Cubed Consultancy Limited

Cubed Consultancy Limited Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cubed Consultancy Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cubed Consultancy Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Cubed Consultancy Limited , as a body, in accordance with the terms of our engagement letter dated 30 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Cubed Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of Cubed Consultancy Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cubed Consultancy Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Cubed Consultancy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Cubed Consultancy Limited . You consider that Cubed Consultancy Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Cubed Consultancy 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 accounts for the period ended 31 March 2025. Cubed Consultancy Ltd 1 Allied Business Centre Coldharbour Lane Harpenden Hertfordshire AL5 4UT 30 December 2025 2

Cubed Consultancy Limited
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cubed Consultancy Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cubed Consultancy Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cubed Consultancy Limited , as a body, in accordance with the terms of our engagement letter dated 30 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Cubed Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of Cubed Consultancy Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cubed Consultancy Limited and its Board of Directors as a body for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the accounts of Cubed Consultancy 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 accounts for the period ended 31 March 2025.

Cubed Consultancy Ltd
1 Allied Business Centre
Coldharbour Lane
Harpenden
Hertfordshire
AL5 4UT
30 December 2025

Cubed Consultancy Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	5,420	5,420
Tangible fixed assets	4	172,294	162,846
Investments	5	160,189	188,914
		337,903	357,180
Current assets
Debtors	6	610,324	244,216
Cash at bank and in hand		341,952	34,111
		952,276	278,327
Creditors: amount falling due within one year	7	(233,610)	(274,603)
Net current assets		718,666	3,724

Total assets less current liabilities		1,056,569	360,904
Creditors: amount falling due after more than one year	8	(1,001,365)	(359,215)
Net assets		55,204	1,689

Capital and reserves
Called up share capital	9	100	100
Revaluation Reserves	10	5,000	5,000
Profit and loss account		50,104	(3,411)
Shareholders' funds		55,204	1,689

For the year ended 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 30 December 2025 and were signed on its behalf by:

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Mark Thomas Munnelly
Director

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Richard Anthony Colwell
Director

Cubed Consultancy Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Cubed Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 12588130, registration address 1 Allied Business Centre, Coldharbour Lane, Harpenden, Hertfordshire, AL5 4UT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Trade Mark
Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	10% Straight Line
Fixtures and Fittings	10% Straight Line
Computer Equipment	25% Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 16 (2024 : 12).

Intangible fixed assets

Cost	Trade Mark	Total
	£	£
At 01 April 2024	5,420	5,420
Additions	-	-
Disposals	-	-
At 31 March 2025	5,420	5,420
Net book values
At 31 March 2025	5,420	5,420
At 31 March 2024	5,420	5,420

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	10,650	183,074	16,468	210,192
Additions	15,955	-	27,083	43,038
Disposals	-	-	-	-
At 31 March 2025	26,605	183,074	43,551	253,230
Depreciation
At 01 April 2024	3,017	34,814	9,515	47,346
Charge for year	1,464	23,814	8,312	33,590
On disposals	-	-	-	-
At 31 March 2025	4,481	58,628	17,827	80,936
Net book values
Closing balance as at 31 March 2025	22,124	124,446	25,724	172,294
Opening balance as at 01 April 2024	7,633	148,260	6,953	162,846

Investments

Cost	Other investments other than loans	Loans to participating interests	Total
	£	£	£
At 01 April 2024	138,530	50,384	188,914
Additions	8,275	-	8,275
Disposals	-	(37,000)	(37,000)
At 31 March 2025	146,805	13,384	160,189

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	599,162	232,269
Other Debtors	11,124	11,947
Corporation Tax	38	0
	610,324	244,216

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	28,157	8,421
Bank Loans & Overdrafts	2,400	2,400
Corporation Tax	0	5,267
PAYE & Social Security	70,946	101,447
Other Creditors	(1,598)	130,530
Wages & Salaries Control Account	47,583	22,229
VAT	86,122	4,309
	233,610	274,603

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	433,229	35,029
Directors' Loan Accounts	568,136	324,186
	1,001,365	359,215

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

10.

Revaluation Reserves

	2025 £		2024 £
Revaluation Reserve b/fwd	5,000		5,000
	5,000		5,000

Registered Number: 12588130
England and Wales
CUBED CONSULTANCY LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025