Company registration number 15001813 (England and Wales)
Kathryn Edwards Consulting Limited
Unaudited Financial Statements
For the year ended 31 July 2025
PAGES FOR FILING WITH REGISTRAR
Kathryn Edwards Consulting Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Kathryn Edwards Consulting Limited
Balance Sheet
As at 31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
260
395
Current assets
Debtors
4
45,862
13,889
Cash at bank and in hand
38,622
16,647
84,484
30,536
Creditors: amounts falling due within one year
5
(34,945)
(14,324)
Net current assets
49,539
16,212
Net assets
49,799
16,607
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
49,699
16,507
Total equity
49,799
16,607

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 15 January 2026
K Edwards
Director
Company registration number 15001813 (England and Wales)
Kathryn Edwards Consulting Limited
Notes to the Financial Statements
For the year ended 31 July 2025
- 2 -
1
Accounting policies
Company information

Kathryn Edwards Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pendragon House, 65 London Road, St Albans, Hertfordshire, AL1 1LJ.

1.1
Basis of preparation

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
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 recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
25% straight line

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.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Kathryn Edwards Consulting Limited
Notes to the Financial Statements (Continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 and Section 12 of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present fair value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, which include trade and other payables and bank loans, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present fair value of the future receipts discounted at a market rate of interest.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
Kathryn Edwards Consulting Limited
Notes to the Financial Statements (Continued)
For the year ended 31 July 2025
- 4 -
3
Tangible fixed assets
Computer equipment
£
Cost
At 1 August 2024 and 31 July 2025
541
Depreciation and impairment
At 1 August 2024
146
Depreciation charged in the year
135
At 31 July 2025
281
Carrying amount
At 31 July 2025
260
At 31 July 2024
395
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
44,855
13,539
Other debtors
1,007
350
45,862
13,889
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
25,306
9,668
Other taxation and social security
6,990
2,309
Other creditors
2,649
2,347
34,945
14,324
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