0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 03899098 2024-04-01 2025-03-31 03899098 2025-03-31 03899098 2024-03-31 03899098 2023-04-01 2024-03-31 03899098 2024-03-31 03899098 2023-03-31 03899098 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 03899098 bus:Director1 2024-04-01 2025-03-31 03899098 core:WithinOneYear 2025-03-31 03899098 core:WithinOneYear 2024-03-31 03899098 core:ShareCapital 2025-03-31 03899098 core:ShareCapital 2024-03-31 03899098 core:RetainedEarningsAccumulatedLosses 2025-03-31 03899098 core:RetainedEarningsAccumulatedLosses 2024-03-31 03899098 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 03899098 core:Non-currentFinancialInstruments 2025-03-31 03899098 core:Non-currentFinancialInstruments 2024-03-31 03899098 bus:SmallEntities 2024-04-01 2025-03-31 03899098 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 03899098 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03899098 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03899098 bus:AbridgedAccounts 2024-04-01 2025-03-31

STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Consortium Holdings Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.
COMPANY REGISTRATION NUMBER: 03899098

CONSORTIUM HOLDINGS LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2025

CONSORTIUM HOLDINGS LIMITED

REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF CONSORTIUM HOLDINGS LIMITED

YEAR ENDED 31 MARCH 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Consortium Holdings Limited for the year ended 31 March 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors
Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
1 October 2025

CONSORTIUM HOLDINGS LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 211,283 | 211,283
Investments | 5 |  | 876,753 | 876,753
|  | -------------- | --------------
|  | 1,088,036 | 1,088,036

Current assets

Debtors | 111,394 |  | 88,287

Creditors: amounts falling due within one year | 6,024 |  | 6,024
| ------------ |  | ------------
Net current assets |  | 105,370 | 82,263
|  | -------------- | --------------
Total assets less current liabilities |  | 1,193,406 | 1,170,299
|  | -------------- | --------------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 1,193,306 | 1,170,199
|  | -------------- | --------------
Shareholders funds |  | 1,193,406 | 1,170,299
|  | -------------- | --------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 March 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 abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

CONSORTIUM HOLDINGS LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 1 October 2025 , and are signed on behalf of the board by:

B Nichols
Director

Company registration number: 03899098

CONSORTIUM HOLDINGS LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lifford Hall, Lifford Lane, Kings Norton, Birmingham, B30 3JN.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
4. Tangible assets

| £
Cost |
At 1 April 2024 and 31 March 2025 | 211,283
| ------------
Depreciation |
At 1 April 2024 and 31 March 2025 | –
| ------------
Carrying amount |
At 31 March 2025 | 211,283
| ------------
At 31 March 2024 | 211,283
| ------------

5. Investments

| £
Cost |
At 1 April 2024 and 31 March 2025 | 876,753
| ------------
Impairment |
At 1 April 2024 and 31 March 2025 | –
| ------------
Carrying amount |
At 31 March 2025 | 876,753
| ------------
At 31 March 2024 | 876,753
| ------------

6. Related party transactions
Amounts owed to the directors at the balance sheet date were included in creditors and totalled £244 (2024: £220,244).