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Registered Number: 06495697
England and Wales
SALHAN CONSULTANCY LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 March 2024 End date: 28 February 2025

SALHAN CONSULTANCY LIMITED Contents Page For the year ended 28 February 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

SALHAN CONSULTANCY LIMITED Company Information For the year ended 28 February 2025
Director | Madan Salhan
Registered Number | 06495697
Registered Office | SALHAN HOUSE 5 VICTORIA SQUARE DROITWICH SPA WR9 8DF
Accountants | Salhan Accountants 54 Hagley Road Edgbaston Birmingham B16 8PE
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SALHAN CONSULTANCY LIMITED Statement of Financial Position As at 28 February 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 26,317 |  | 30,057
Investments | 4 | 135,741 |  | 0
|  | 162,058 |  | 30,057
Current assets |  |  |
Debtors | 5 | 211,833 |  | 224,572
Cash at bank and in hand |  | 259,196 |  | 0
|  | 471,029 |  | 224,572
Creditors (amount falling due within one year) | 6 | (142,898) |  | (71,979)
Net current assets |  | 328,131 |  | 152,593
Total assets less current liabilities |  | 490,189 |  | 182,650
Net assets |  | 490,189 |  | 182,650
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 490,089 |  | 182,550
Shareholders' funds |  | 490,189 |  | 182,650
For the 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. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question 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 accounts. 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, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 18 November 2025 and were signed by:
------------------------------- Madan Salhan Director
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SALHAN CONSULTANCY LIMITED Notes to the Financial Statements For the year ended 28 February 2025
General Information SALHAN CONSULTANCY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06495697, registration address SALHAN HOUSE, 5 VICTORIA SQUARE , DROITWICH SPA, WR9 8DF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) The company does not qualify for the micro-entities regime because its turnover and balance sheet total exceed the thresholds set out in Section 384A of the Act. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of listed investments to fair value. Going concern basis The director has assessed the companys financial position and is satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. The financial statements are therefore prepared on a going concern basis. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 15 Reducing Balance
Computer Equipment | 15 Reducing Balance
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Current asset investments Current asset investments consist of listed equity securities. These investments are measured at fair value at the balance sheet date, based on quoted market prices. Unrealised gains and losses arising from changes in fair value are recognised in the Profit and Loss Account in the period in which they arise. Reconciliation of Investment Value £ Balance at 1 March 2024 0 Additions £141,167 Disposals (at carrying value) (0) Unrealised gain / (loss) on revaluation (£5,425) Balance at 28 February 2025 £135,741 Financial instruments The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. The company only enters into basic financial instrument transactions. Financial assets and liabilities are measured at transaction price, unless measured at fair value as required for listed investments.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 March 2024 | 72,972 |  | 3,792 |  | 76,764
Additions | - |  | 904 |  | 904
Disposals | - |  | - |  | -
At 28 February 2025 | 72,972 |  | 4,696 |  | 77,668
Depreciation
At 01 March 2024 | 45,451 |  | 1,256 |  | 46,707
Charge for year | 4,128 |  | 516 |  | 4,644
On disposals | - |  | - |  | -
At 28 February 2025 | 49,579 |  | 1,772 |  | 51,351
Net book values
Closing balance as at 28 February 2025 | 23,393 |  | 2,924 |  | 26,317
Opening balance as at 01 March 2024 | 27,521 |  | 2,536 |  | 30,057
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 March 2024 | - |  | -
Additions | 135,741 |  | 135,741
Disposals | - |  | -
At 28 February 2025 | 135,741 |  | 135,741
5. | Debtors (amount falling due within one year)
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Barclays current account | 0 |  | 202,072
Natwest current account | 0 |  | 22,500
Directors' Current Accounts | 199,379 |  | 0
VAT | 12,454 |  | 0
| 211,833 |  | 224,572
6. | Creditors (amount falling due within one year)
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 0 |  | (1)
Corporation Tax | 142,898 |  | 18,018
Other Creditors | 0 |  | (26,719)
Directors' Current Accounts | 0 |  | 80,681
| 142,898 |  | 71,979
7. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Madan Salhan | 0 |  | 0 |  | 199,379 |  | (80,681)
During the year the director entered into transactions with the company through the Director’s Loan Account. The balance outstanding at the year end was £199,379 (2024: £80,681 cr.) Where the account was overdrawn, interest was charged at the HMRC official rate. The balance was cleared within nine months of the year end, therefore no s.455 Corporation Tax charge arises.
8. | Director’s loan
| During the year, the directors loan account became overdrawn due to investment transactions. The balance was fully cleared within nine months of the year-end through dividends and repayments. Interest was charged at the HMRC official rate. No s.455 tax charge arises.
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