HUM Consultancy Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10123449

HUM CONSULTANCY LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

HUM CONSULTANCY LTD

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

HUM CONSULTANCY LTD

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors	Mr M R Lebihan
	Mrs G Lebihan

Registered office	168 Church Road
	Hove
	East Sussex
	BN3 2DL

Accountants	UHY Hacker Young
	Chartered accountants
	168 Church Road
	Hove
	BN3 2DL

HUM CONSULTANCY LTD

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		5,388	6,747

Current assets

Debtors	6	8,500	8,500
Cash at bank and in hand		47,580	44,444
		---------	---------
		56,080	52,944

Creditors: amounts falling due within one year	7	47,750		47,080
		---------		---------
Net current assets			8,330	5,864
			---------	---------
Total assets less current liabilities			13,718	12,611

Provisions

Taxation including deferred tax	2,026	1,687
	---------	---------
Net assets	11,692	10,924
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	11,592	10,824
	---------	---------
Shareholders funds	11,692	10,924
	---------	---------

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 comprehensive income 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 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 financial statements .

HUM CONSULTANCY LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 9 December 2025 , and are signed on behalf of the board by:

Mr M R Lebihan

Director

Company registration number: 10123449

HUM CONSULTANCY LTD

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 168 Church Road, Hove, East Sussex, BN3 2DL.

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.

Going concern

No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors.

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. No significant judgements have had to be made by the directors in preparing these financial statements.

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.

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.

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:

Fixtures and fittings	-	25% reducing balance
Motor Vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

4. Employee numbers

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

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	1,458	9,707	4,619	15,784
Additions	329	–	108	437
	-------	-------	-------	---------
At 31 March 2025	1,787	9,707	4,727	16,221
	-------	-------	-------	---------
Depreciation
At 1 April 2024	999	4,627	3,411	9,037
Charge for the year	197	1,270	329	1,796
	-------	-------	-------	---------
At 31 March 2025	1,196	5,897	3,740	10,833
	-------	-------	-------	---------
Carrying amount
At 31 March 2025	591	3,810	987	5,388
	-------	-------	-------	---------
At 31 March 2024	459	5,080	1,208	6,747
	-------	-------	-------	---------

6. Debtors

	2025	2024
	£	£
Other debtors	8,500	8,500
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	412
Corporation tax	37,505	36,059
Social security and other taxes	8,473	8,355
Other creditors	1,772	2,254
	---------	---------
	47,750	47,080
	---------	---------

8. Directors' advances, credits and guarantees

At the year end the company owed the directors £271.16 (2024 - the company owed the directors £753)