HS Consultants Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 08227035

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	120,722		132,009
Cash at bank and in hand		11,876		5,665

		132,598		137,674
Creditors: Amounts Falling Due Within One Year	6	(151,206 )		(150,199 )

NET CURRENT ASSETS (LIABILITIES)			(18,608 )		(12,525 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(18,608 )		(12,525 )

NET LIABILITIES			(18,608 )		(12,525 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Income Statement			(18,610 )		(12,527 )

SHAREHOLDERS' FUNDS			(18,608)		(12,525)

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr H Bhandal

Director

07/01/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

HS Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08227035 . The registered office is C/O Goldwyns London LLP, No.1 Royal Exchange, London, EC3V 3DG.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% Straight Line Method

2.5. Taxation

Taxation for the period comprises current 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 statement of financial position date.

2.6. Financial instruments

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

2.7. Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.8. Critical Accounting Judgements and Key Sources Of Estimation Uncertainity

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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HS Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2024	3,132

As at 31 May 2025	3,132

Depreciation
As at 1 June 2024	3,132

As at 31 May 2025	3,132

Net Book Value
As at 31 May 2025	-

As at 1 June 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
VAT recoverable	43,348	43,267
Amounts owed by connected companies	77,374	88,742

	120,722	132,009

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	146,544	146,544
Accruals and deferred income	574	1,100
Director's loan account	4,088	79
Amounts owed to connected companies	-	2,476

	151,206	150,199

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

The nominal value per share is £1 and as at 31 May 2025 there are 2 Ordinary Shares in issue.

8. Related Party Transactions

There is a current liability of £4,088 as at the year end to a directond shareholder of the company. This loan is interest free and repayable on demand.

The company has received a loan to a connected company. At the year end the company owed £77,374 to the connected company, the loan is a current asset, unsecured and repayable on demand

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