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Company No: 04989749 (England and Wales)

# BURGESS MANAGEMENT CONSULTANTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

BURGESS MANAGEMENT CONSULTANTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

BURGESS MANAGEMENT CONSULTANTS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
BURGESS MANAGEMENT CONSULTANTS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

Directors | M S Blake
| G Creed
| R A Mamotte
| G K Walker (Resigned 05 April 2025)

Registered office | Floor 6 Wellington Gate
| 7-9 Church Road
| Tunbridge Wells
| Kent
| TN1 1HT
| United Kingdom

Company number | 04989749 (England and Wales)

Accountant | Kreston Reeves LLP
| Springfield House
| Springfield Road
| Horsham
| West Sussex
| RH12 2RG

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BURGESS MANAGEMENT CONSULTANTS LIMITED

For the financial year ended 31 December 2025

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BURGESS MANAGEMENT CONSULTANTS LIMITED (continued)

For the financial year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Burgess Management Consultants Limited for the financial year ended 31 December 2025 which comprise the Balance Sheet, the Statement of Changes in Equity and the related notes 1 to 9 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 www.icaew.com/regulation.
It is your duty to ensure that Burgess Management Consultants Limited 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 profit of Burgess Management Consultants Limited. You consider that Burgess Management Consultants Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Burgess Management Consultants Limited. 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 financial statements.

This report is made solely to the Board of Directors of Burgess Management Consultants Limited, as a body, in accordance with the terms of our engagement letter dated 22 January 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Burgess Management Consultants Limited and state those matters that we have agreed to state to the Board of Directors of Burgess Management Consultants Limited, 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 Burgess Management Consultants Limited and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP

Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG

23 February 2026

BURGESS MANAGEMENT CONSULTANTS LIMITED

## BALANCE SHEET

As at 31 December 2025
BURGESS MANAGEMENT CONSULTANTS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,571 |  | 5,779
|  | 1,571 |  | 5,779
Current assets |  |  |  |
Debtors | 4 | 916,227 |  | 517,303
Cash at bank and in hand |  | 806,391 |  | 644,386
|  | 1,722,618 |  | 1,161,689
Creditors: amounts falling due within one year | 5 | ( 1,492,906) |  | ( 1,039,089)
Net current assets |  | 229,712 |  | 122,600
Total assets less current liabilities |  | 231,283 |  | 128,379
Net assets |  | 231,283 |  | 128,379
Capital and reserves |  |  |  |
Called-up share capital | 7 | 375 |  | 500
Capital redemption reserve |  | 775 |  | 650
Profit and loss account |  | 230,133 |  | 127,229
Total shareholders' funds |  | 231,283 |  | 128,379

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

Directors' 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 directors acknowledge 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 Statement of Comprehensive Income has not been delivered.

The financial statements of Burgess Management Consultants Limited (registered number: 04989749) were approved and authorised for issue by the Board of Directors on 23 February 2026. They were signed on its behalf by:

G Creed Director |

BURGESS MANAGEMENT CONSULTANTS LIMITED

## STATEMENT OF CHANGES IN EQUITY

For the financial year ended 31 December 2025
BURGESS MANAGEMENT CONSULTANTS LIMITED

## STATEMENT OF CHANGES IN EQUITY (continued)

For the financial year ended 31 December 2025

| Called-up share capital |  | Capital redemption reserve |  | Profit and loss account |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2024 | 500 |  | 650 |  | 190,944 |  | 192,094
Loss for the financial year | 0 |  | 0 |  | ( 63,715) |  | ( 63,715)
Total comprehensive loss | 0 |  | 0 |  | ( 63,715) |  | ( 63,715)
At 31 December 2024 | 500 |  | 650 |  | 127,229 |  | 128,379
At 01 January 2025 | 500 |  | 650 |  | 127,229 |  | 128,379
Profit for the financial year | 0 |  | 0 |  | 512,254 |  | 512,254
Total comprehensive income | 0 |  | 0 |  | 512,254 |  | 512,254
Dividends paid on equity shares | 0 |  | 0 |  | ( 298,800) |  | ( 298,800)
Purchase of own shares and cancellation | ( 125) |  | 125 |  | 0 |  | 0
Purchase of own shares | 0 |  | 0 |  | ( 110,550) |  | ( 110,550)
At 31 December 2025 | 375 |  | 775 |  | 230,133 |  | 231,283

BURGESS MANAGEMENT CONSULTANTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
BURGESS MANAGEMENT CONSULTANTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 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 year, unless otherwise stated.

##### General information and basis of accounting

Burgess Management Consultants Limited (the Company) is a private company, limited by share capital, 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 Floor 6 Wellington Gate, 7-9 Church Road, Tunbridge Wells, Kent, United Kingdom.
The financial statements have been prepared under the historical cost convention, 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 £.

##### 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.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### 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:

Leasehold improvements | depreciated over the life of the lease
Plant and machinery | 4 years straight line
Fixtures and fittings | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.
All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

##### Leases

The Company as lessee
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

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### 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.

##### Pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 21 |  | 21

#### 3. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 January 2025 | 70,571 |  | 20,118 |  | 71,307 |  | 161,996
At 31 December 2025 | 70,571 |  | 20,118 |  | 71,307 |  | 161,996
Accumulated depreciation |  |  |  |  |  |  |
At 01 January 2025 | 70,571 |  | 14,480 |  | 71,166 |  | 156,217
Charge for the financial year | 0 |  | 4,067 |  | 141 |  | 4,208
At 31 December 2025 | 70,571 |  | 18,547 |  | 71,307 |  | 160,425
Net book value |  |  |  |  |  |  |
At 31 December 2025 | 0 |  | 1,571 |  | 0 |  | 1,571
At 31 December 2024 | 0 |  | 5,638 |  | 141 |  | 5,779

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 862,734 |  | 465,755
Prepayments | 21,451 |  | 20,585
Deferred tax asset | 2,311 |  | 1,048
Other debtors | 29,731 |  | 29,915
| 916,227 |  | 517,303

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 387,563 |  | 294,468
Corporation tax | 209,292 |  | 2,673
Other taxation and social security | 211,374 |  | 163,015
Other creditors | 684,677 |  | 578,933
| 1,492,906 |  | 1,039,089

#### 6. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | 1,048 |  | 3,945
Credited/(charged) to the Profit and Loss Account | 1,263 |  | ( 2,897)
At the end of financial year | 2,311 |  | 1,048

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | 1,615 |  | 525
Other timing differences | 696 |  | 523
| 2,311 |  | 1,048

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
375 Ordinary shares of £ 1.00 each (2024: 500 shares of £ 1.00 each) | 375 |  | 500

On 4 April 2025 the 125 Ordinary shares were purchased by the company for consideration of £110,550.

#### 8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 57,422 |  | 57,422
between one and five years | 162,305 |  | 219,727
Total future minimum lease payments under non-cancellable operating leases | 219,727 |  | 277,149

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £68,700 (2024: £31,925).

#### 9. Reserves

Capital redemption reserve

The capital redemption reserve represents the nominal value of shares repurchased and cancelled by the company. In accordance with the Companies Act 2006, this reserve was created following the purchase of the company’s own shares out of distributable profits. The reserve is not distributable.

Profit and loss account

The profit and loss account represents all cumulative retained profits and losses of the company net of dividends declared. This is a distributable reserve.