REGISTERED NUMBER: 09891854 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CONSEQUITUR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

7

DIRECTOR:

Mrs J A Christian

REGISTERED OFFICE:

Harben House

Harben Parade

Finchley Road

London

NW3 6LH

REGISTERED NUMBER:

09891854 (England and Wales)

ACCOUNTANTS:

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

FIXED ASSETS

Tangible assets

4

2,541

3,834

Investments

5

188,352

155,740

190,893

159,574

CURRENT ASSETS

Debtors

6

442,873

600,796

Cash at bank

1,116,770

816,265

1,559,643

1,417,061

CREDITORS

Amounts falling due within one year

7

149,645

72,583

NET CURRENT ASSETS

1,409,998

1,344,478

TOTAL ASSETS LESS CURRENT LIABILITIES

1,600,891

1,504,052

PROVISIONS FOR LIABILITIES

13,447

9,113

NET ASSETS

1,587,444

1,494,939

CAPITAL AND RESERVES

Called up share capital

100

100

Non-distributable fair value reserve

33,616

22,861

Retained earnings

1,553,728

1,471,978

1,587,444

1,494,939

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

Mrs J A Christian - Director

1.	STATUTORY INFORMATION

Consequitur 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, and value added tax. Turnover is recognised when: the amount of revenue can be measured reliably; it is probable that the company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.

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

-

25% on cost

Computer equipment

-

25% on cost

Pension costs and other post-retirement benefits

Contributions payable to defined contribution pension schemes are charged to profit or loss in the period to which they relate.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in 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.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Investments

Other investments are initially recorded at cost on acquisition and adjusted at the period end for any impairment. Where the fair value of other investments is readily ascertainable, they are carried at fair value at the period end with the movement being recognised in the profit and loss account. Deferred tax is recognised in respect of all temporary timing differences arising from the revaluation of investments.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2024

449

6,926

7,375

Additions

-

1,257

1,257

Disposals

-

(1,331

)

(1,331

)

At 31 December 2024

449

6,852

7,301

DEPRECIATION

At 1 January 2024

281

3,260

3,541

Charge for year

112

1,440

1,552

Eliminated on disposal

-

(333

)

(333

)

At 31 December 2024

393

4,367

4,760

NET BOOK VALUE

At 31 December 2024

56

2,485

2,541

At 31 December 2023

168

3,666

3,834

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2024

155,740

Additions

20,546

Disposals

(6,565

)

Revaluations

15,413

Exchange differences

3,218

At 31 December 2024

188,352

NET BOOK VALUE

At 31 December 2024

188,352

At 31 December 2023

155,740

Other investments are carried at their fair value at the reporting date, as estimated by the investment fund manager.

6.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

7,200

53,247

Other debtors

35,673

97,549

42,873

150,796

2024

2023

£

£

Amounts falling due after more than one year:

Other debtors

400,000

450,000

Aggregate amounts

442,873

600,796

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

3,250

569

Taxation and social security

69,157

34,736

Other creditors

77,238

37,278

149,645

72,583

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Consequitur Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Consequitur Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Consequitur Limited and state those matters that we have agreed to state to the director of Consequitur Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Consequitur Limited and its director for our work or for this report.

It is your duty to ensure that Consequitur Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Consequitur Limited. You consider that Consequitur 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 financial statements of Consequitur 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 financial statements.

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

29 September 2025