REGISTERED NUMBER: 06866424 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Paul Clark Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Clark

E Clark

SECRETARY:

E Clark

REGISTERED OFFICE:

7 Buttercup Lane

Blandford Forum

Dorset

DT11 7LQ

REGISTERED NUMBER:

06866424 (England and Wales)

ACCOUNTANTS:

Ledger Sparks Limited

Airport House

Suite 43-45

Purley Way

Croydon

CR0 0XZ

Fixed assets

Tangible assets

4

2,525

2,410

Investments

5

16,000

16,000

18,525

18,410

Current assets

Debtors

6

7,516

18,824

Cash at bank

62,934

12,259

70,450

31,083

Creditors

Amounts falling due within one year

7

(83,505

)

(48,869

)

Net current liabilities

(13,055

)

(17,786

)

Total assets less current liabilities

5,470

624

Provisions for liabilities

9

(480

)

(458

)

Net assets

4,990

166

Capital and reserves

Called up share capital

100

100

Retained earnings

10

4,890

66

4,990

166

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

E Clark - Director

P Clark - Director

1.	STATUTORY INFORMATION

Paul Clark Consulting 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 (£).

The principal activity of the company continued to be that of consultancy within building and construction.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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.

TURNOVER

Turnover represents project consultancy services net of VAT.

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

Fixtures and fittings

25% on reducing balance

Computer equipment

25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loan to related parties and investments in non-puttable ordinary shares.

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 tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

LEASES

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

GOING CONCERN

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

PROVISON FOR LIABILITIES

Provisions are made where an event has taken place that gives the Company a legal or constructiveobligation that probably requires settlement by a transfer of economic benefit and a reliable estimate canbe made of the amount of the obligation.

Provisions are charged as an expense to the statement of income and retained earnings in the year that the company becomes aware of the obligation and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in Balance sheet.

PENSION

DEFINE CONTRIBUTION PENSION PLAN

The company operates a defined contribution pension plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contribution into separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the statement of income and retained earning when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

6,246

1,381

7,627

Additions

-

749

749

At 31 March 2025

6,246

2,130

8,376

DEPRECIATION

At 1 April 2024

4,807

410

5,217

Charge for year

360

274

634

At 31 March 2025

5,167

684

5,851

NET BOOK VALUE

At 31 March 2025

1,079

1,446

2,525

At 31 March 2024

1,439

971

2,410

5.	FIXED ASSET INVESTMENTS

Investment

in

associate

£

COST

At 1 April 2024

and 31 March 2025

16,000

NET BOOK VALUE

At 31 March 2025

16,000

At 31 March 2024

16,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

2,577

-

Other debtors

4,939

18,824

7,516

18,824

The directors consider the carrying value of trade and other receivables approximate to their fair value.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

-

7,168

Taxation and social security

80,178

38,944

Other creditors

3,327

2,757

83,505

48,869

The directors consider the carrying amounts of current liabilities approximate to their fair values.

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

1,338

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

480

458

Deferred

tax

£

Balance at 1 April 2024

458

Provided during year

22

Balance at 31 March 2025

480

10.

RESERVES

PROFIT AND LOSS RESERVES

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

11.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable by the company to the fund and amounted to £12,000 (2024 - £6,000).

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

P Clark

Balance outstanding at start of year

6,938

(384

)

Amounts advanced

89,202

75,916

Amounts repaid

(96,161

)

(68,594

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(21

)

6,938

E Clark

Balance outstanding at start of year

6,938

(384

)

Amounts advanced

89,292

75,236

Amounts repaid

(96,251

)

(67,914

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(21

)

6,938

13.	RELATED PARTY DISCLOSURES

As at the balance sheet date, included in other creditors are amounts due to the directors of £42 (2024 - £13,876 in other debtors due from). This loan is interest free and repayable on demand.

At the balance sheet date, included in amounts owed by group undertaking is due from Moores Project Limited of £2,577 (2024 - £7,168 included in amounts owed to group undertaking).