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Company registration number:
08053792
CONSTANT TEAM LIMITED
Unaudited Filleted Financial Statements for the year ended
31 May 2025
CONSTANT TEAM LIMITED
Statement of Financial Position
31 May 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Investments | 5 | 125,365 |  | 125,365 |
Current assets |  |  |  |  |
Debtors | 6 | 1,349,589 |  | 1,067,024 |
Cash at bank and in hand |  | 536,176 |  | 335,908 |
|  | 1,885,765 |  | 1,402,932 |
Creditors: amounts falling due within one year | 7 | (2,935 | ) | (2,631 | )
Net current assets |  | 1,882,830 |  | 1,400,301 |
Total assets less current liabilities |  | 2,008,195 |  | 1,525,666 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 2 |  | 2 |
Profit and loss account |  | 2,008,193 |  | 1,525,664 |
Shareholders funds |  | 2,008,195 |  | 1,525,666 |

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.
Director's responsibilities:

- The 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 their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
29 January 2026
, and are signed on behalf of the board by:

G Constantinou
Director

Company registration number:
08053792
CONSTANT TEAM LIMITED
Notes to the Financial Statements
Year ended
31 May 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
CO Spector Constant & Williams 4th Floor
,
75 Wells Street
,
London
,
W1T 3QH
, United Kingdom.
The principal activity of the company is that of holding investments.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the presentation and functional currency of the company.

## Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are 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 estimates 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.
There were no judgements and estimates that had significant effect on the amounts recognised in the financial statements.

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1
).

## 5 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost |  |
At 1 June 2024 | 125,365 |
At 31 May 2025 | 125,365 |
Impairment |  |
At 1 June 2024 and 31 May 2025 | - |
Carrying amount |  |
At 31 May 2025 | 125,365 |
At 31 May 2024 | 125,365 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 1,349,589 |  | 1,067,024 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 6 |  | - |
Trade creditors | 1,164 |  | - |
Other creditors | 1,765 |  | 2,631 |
| 2,935 |  | 2,631 |

## 8 Related party transactions

As at the year end the company owed the director, Mr G Constantinou, £625 (2024 - £1,491). No interest is charged on the director's loan account.

## 9 Controlling party

The ultimate controlling party of the company is Mr G Constantinou.