REGISTERED NUMBER: 08853176

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Cosan Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I Bloxham

Mr P C Dickinson

REGISTERED OFFICE:

5th Floor

Broad Quay House

Prince Street

Bristol

BS1 4DJ

REGISTERED NUMBER:

08853176

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

1,489

3,281

Investments

5

150,100

100,100

151,589

103,381

CURRENT ASSETS

Debtors

6

420,733

363,219

Cash at bank and in hand

634,198

466,430

1,054,931

829,649

CREDITORS

Amounts falling due within one year

7

501,234

313,842

NET CURRENT ASSETS

553,697

515,807

TOTAL ASSETS LESS CURRENT LIABILITIES

705,286

619,188

CREDITORS

Amounts falling due after more than one year

8

-

(12,222

)

PROVISIONS FOR LIABILITIES

(372

)

(820

)

NET ASSETS

704,914

606,146

CAPITAL AND RESERVES

Called up share capital

11

200

200

Retained earnings

12

704,714

605,946

SHAREHOLDERS' FUNDS

704,914

606,146

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 25th November 2025 and were signed on its behalf by:

Mr P C Dickinson - Director

1.	STATUTORY INFORMATION

Cosan Consulting Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33.33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st April 2024

13,714

26,316

40,030

Additions

233

324

557

Disposals

(8,777

)

(17,365

)

(26,142

)

At 31st March 2025

5,170

9,275

14,445

DEPRECIATION

At 1st April 2024

12,257

24,492

36,749

Charge for year

588

860

1,448

Eliminated on disposal

(8,301

)

(16,940

)

(25,241

)

At 31st March 2025

4,544

8,412

12,956

NET BOOK VALUE

At 31st March 2025

626

863

1,489

At 31st March 2024

1,457

1,824

3,281

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1st April 2024

100

100,000

100,100

Additions

-

50,000

50,000

At 31st March 2025

100

150,000

150,100

NET BOOK VALUE

At 31st March 2025

100

150,000

150,100

At 31st March 2024

100

100,000

100,100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

416,988

362,735

Prepayments

3,745

484

420,733

363,219

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

10,197

Trade creditors

-

137

Tax

234,202

122,073

Social security and other taxes

26,512

24,623

VAT

126,402

140,346

Other creditors

15,618

12,465

Directors' current accounts

-

1

Accrued expenses

98,500

4,000

501,234

313,842

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

-

10,447

Bank loans - 2-5 years

-

1,775

-

12,222

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

25,472

2,590

Between one and five years

52,163

-

77,635

2,590

A four year motor vehicle lease will run until 2nd July 2024.

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

-

22,419

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

200

200

12.

RESERVES

Retained

earnings

£

At 1st April 2024

605,946

Profit for the year

595,852

Dividends

(497,084

)

At 31st March 2025

704,714