Company registration number 09479450 (England and Wales)
CORPUS CONSULTANTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
CORPUS CONSULTANTS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
CORPUS CONSULTANTS LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CORPUS CONSULTANTS LTD FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Corpus Consultants Ltd for the year ended 30 April 2025 which comprise, the 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 at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Corpus Consultants Ltd, as a body, in accordance with the terms of our engagement letter dated 23 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Corpus Consultants Ltd and state those matters that we have agreed to state to the b oard of d irectors of Corpus Consultants Ltd, 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 Corpus Consultants Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Corpus Consultants Ltd 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 loss of Corpus Consultants Ltd. You consider that Corpus Consultants Ltd 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 financial statements of Corpus Consultants Ltd. 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 f inancial statements.

Malcolm Piper & Company Limited
Chartered Accountants
Kingsnorth House
Blenheim Way
Birmingham
West Midlands
B44 8LS
United Kingdom
15 January 2026
CORPUS CONSULTANTS LTD
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,126
4,504
Current assets
Debtors
5
-
0
102
Cash at bank and in hand
4,089
7,557
4,089
7,659
Creditors: amounts falling due within one year
6
(9,100)
(9,316)
Net current liabilities
(5,011)
(1,657)
Net assets
115
2,847
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
8
15
2,747
Total equity
115
2,847

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have 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 his 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
Mr E P A Wiley
Director
Company registration number 09479450 (England and Wales)
CORPUS CONSULTANTS LTD
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 3 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

Corpus Consultants Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Kingsnorth House, Blenheim Way, Birmingham, West Midlands, B44 8LS.

2.1
Accounting convention

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. The principal accounting policies adopted are set out below.

2.2
Going concern

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

2.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

2.4
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:

Fixtures and fittings
20% on reducing balance
2.5
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.

CORPUS CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
2
Accounting policies
(Continued)
- 4 -
2.6
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.

2.7
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.

3
Employees

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

2025
2024
Number
Number
Total
1
1
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024
8,608
Additions
3,048
Disposals
(2,812)
At 30 April 2025
8,844
Depreciation and impairment
At 1 May 2024
4,104
Depreciation charged in the year
1,224
Eliminated in respect of disposals
(1,610)
At 30 April 2025
3,718
Carrying amount
At 30 April 2025
5,126
At 30 April 2024
4,504
CORPUS CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
-
0
102
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
9,100
9,316
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
8
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
2,747
4,068
Loss for the year
(2,732)
(321)
Dividends declared and paid in the year
-
(1,000)
At the end of the year
15
2,747
9
Directors' transactions

Dividends totalling £Nil (2024 - £1,000) were paid in the year in respect of shares held by the company's directors.

During the year the director advanced to the company £925 (202 4: £2,228) and was repaid £1,140 (202 4: £2,074). At the year end the amount due to the director from the company was £8,230 (202 4: £8,445). This amount has no specific terms regarding interest but is repayable on demand subject to the cashflow of the company.

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