REGISTERED NUMBER: 14987524 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

First Group Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S R Lampkin

Mrs J M Lampkin

REGISTERED OFFICE:

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

REGISTERED NUMBER:

14987524 (England and Wales)

ACCOUNTANTS:

Hughes Spencer

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

FIXED ASSETS

Tangible assets

4

2,347

1,365

CURRENT ASSETS

Debtors

5

94,840

423

Cash at bank

15,373

8,019

110,213

8,442

CREDITORS

Amounts falling due within one year

6

50,248

9,577

NET CURRENT ASSETS/(LIABILITIES)

59,965

(1,135

)

TOTAL ASSETS LESS CURRENT LIABILITIES

62,312

230

CAPITAL AND RESERVES

Called up share capital

130

130

Retained earnings

62,182

100

SHAREHOLDERS' FUNDS

62,312

230

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2025 and were signed on its behalf by:

S R Lampkin - Director

1.	STATUTORY INFORMATION

First Group Consultancy 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

1,764

Additions

1,363

At 31 July 2025

3,127

DEPRECIATION

At 1 August 2024

399

Charge for year

381

At 31 July 2025

780

NET BOOK VALUE

At 31 July 2025

2,347

At 31 July 2024

1,365

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts recoverable on contract

72,561

-

Other debtors

22,279

423

94,840

423

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

49,093

7,480

Other creditors

1,155

2,097

50,248

9,577

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 July 2025 and the period ended 31 July 2024:

2025

2024

£

£

S R Lampkin and Mrs J M Lampkin

Balance outstanding at start of year

-

-

Amounts advanced

78,781

-

Amounts repaid

(58,500

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

20,281

-

Interest has been charged on the loan at HMRC's official rate.