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Registration number: 13143825

NHM Consulting Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 January 2024

NHM Consulting Limited

Contents

Company Information | 1
Accountants' Report | 2
Abridged Balance Sheet | 3 to 4
Notes to the Unaudited Abridged Financial Statements | 5 to 8

NHM Consulting Limited

Company Information

Director | R C Houghton

Registered office | 85 Great Portland Street London W1W 7LT

Accountants | SDT Accounting and Taxation Services Ltd Chartered Certified Accountant26 Beechwood Avenue Chatham Kent ME5 7HH

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
NHM Consulting Limited
for the Year Ended 31 January 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NHM Consulting Limited for the year ended 31 January 2024 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of NHM Consulting Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of NHM Consulting Limited and state those matters that we have agreed to state to the Board of Directors of NHM Consulting Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NHM Consulting Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that NHM Consulting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of NHM Consulting Limited. You consider that NHM Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of NHM Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

SDT Accounting and Taxation Services Ltd
Chartered Certified Accountant
26 Beechwood Avenue
Chatham
Kent
ME5 7HH

17 September 2025

NHM Consulting Limited

(Registration number: 13143825)
Abridged Balance Sheet as at 31 January 2024

| Note | 2024 £ | 2023 £
Current assets |  |  |
Debtors |  | 3,661 | 10,459
Cash at bank and in hand |  | 33 | 3,640
|  | 3,694 | 14,099
Prepayments and accrued income |  | - | 2,916
Creditors: Amounts falling due within one year |  | (55,444) | (51,197)
Total assets less current liabilities |  | (51,750) | (34,182)
Accruals and deferred income |  | (1,500) | (1,200)
Net liabilities |  | (53,250) | (35,382)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (53,350) | (35,482)
Shareholders' deficit |  | (53,250) | (35,382)

For the financial year ending 31 January 2024 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 17 September 2025

NHM Consulting Limited

(Registration number: 13143825)
Abridged Balance Sheet as at 31 January 2024

......................................... R C Houghton Director

NHM Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
85 Great Portland Street
London
W1W 7LT
England

These financial statements were authorised for issue by the director on 17 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

NHM Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2024

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

NHM Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 2).

NHM Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2024

4 | Related party transactions

Transactions with the director

2024 | At 1 February 2023 £ | Repayments by director £ | At 31 January 2024 £
R C Houghton
Advances | 7,402 | (7,402) | -
| - | - | -
| 7,402 | (7,402) | -

2023 | At 1 February 2022 £ | At 31 January 2023 £
R C Houghton
Advances | 7,402 | 7,402
| - | -
| 7,402 | 7,402

Included in other creditors, there is a director's loan account balance of £36,980 (2023: £7,402 overdrawn).

Expenditure with and payables to related parties

2024 | Key management £
Rendering of services | 29,945

2023 | Key management £
Rendering of services | 43,560