Company registration number 05352260 (England and Wales)
CONSORTIO (UK) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
CONSORTIO (UK) LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
CONSORTIO (UK) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2025
28 February 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
2
350,000
350,000
Current assets
Cash at bank and in hand
58,671
45,571
Creditors: amounts falling due within one year
(156,397)
(156,251)
Net current liabilities
(97,726)
(110,680)
Total assets less current liabilities
252,274
239,320
Provisions for liabilities
3
(8,145)
(8,145)
Net assets
244,129
231,175
Capital and reserves
Called up share capital
4
100
100
Revaluation reserve
106,827
106,827
Profit and loss reserves
137,202
124,248
Total equity
244,129
231,175
CONSORTIO (UK) LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2025
28 February 2025
- 2 -

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year 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 financial statements.

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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 October 2025 and are signed on its behalf by:
C A Pallister
Director
Company registration number 05352260 (England and Wales)
Consortio (UK) Limited
CONSORTIO (UK) LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025
- 3 -
1
Accounting policies
Company information

Consortio (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit A1 Empire House, 11 Mulcture Hall Road, Halifax, HX1 1SP.

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

Turnover

Turnover represents total rents receivable for the year. Turnover is recognised on a cash received basis.

Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is measured using the fair value model and stated at its fair value at the end of the reporting date. The surplus or deficit on revaluation is recognised in the statement of income and retained earnings.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Investment property
2025
£
Fair value
At 29 February 2024 and 28 February 2025
350,000

The investment properties are valued at an arms-length market value of £350,000 (202 4: £350,000). The carrying amount of the investment properties has been adjusted to that valuation. In the opinion of the directors the value of the investment properties remains valid at 28 February 202 5.

Consortio (UK) Limited
CONSORTIO (UK) LIMITED
Notes to the Financial Statements (CONTINUED)
for the year ended 28 February 2025
- 4 -
3
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
8,145
8,145
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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