Company Registration No. SC812533 (Scotland)
FRAXINUS ADVISORY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
James Hair Group Limited
59 Bonnygate
CUPAR
Fife
UK
KY15 4BY
FRAXINUS ADVISORY LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
Notes
£
£
Current assets
Debtors
3
2
Cash at bank and in hand
25,821
25,823
Creditors: amounts falling due within one year
4
(6,198)
Net current assets
19,625
Capital and reserves
Called up share capital
5
100
Profit and loss reserves
19,525
Total equity
19,625

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

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.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 2 March 2026 and are signed on its behalf by:
Mr B Monaghan
Director
Company Registration No. SC812533
FRAXINUS ADVISORY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Fraxinus Advisory Limited is a private company limited by shares incorporated in Scotland. The registered office is 59 Bonnygate, CUPAR, Fife, UK, KY15 4BY.

1.1
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.

1.2
Going concern

The company ceased trading on 30 November 2025. The financial statements have therefore been prepared on the discontinuation basis. This basis is abnormal as financial statement are usually prepared on the basis that the company will carry on business as a going concern. Under the discontinuation basis, the financial statements include provisions for post cessation expenditure which will arise as a result of the company ceasing to trade. true

1.3
Reporting period

The company was incorporated on 4 June 2024 and began trading on 4 June 2024. The accounts have therefore been prepared for the period ended 30 November 2025.

1.4
Turnover

T urnover comprises the invoiced value of strategic leadership consultancy services provided by the company, net of Value Added Tax and trade discounts.

1.5
Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with charges recognised in profit and loss.

1.6
Taxation
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.

FRAXINUS ADVISORY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2025
Number
Total
2
3
Debtors
2025
Amounts falling due within one year:
£
Other debtors
2
4
Creditors: amounts falling due within one year
2025
£
Corporation tax
4,637
Directors current accounts
61
Accruals and deferred income
1,500
6,198
5
Called up share capital
2025
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
FRAXINUS ADVISORY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
5
Called up share capital
2025
£
(Continued)
- 4 -

During the period 100 ordinary £1 shares were allotted, issued and fully paid at par value. The reason for this issue was to raise the initial share capital for the company.

2025-11-30 2024-06-04 false false false 03 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr B Monaghan Mrs A Monaghan SC812533 2024-06-04 2025-11-30 SC812533 2025-11-30 SC812533 core:CurrentFinancialInstruments 2025-11-30 SC812533 core:ShareCapital 2025-11-30 SC812533 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC812533 core:ShareCapitalOrdinaryShareClass1 2025-11-30 SC812533 bus:Director1 2024-06-04 2025-11-30 SC812533 bus:PrivateLimitedCompanyLtd 2024-06-04 2025-11-30 SC812533 bus:SmallCompaniesRegimeForAccounts 2024-06-04 2025-11-30 SC812533 bus:FRS102 2024-06-04 2025-11-30 SC812533 bus:AuditExemptWithAccountantsReport 2024-06-04 2025-11-30 SC812533 bus:Director2 2024-06-04 2025-11-30 SC812533 bus:FullAccounts 2024-06-04 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP