REGISTERED NUMBER: 09333527 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2025

FOR

FOREST ADVISORY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

Mr A R Tomkins

SECRETARY:

Mrs C Tomkins

REGISTERED OFFICE:

Forest Edge

Woodgreen

Fordingbridge

Hampshire

SP6 2QU

REGISTERED NUMBER:

09333527 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

FIXED ASSETS

Tangible assets

4

-

517

CURRENT ASSETS

Debtors

5

-

495

Cash at bank

9,632

39,837

9,632

40,332

CREDITORS

Amounts falling due within one year

6

1,813

1,000

NET CURRENT ASSETS

7,819

39,332

TOTAL ASSETS LESS CURRENT LIABILITIES

7,819

39,849

PROVISIONS FOR LIABILITIES

-

98

NET ASSETS

7,819

39,751

CAPITAL AND RESERVES

Called up share capital

620

620

Retained earnings

7,199

39,131

7,819

39,751

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

Mr A R Tomkins - Director

1.	STATUTORY INFORMATION

Forest Advisory 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

REVENUE RECOGNITION

Revenue is measured at the fair value of the consideration received or receivable for the provision of services associated with research and development tax credit claims.

Revenue is recognised on the services provided, once the agreed services have been approved and signed off by the client, at which time the significant risks and rewards have passed to the client.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

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.

DEBTORS

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Cash and cash equivalents

These comprise cash at bank and other short-term highly liquid bank deposits.

Creditors

Creditors are not interest bearing and are stated at their nominal value.

GOING CONCERN

As explained in the directors report, the company ceased to trade on 30 September 2025 and the financial statements have been prepared on a basis other than that of the going concern basis.

This basis includes, where applicable, writing down the company's assets down to net realisable value. No provision has been made for future costs relating to the cessation of the trade unless such costs were committed at the reporting date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

2,619

Disposals

(2,619

)

At 30 September 2025

-

DEPRECIATION

At 1 April 2024

2,102

Eliminated on disposal

(2,102

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2024

517

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

-

495

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

473

23

Accrued expenses

1,340

977

1,813

1,000

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Forest Advisory Limited for the period ended 30 September 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Forest Advisory Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Forest Advisory Limited and state those matters that we have agreed to state to the director of Forest Advisory Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Forest Advisory Limited and its director for our work or for this report.

It is your duty to ensure that Forest Advisory Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Forest Advisory Limited. You consider that Forest Advisory Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Forest Advisory Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

4 December 2025