number: 04750190) were approved and authorised for issue by the Director on 23 July 2025. They were signed on its behalf by:

Mr D Green Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Doug Green: Educational Consultant Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 17 Queens Lane, Newcastle Upon Tyne, NE1 1RN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Doug Green: Educational Consultant Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.
The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

Rendering of services:
The company provides consultancy services. Revenue from a contract to provide services is recognised in the period in which the services are provided when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion.

Employee benefits

Short term benefits
Short-term employee benefits are recognised as an expense in the period in which they are incurred.

Taxation

Current tax
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current taxation is the amount of taxation payable in respect of the taxable profit for the year or prior years.

Deferred tax
A deferred taxation asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of the current and previous period.

Deferred taxation arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred taxation recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that the directors consider that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred taxation is measured using the tax rates and laws that have been enacted or subsequently enacted by the reporting date and that are expected to apply to the reversal of the timing differences.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc33% on cost and 20% on reducing balance

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Plant and machinery etc.

20 % reducing balance

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of iG recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments on non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period

for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	18,207		18,207
At 31 March 2025	18,207		18,207
Accumulated depreciation
At 01 April 2024	17,769		17,769
Charge for the financial year	438		438
At 31 March 2025	18,207		18,207
Net book value
At 31 March 2025	0		0
At 31 March 2024	438		438

4. Debtors

	2025		2024
	£		£
Trade debtors	9,115		2,850

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	3,493		611
Other creditors	11,220		2,327
	14,713		2,938