Company registration number 11501981 (England and Wales)
NEIL DICKSON CONSULTING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 16 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
NEIL DICKSON CONSULTING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
NEIL DICKSON CONSULTING LTD
BALANCE SHEET
AS AT
16 AUGUST 2025
16 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
3,247
2
Cash at bank and in hand
157,107
145,233
160,354
145,235
Creditors: amounts falling due within one year
5
(9,810)
(22,761)
Net current assets
150,544
122,474
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
150,543
122,473
Total equity
150,544
122,474

For the financial period ended 16 August 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 period in question in accordance with section 476.

The director acknowledges his 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 October 2025
N Dickson
Director
Company registration number 11501981 (England and Wales)
NEIL DICKSON CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 16 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Neil Dickson Consulting Ltd is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, Lipton House, Stanbridge Road, Leighton Buzzard, Bedfordshire, United Kingdom, LU7 4QQ.

1.1
Basis of preparation

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. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
50.00% on cost
NEIL DICKSON CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 16 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
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 current liabilities.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

NEIL DICKSON CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 16 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
3,194
Disposals
(3,194)
At 16 August 2025
-
0
Depreciation and impairment
At 1 September 2024
3,194
Eliminated in respect of disposals
(3,194)
At 16 August 2025
-
0
Carrying amount
At 16 August 2025
-
0
At 31 August 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1
Other debtors
3,247
1
3,247
2
NEIL DICKSON CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 16 AUGUST 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
634
34
Corporation tax
6,701
16,874
Other taxation and social security
2,475
5,693
Other creditors
-
0
160
9,810
22,761
2025-08-16 2024-09-01 false false false 10 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity N Dickson 11501981 2024-09-01 2025-08-16 11501981 2025-08-16 11501981 2024-08-31 11501981 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-16 11501981 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 11501981 core:ShareCapital 2025-08-16 11501981 core:ShareCapital 2024-08-31 11501981 core:RetainedEarningsAccumulatedLosses 2025-08-16 11501981 core:RetainedEarningsAccumulatedLosses 2024-08-31 11501981 bus:Director1 2024-09-01 2025-08-16 11501981 core:ComputerEquipment 2024-09-01 2025-08-16 11501981 2023-09-01 2024-08-31 11501981 core:OtherPropertyPlantEquipment 2024-08-31 11501981 core:OtherPropertyPlantEquipment 2025-08-16 11501981 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-16 11501981 core:OtherPropertyPlantEquipment 2024-08-31 11501981 core:CurrentFinancialInstruments 2025-08-16 11501981 core:CurrentFinancialInstruments 2024-08-31 11501981 core:WithinOneYear 2025-08-16 11501981 core:WithinOneYear 2024-08-31 11501981 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-16 11501981 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-16 11501981 bus:FRS102 2024-09-01 2025-08-16 11501981 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-16 11501981 bus:FullAccounts 2024-09-01 2025-08-16 xbrli:pure xbrli:shares iso4217:GBP