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MALCOLM READING CONSULTANTS LIMITED

Registered Number
04409944
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

MALCOLM READING CONSULTANTS LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | READING, Catherine
| READING, Ian Malcolm

Registered Address | Hamilton House
| 1 Temple Avenue
| London
| EC4Y 0HA

Registered Number | 04409944 (England and Wales)

MALCOLM READING CONSULTANTS LIMITED
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 8,960 |  |  |  | -
Tangible assets | 4 |  |  | 11,660 |  |  |  | 15,276
|  |  |  | 20,620 |  |  |  | 15,276
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 3,324,024 |  |  |  | 1,074,566 |  |
Cash at bank and on hand |  | 1,796,556 |  |  |  | 1,330,164 |  |
|  | 5,120,580 |  |  |  | 2,404,730 |  |
Creditors amounts falling due within one year | 6 | (2,198,378) |  |  |  | (228,035) |  |
Net current assets (liabilities) |  |  |  | 2,922,202 |  |  |  | 2,176,695
Total assets less current liabilities |  |  |  | 2,942,822 |  |  |  | 2,191,971
Provisions for liabilities | 7 |  |  | (2,915) |  |  |  | (3,357)
Net assets |  |  |  | 2,939,907 |  |  |  | 2,188,614
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 2,939,907 |  |  |  | 2,188,614
Shareholders' funds |  |  |  | 2,939,907 |  |  |  | 2,188,614

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 4 March 2026, and are signed on its behalf by:
READING, Ian Malcolm Director Registered Company No. 04409944

MALCOLM READING CONSULTANTS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and the rendering of services. For services, revenue is recognised based on the stage of completion of work performed at the balance sheet date, where it is probable that economic benefits will flow to the company. Income for work performed but not yet invoiced is recognised as accrued income within trade and other receivables.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | 25 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 13 |  | 11

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| Additions | 9,600
| At 30 June 25 | 9,600
| Amortisation and impairment
| Charge for year | 640
| At 30 June 25 | 640
| Net book value
| At 30 June 25 | 8,960
| At 30 June 24 | -

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 July 24 | 33,367
| Additions | 3,397
| At 30 June 25 | 36,764
| Depreciation and impairment
| At 01 July 24 | 18,091
| Charge for year | 7,013
| At 30 June 25 | 25,105
| Net book value
| At 30 June 25 | 11,660
| At 30 June 24 | 15,276

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 3,113,579 |  | 728,179
| Other debtors | 209,529 |  | 345,705
| Prepayments and accrued income | 916 |  | 682
| Total | 3,324,024 |  | 1,074,566

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,910,861 |  | 123,405
| Taxation and social security | 258,927 |  | 92,141
| Other creditors | 28,590 |  | 12,489
| Total | 2,198,378 |  | 228,035

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,915 |  | 3,357
| Total | 2,915 |  | 3,357