Company registration number 15875397 (England and Wales)
PRIPAT CONSULTING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
PRIPAT CONSULTING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
PRIPAT CONSULTING LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
Notes
£
£
Fixed assets
Intangible assets
Tangible assets
3
513
Current assets
Debtors
4
12,025
Cash at bank and in hand
62,443
74,468
Creditors: amounts falling due within one year
5
(19,396)
Net current assets
55,072
Net assets
55,585
Capital and reserves
Called up share capital
100
Profit and loss reserves
55,485
Total equity
55,585
For the financial Period ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the Period in question 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved by the board of directors and authorised for issue on 28 November 2025 and are signed on its behalf by:
Mr A J Robertson
Director
Company registration number 15875397 (England and Wales)
PRIPAT CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information
Pripat Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1st Floor, Sheraton House Lower Road, Chorleywood, Rickmansworth, Hertfordshire, WD3 5LH.
1.1
Reporting period
The financial statements cover the period from the date of incorporation on 3 August 2024 to 31 August 2025 resulting in a reporting period longer than 12 months. This extended period reflects the company's decision to adopt 31 August as its financial year-end.
As the company was newly incorporated during this period, there are no comparative figures presented in these financial statements.
1.2
Basis of preparation
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.
1.3
Going concern
Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
1.4
Revenue
Revenue represents amounts receivable for goods and services net of VAT and trade discounts.
1.5
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computers
33% Straight Line
1.6
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.7
Financial instruments
The company only has financial instruments of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.
PRIPAT CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.8
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
2
Employees
The average monthly number of persons (including directors) employed by the company during the Period was:
2025
Number
Total
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 3 August 2024
Additions
770
At 31 August 2025
770
Depreciation and impairment
At 3 August 2024
Depreciation charged in the Period
257
At 31 August 2025
257
Carrying amount
At 31 August 2025
513
PRIPAT CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 4 -
4
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
6,475
Other debtors
5,550
12,025
5
Creditors: amounts falling due within one year
2025
£
Corporation tax
17,918
Other creditors
1,478
19,396
6
Related party transactions
During the period related party transactions took place between the company and related parties aggregated as follows:
At the balance sheet date the company owed £483 (no comparative year) to the director.