GNH Consultancy Limited

GNH Consultancy Limited
Contents Page
For the Period 01 February 2024 to 31 July 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

GNH Consultancy Limited Accountants' Report For the Period 01 February 2024 to 31 July 2025
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the period ended 31 July 2025. We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view. You have determined that the company is exempt from the statutory requirement for an audit for this accounting period. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. .................................................... MBS Accountants Conway House Worcester Street Gloucester GL1 3AJ 18 September 2025 1

GNH Consultancy Limited
Accountants' Report
For the Period 01 February 2024 to 31 July 2025

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the period ended 31 July 2025.

We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting period. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

....................................................
MBS Accountants
Conway House
Worcester Street
Gloucester
GL1 3AJ
18 September 2025

1

GNH Consultancy Limited
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	-	737
		-	737
Current assets
Debtors		-	5,016
Cash at bank and in hand		-	47,606
		-	52,622
Creditors: amount falling due within one year		-	(17,679)
Net current assets		-	34,943

Total assets less current liabilities		-	35,680
Provisions for liabilities		-	(140)
Net assets		-	35,540

Capital and reserves
Called up share capital	4	-	100
Profit and loss account		-	35,440
Shareholders' funds		-	35,540

For the period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 18 September 2025 and were signed on its behalf by:

-------------------------------
Godfrey Nigel Higgins
Director

2

GNH Consultancy Limited
Notes to the Abridged Financial Statements
For the Period 01 February 2024 to 31 July 2025

General Information

GNH Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 07897520, registration address Pear Tree Cottage Hawkins Lane , Broadoak, Newnham, Gloucestershire, GL14 1JB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Straight Line
Computer Equipment	30% Reducing Balance

2.	Average number of employees Average number of employees during the period was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 February 2024	16,666	1,846	18,512
Additions	-	784	784
Disposals	(16,666)	(2,630)	(19,296)
At 31 July 2025	-	-	-
Depreciation
At 01 February 2024	16,666	1,109	17,775
Charge for period	(16,666)	-	(16,666)
On disposals	-	(1,109)	(1,109)
At 31 July 2025	-	-	-
Net book values
Closing balance as at 31 July 2025	-	-	-
Opening balance as at 01 February 2024	-	737	737

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: 07897520
England and Wales
Abridged Accounts

for the period ended 31 July 2025
for
GNH CONSULTANCY LIMITED