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Company No: 09527894 (England and Wales)

# HARTINGTON FINANCIAL CONSULTANCY LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH THE REGISTRAR

HARTINGTON FINANCIAL CONSULTANCY LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

Contents

HARTINGTON FINANCIAL CONSULTANCY LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
HARTINGTON FINANCIAL CONSULTANCY LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

DIRECTORS | A R Eustace-Evans
| A C P Evans (Resigned 28 October 2024)

REGISTERED OFFICE | Wey Court West
| Union Road
| Farnham Surrey
| GU9 7PT
| United Kingdom

COMPANY NUMBER | 09527894 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

HARTINGTON FINANCIAL CONSULTANCY LIMITED

## BALANCE SHEET

AS AT 31 MAY 2025
HARTINGTON FINANCIAL CONSULTANCY LIMITED

## BALANCE SHEET (continued)

AS AT 31 MAY 2025

| Note | 31.05.2025 |  | 31.05.2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 538,750 |  | 426,480
Tangible assets | 4 | 67,780 |  | 43,649
|  | 606,530 |  | 470,129
Current assets |  |  |  |
Debtors | 5 | 157,663 |  | 273,660
Cash at bank and in hand | 6 | 28,481 |  | 32,242
|  | 186,144 |  | 305,902
Creditors: amounts falling due within one year | 7 | ( 98,051) |  | ( 68,637)
Net current assets |  | 88,093 |  | 237,265
Total assets less current liabilities |  | 694,623 |  | 707,394
Creditors: amounts falling due after more than one year | 8 | ( 261,579) |  | ( 172,664)
Net assets |  | 433,044 |  | 534,730
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 432,944 |  | 534,630
Total shareholders' funds |  | 433,044 |  | 534,730

For the financial 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.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of HARTINGTON FINANCIAL CONSULTANCY LIMITED (registered number: 09527894) were approved and authorised for issue by the Director on 06 February 2026. They were signed on its behalf by:

A R Eustace-Evans Director |

HARTINGTON FINANCIAL CONSULTANCY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
HARTINGTON FINANCIAL CONSULTANCY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

HARTINGTON FINANCIAL CONSULTANCY LIMITED (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT, United Kingdom.
The financial statements have been prepared under the historical cost convention, unless otherwise specified, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Reporting period length

The prior year financial statements are for the 16 month period ended 31 May 2024, the comparative figures for the current year are 12 months only.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Taxation for the year comprises current and deferred 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 balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 5 years straight line

###### Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 5 years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 25 % reducing balance
Office equipment | 25 % reducing balance
Computer equipment | 4 years straight line
Other property, plant and equipment | 10 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
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.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs 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 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, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| Year ended 31.05.2025 |  | Period from 01.02.2023 to 31.05.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 1

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 June 2024 | 620,633 |  | 620,633
Additions | 197,566 |  | 197,566
At 31 May 2025 | 818,199 |  | 818,199
Accumulated amortisation |  |  |
At 01 June 2024 | 194,153 |  | 194,153
Charge for the financial year | 85,296 |  | 85,296
At 31 May 2025 | 279,449 |  | 279,449
Net book value |  |  |
At 31 May 2025 | 538,750 |  | 538,750
At 31 May 2024 | 426,480 |  | 426,480

#### 4. Tangible assets

| Vehicles |  | Office equipment |  | Computer equipment |  | Other property, plant and equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 June 2024 | 39,346 |  | 12,232 |  | 7,871 |  | 63,298 |  | 122,747
Additions | 43,290 |  | 520 |  | 0 |  | 0 |  | 43,810
At 31 May 2025 | 82,636 |  | 12,752 |  | 7,871 |  | 63,298 |  | 166,557
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 June 2024 | 32,672 |  | 10,029 |  | 7,181 |  | 29,216 |  | 79,098
Charge for the financial year | 12,409 |  | 681 |  | 259 |  | 6,330 |  | 19,679
At 31 May 2025 | 45,081 |  | 10,710 |  | 7,440 |  | 35,546 |  | 98,777
Net book value |  |  |  |  |  |  |  |  |
At 31 May 2025 | 37,555 |  | 2,042 |  | 431 |  | 27,752 |  | 67,780
At 31 May 2024 | 6,674 |  | 2,203 |  | 690 |  | 34,082 |  | 43,649

#### 5. Debtors

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Corporation tax | 34,725 |  | 130,928
Other debtors | 122,938 |  | 142,732
| 157,663 |  | 273,660

#### 6. Cash and cash equivalents

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Cash at bank and in hand | 28,481 |  | 32,242

#### 7. Creditors: amounts falling due within one year

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Bank loans | 34,052 |  | 25,013
Taxation and social security | 32,004 |  | 23,247
Obligations under finance leases and hire purchase contracts | 5,924 |  | 0
Other creditors | 26,071 |  | 20,377
| 98,051 |  | 68,637

#### 8. Creditors: amounts falling due after more than one year

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Bank loans | 228,839 |  | 172,664
Obligations under finance leases and hire purchase contracts | 32,740 |  | 0
| 261,579 |  | 172,664

There are no amounts included above in respect of which any security has been given by the small entity.

#### 9. Deferred tax

| 31.05.2025 |  | 31.05.2024
| £ |  | £
At the beginning of financial year/period | ( 9,809) |  | ( 11,590)
(Charged)/credited to the Profit and Loss Account | ( 3,058) |  | 1,781
At the end of financial year/period | ( 12,867) |  | ( 9,809)