REGISTERED NUMBER: 05887724 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

David Lindsell Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Lindsell

SECRETARY:

D Lindsell

REGISTERED OFFICE:

47 Woodwaye

Woodley

Reading

Berkshire

RG5 3HB

REGISTERED NUMBER:

05887724 (England and Wales)

ACCOUNTANTS:

K H Accounting

12 Montgomery Road

Newbury

Berkshire

RG14 6HU

FIXED ASSETS

Tangible assets

4

58,946

76,847

Investments

5

50,000

50,000

108,946

126,847

CURRENT ASSETS

Debtors

6

82,305

74,647

Cash at bank

207,744

221,282

290,049

295,929

CREDITORS

Amounts falling due within one year

7

75,505

84,057

NET CURRENT ASSETS

214,544

211,872

TOTAL ASSETS LESS CURRENT LIABILITIES

323,490

338,719

CREDITORS

Amounts falling due after more than one year

8

(26,762

)

(32,229

)

PROVISIONS FOR LIABILITIES

(14,649

)

(19,093

)

NET ASSETS

282,079

287,397

CAPITAL AND RESERVES

Called up share capital

9

51

51

Capital redemption reserve

50

50

Retained earnings

281,978

287,296

SHAREHOLDERS' FUNDS

282,079

287,397

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 12 December 2025 and were signed by:

D Lindsell - Director

1.	STATUTORY INFORMATION

David Lindsell Consultancy Limited is a private company, limited by shares , registered in England and Wales. 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.

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.

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 August 2024

8,116

7,901

1,954

Additions

-

-

-

At 31 July 2025

8,116

7,901

1,954

DEPRECIATION

At 1 August 2024

7,643

6,086

1,782

Charge for year

473

489

171

At 31 July 2025

8,116

6,575

1,953

NET BOOK VALUE

At 31 July 2025

-

1,326

1

At 31 July 2024

473

1,815

172

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

96,504

7,089

121,564

Additions

-

3,280

3,280

At 31 July 2025

96,504

10,369

124,844

DEPRECIATION

At 1 August 2024

25,571

3,635

44,717

Charge for year

17,734

2,314

21,181

At 31 July 2025

43,305

5,949

65,898

NET BOOK VALUE

At 31 July 2025

53,199

4,420

58,946

At 31 July 2024

70,933

3,454

76,847

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 August 2024

and 31 July 2025

50,000

NET BOOK VALUE

At 31 July 2025

50,000

At 31 July 2024

50,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

69,687

73,736

Other debtors

12,618

911

82,305

74,647

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

5,386

5,254

Trade creditors

19,959

28,867

Taxation and social security

47,050

34,873

Other creditors

3,110

15,063

75,505

84,057

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

26,762

32,229

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

50

Ordinary

50

50

50

1

B Share

1

1

1

51

51

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

D Lindsell

Balance outstanding at start of year

-

-

Amounts advanced

10,671

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,671

-