Registration number: 14594415

Early Insight Ltd

Contents

Company Information	1
Director's Report	2
Profit and Loss Account	3
Balance Sheet	4
Statement of Changes in Equity	5
Notes to the Unaudited Financial Statements	6 to 9
iXBRL Detailed Profit and Loss Account	10

Early Insight Ltd

Company Information

Director

Mrs Gemma Louise Drake

Registered office

C/O Smith Butler, Sapper Jordan Rossi Park Otley Road Baildon West Yorkshire BD17 7AX

Accountants

Smith Butler Accountants & Business AdvisorsSapper Jordan Rossi Park Otley Road Baildon West Yorkshire BD17 7AX

Early Insight Ltd

Director's Report for the Year Ended 31 January 2025

The director presents her report and the financial statements for the year ended 31 January 2025.

Director of the company

The director who held office during the year was as follows:

Mrs Gemma Louise Drake

Principal activity

The principal activity of the company is that of consultancy.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 18 August 2025
 

......................................... Mrs Gemma Louise Drake Director

Early Insight Ltd

Profit and Loss Account for the Year Ended 31 January 2025

	Note	2025 £	2024 £
Turnover		20,521	4,106
Cost of sales		-	(465)
Gross profit		20,521	3,641
Administrative expenses		(53,614)	(12,266)
Operating loss		(33,093)	(8,625)
Loss before tax	4	(33,093)	(8,625)
Loss for the financial year		(33,093)	(8,625)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Early Insight Ltd

(Registration number: 14594415)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	371	92
Current assets
Debtors	6	1,322	81
Cash at bank and in hand		5,388	11,203
		6,710	11,284
Creditors: Amounts falling due within one year	7	(48,798)	(20,000)
Net current liabilities		(42,088)	(8,716)
Net liabilities		(41,717)	(8,624)
Capital and reserves
Called up share capital	8	1	1
Retained earnings		(41,718)	(8,625)
Shareholders' deficit		(41,717)	(8,624)

For the financial year ending 31 January 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges her 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’.

Approved and authorised by the director on 18 August 2025
 

......................................... Mrs Gemma Louise Drake Director

Early Insight Ltd

Statement of Changes in Equity for the Year Ended 31 January 2025

	Share capital £	Retained earnings £	Total £
At 1 February 2024	1	(8,625)	(8,624)
Loss for the year	-	(33,093)	(33,093)
At 31 January 2025	1	(41,718)	(41,717)

	Share capital £	Retained earnings £	Total £
Loss for the year	-	(8,625)	(8,625)
New share capital subscribed	1	-	1
At 31 January 2024	1	(8,625)	(8,624)

Early Insight Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

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

The address of its registered office is:
C/O Smith Butler,
Sapper Jordan Rossi Park
Otley Road
Baildon
West Yorkshire
BD17 7AX
United Kingdom

These financial statements were authorised for issue by the director on 18 August 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 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 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Early Insight Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	20% Reducing Balance

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.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	45	8

Early Insight Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2024	100	100
Additions	325	325
At 31 January 2025	425	425
Depreciation
At 1 February 2024	8	8
Charge for the year	46	46
At 31 January 2025	54	54
Carrying amount
At 31 January 2025	371	371
At 31 January 2024	92	92

6

Debtors

Current	2025 £	2024 £
Other debtors	1,322	81
	1,322	81

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	2,395	-
Other creditors	46,403	20,000
	48,798	20,000

Early Insight Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	1	1	1	1

9	Related party transactions

Transactions with the director

2025	At 1 February 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
Mrs Gemma Louise Drake
	81	4,139	(4,773)	(553)

2024	At 16 January 2023 £	Advances to director £	Repayments by director £	At 31 January 2024 £
Mrs Gemma Louise Drake
	-	181	(100)	81

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	-	1,850

Early Insight Ltd

iXBRL Detailed Profit and Loss Account for the Year Ended 31 January 2025

	2025 £	2024 £
Turnover/revenue	20,521	4,106
Cost of sales
Subcontractor costs	-	(465)
Gross profit	20,521	3,641
Distribution costs
Administrative expenses
Audit and accountancy other services	(1,244)	(96)
Advertising, promotions and marketing costs	(23,656)	(6,800)
Other repairs and maintenance costs	(51)	-
Depreciation of fixed assets	(45)	(8)
Vehicle costs	(928)	(373)
Salaries and fees, directors	-	(1,850)
Travel and subsistence	(2,615)	(661)
Legal and professional costs	(1,451)	(1,270)
Bank charges	(19)	(6)
Insurance costs	(20,079)	(342)
IT and computing	(902)	(320)
Telecommunications	(563)	(315)
Printing, postage and stationery	(159)	(225)
Charitable donations	(71)	-
Subscriptions	(1,608)	-
Other costs	(223)	-
Other operating income
Other items
Loss for the financial year	(33,093)	(8,625)