Helden Consultants Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09478917

HELDEN CONSULTANTS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

HELDEN CONSULTANTS LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	5		9,409	11,072

CURRENT ASSETS

Debtors	6	45,006	38,094
Cash at bank and in hand		125,295	121,784
		-----------	-----------
		170,301	159,878

CREDITORS: amounts falling due within one year	7	61,938		56,435
		-----------		-----------
NET CURRENT ASSETS			108,363	103,443
			-----------	-----------
TOTAL ASSETS LESS CURRENT LIABILITIES			117,772	114,515

CREDITORS: amounts falling due after more than one year	8	( 200)	( 200)
		-----------	-----------
NET ASSETS		117,572	114,315
		-----------	-----------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	117,472	114,215
	-----------	-----------
SHAREHOLDERS FUNDS	117,572	114,315
	-----------	-----------

These 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 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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

HELDEN CONSULTANTS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 11 December 2025 , and are signed on behalf of the board by:

Mr S W Riley
Director

Company registration number: 09478917

HELDEN CONSULTANTS LIMITED

NOTES TO THE 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 1 Troughton Mews, Margate, CT9 5QQ, Kent.

2. STATEMENT OF COMPLIANCE

These 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 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 financial statements are prepared in sterling, which is the functional currency of the entity.

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.

Corporation 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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating Leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Maintenance charges payable with the lease rentals are included with motor expenses .

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	15% reducing balance

Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity .

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).

5. TANGIBLE ASSETS

	Equipment	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	21,366	21,366
	---------	---------
Depreciation
At 1 April 2024	10,294	10,294
Charge for the year	1,663	1,663
	---------	---------
At 31 March 2025	11,957	11,957
	---------	---------
Carrying amount
At 31 March 2025	9,409	9,409
	---------	---------
At 31 March 2024	11,072	11,072
	---------	---------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	43,157	38,014
Other debtors	1,849	80
	---------	---------
	45,006	38,094
	---------	---------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	12,645	10,318
Social security and other taxes	14,140	14,065
Other creditors	35,153	32,052
	---------	---------
	61,938	56,435
	---------	---------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	200	200
	-----	-----

9. OPERATING LEASES

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	7,546	11,319
Later than 1 year and not later than 5 years	–	7,546
	--------	---------
	7,546	18,865
	--------	---------

Above amounts include monthly maintenance charges payable with the lease rental .

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr S W Riley	( 26,408)	( 2,131)	( 28,539)
	---------	--------	---------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr S W Riley	( 29,074)	2,666	( 26,408)
	---------	--------	---------

11. RELATED PARTY TRANSACTIONS

The company was under the control of Mr S W Riley throughout the current year and he is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102 section 1A.