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Company No: 03033236 (England and Wales)

# EDGECUMBE CONSULTING GROUP LIMITED

### Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

EDGECUMBE CONSULTING GROUP LIMITED

## Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

EDGECUMBE CONSULTING GROUP LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 April 2025
EDGECUMBE CONSULTING GROUP LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 April 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 144,548 |  | 181,955
Tangible assets | 4 | 8,634 |  | 12,438
|  | 153,182 |  | 194,393
Current assets |  |  |  |
Debtors | 5 | 213,627 |  | 229,280
Cash at bank and in hand |  | 318,189 |  | 340,375
|  | 531,816 |  | 569,655
Creditors: amounts falling due within one year | 6 | ( 543,469) |  | ( 472,671)
Net current (liabilities)/assets |  | (11,653) |  | 96,984
Total assets less current liabilities |  | 141,529 |  | 291,377
Creditors: amounts falling due after more than one year | 7 | ( 8,333) |  | ( 58,333)
Net assets |  | 133,196 |  | 233,044
Capital and reserves |  |  |  |
Called-up share capital | 8 | 23 |  | 23
Share premium account |  | 69,647 |  | 69,647
Capital redemption reserve |  | 61 |  | 61
Profit and loss account |  | 63,465 |  | 163,313
Total shareholders' funds |  | 133,196 |  | 233,044

For the financial year ending 30 April 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 Edgecumbe Consulting Group Limited (registered number: 03033236) were approved and authorised for issue by the Director on 05 October 2025. They were signed on its behalf by:

J P Cowell Director |

EDGECUMBE CONSULTING GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
EDGECUMBE CONSULTING GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025

##### 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

Edgecumbe Consulting Group 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 Whitefriars, Lewins Mead, Bristol, BS1 2NT, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software | 3 - 5 years straight line
Trademarks, patents and licences | 10 years straight line
Website costs | 3 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Leasehold improvements | 3 years straight line
Office equipment | 4 years straight line
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 20 |  | 24

#### 3. Intangible assets

| Computer software |  | Trademarks, patents and licences |  | Website costs |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 May 2024 | 438,309 |  | 7,850 |  | 37,208 |  | 483,367
Additions | 35,345 |  | 0 |  | 0 |  | 35,345
At 30 April 2025 | 473,654 |  | 7,850 |  | 37,208 |  | 518,712
Accumulated amortisation |  |  |  |  |  |  |
At 01 May 2024 | 256,465 |  | 7,739 |  | 37,208 |  | 301,412
Charge for the financial year | 72,641 |  | 111 |  | 0 |  | 72,752
At 30 April 2025 | 329,106 |  | 7,850 |  | 37,208 |  | 374,164
Net book value |  |  |  |  |  |  |
At 30 April 2025 | 144,548 |  | 0 |  | 0 |  | 144,548
At 30 April 2024 | 181,844 |  | 111 |  | 0 |  | 181,955

#### 4. Tangible assets

| Leasehold improve- ments |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 May 2024 | 34,618 |  | 17,727 |  | 43,272 |  | 95,617
Additions | 870 |  | 232 |  | 3,605 |  | 4,707
Disposals | 0 |  | 0 |  | ( 5,809) |  | ( 5,809)
At 30 April 2025 | 35,488 |  | 17,959 |  | 41,068 |  | 94,515
Accumulated depreciation |  |  |  |  |  |  |
At 01 May 2024 | 32,659 |  | 14,852 |  | 35,668 |  | 83,179
Charge for the financial year | 1,536 |  | 1,405 |  | 5,570 |  | 8,511
Disposals | 0 |  | 0 |  | ( 5,809) |  | ( 5,809)
At 30 April 2025 | 34,195 |  | 16,257 |  | 35,429 |  | 85,881
Net book value |  |  |  |  |  |  |
At 30 April 2025 | 1,293 |  | 1,702 |  | 5,639 |  | 8,634
At 30 April 2024 | 1,959 |  | 2,875 |  | 7,604 |  | 12,438

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 130,728 |  | 119,013
Prepayments and accrued income | 75,066 |  | 103,943
Other debtors | 7,833 |  | 6,324
| 213,627 |  | 229,280

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 50,000 |  | 50,000
Trade creditors | 45,428 |  | 30,938
Accruals and deferred income | 387,946 |  | 331,378
Other taxation and social security | 52,273 |  | 40,937
Other creditors | 7,822 |  | 19,418
| 543,469 |  | 472,671

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 8,333 |  | 58,333

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
232 Ordinary shares of £ 0.10 each | 23 |  | 23

#### 9. Financial commitments

Other financial commitments

| 2025 |  | 2024
| £ |  | £
Commitments under operating leases - due in less than one year | 36,928 |  | 40,124
Commitments under operating leases - due in more than one year | 73,571 |  | 3,127
| 110,499 |  | 43,251

Pensions

The Company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2025 |  | 2024
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 3,974 |  | 5,314