ACCOUNTS - Final Accounts preparation

Company registration number: 08765862

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	PIRBRIGHT CONSULTING LIMITED


PIRBRIGHT CONSULTING LIMITED

CONTENTS

	Page
Company Information	1
Statement of Financial Position	2 - 3
Notes to the Financial Statements	4 - 6


PIRBRIGHT CONSULTING LIMITED

COMPANY INFORMATION

Directors	S J G Oxley
	M B Oxley


Registered number	08765862


Registered office	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ

Page 1


PIRBRIGHT CONSULTING LIMITED REGISTERED NUMBER:08765862

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	5		1,065		817
			1,065		817
Current assets
Debtors: amounts falling due within one year	6	281		1,787
Cash at bank and in hand		2,422		1,007
		2,703		2,794
Creditors: amounts falling due within one year	7	(2,218)		(2,479)
Net current assets			485		315
Total assets less current liabilities			1,550		1,132

Net assets			1,550		1,132

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PIRBRIGHT CONSULTING LIMITED REGISTERED NUMBER:08765862

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Capital and reserves
Called up share capital	100	100
Profit and loss account	1,450	1,032
	1,550	1,132

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

S J G Oxley

Director

Date: 1 December 2025

The notes on pages 4 to 6 form part of these financial statements.

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PIRBRIGHT CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Pirbright Consulting Limited 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 disclosed on the company information page. The Company does not have a principal place of business.
The company's functional and presentational currency is GBP.

2.	Going concern

The director has a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future.
For this reason the director continues to adopt the going concern basis of accounting in preparing the annual financial statements.

3.Accounting policies

3.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

3.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

3.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

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PIRBRIGHT CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

3.Accounting policies (continued)

3.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Equipment

20% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

3.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

3.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 5


PIRBRIGHT CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	Tangible fixed assets

		Equipment
		£
	Cost or valuation
	At 1 April 2024	2,936
	Additions	440
	At 31 March 2025	3,376
	Depreciation
	At 1 April 2024	2,119
	Charge for the year on owned assets	192
	At 31 March 2025	2,311
	Net book value
	At 31 March 2025	1,065
	At 31 March 2024	817

Debtors

					2025	2024
					£	£


Trade debtors	-	1,581
Prepayments and accrued income	281	206
	281	1,787

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	418	651
Other creditors	-	28
Accruals and deferred income	1,800	1,800
	2,218	2,479

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