Company No: 12097328 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Elspeth Caroline Margaret Gilfillan
	Russell John Gordon (Appointed 14 March 2025)

REGISTERED OFFICE	Wheatsheaf Farm
	Moor Monkton
	York
	YO26 8JA
	United Kingdom

COMPANY NUMBER

12097328 (England and Wales)

ACCOUNTANT	Morrell Middleton Auditors Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	75		125
		75		125
Current assets
Debtors	4	3,960		3,129
Cash at bank and in hand	5	15,186		13,206
		19,146		16,335
Creditors: amounts falling due within one year	6	( 17,423)		( 14,708)
Net current assets		1,723		1,627
Total assets less current liabilities		1,798		1,752
Net assets		1,798		1,752
Capital and reserves
Called-up share capital	7	101		1
Profit and loss account		1,697		1,751
Total shareholders' funds		1,798		1,752

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 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; 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Fillanthropic Consulting Limited (registered number: 12097328) were approved and authorised for issue by the Board of Directors on 22 October 2025. They were signed on its behalf by:

Elspeth Caroline Margaret Gilfillan Director

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

Fillanthropic Consulting 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 Wheatsheaf Farm, Moor Monkton, York, YO26 8JA, 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 directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have 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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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 Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

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.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		1

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 August 2024	750		750
At 31 July 2025	750		750
Accumulated depreciation
At 01 August 2024	625		625
Charge for the financial year	50		50
At 31 July 2025	675		675
Net book value
At 31 July 2025	75		75
At 31 July 2024	125		125

4. Debtors

	2025		2024
	£		£
Trade debtors	3,960		3,129

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	15,186		13,206

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	5,277		3,805
Other creditors	12,146		10,903
	17,423		14,708

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1
50 Ordinary A shares of £ 1.00 each (2024: nil shares)	50		0
50 Ordinary B shares of £ 1.00 each (2024: nil shares)	50		0
	101		1