Company registration number 11628805 (England and Wales)
HOMO SAPIENS CONSULTANCY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
92 Station Road
Clacton on Sea
Essex
CO15 1SG
HOMO SAPIENS CONSULTANCY LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr G J Karmiloff
Mrs Z G Karmiloff
Company number
11628805
Registered office
33 Croftdown Road
London
NW5 1EL
Accountants
TC Group
92 Station Road
Clacton on Sea
Essex
CO15 1SG
HOMO SAPIENS CONSULTANCY LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
HOMO SAPIENS CONSULTANCY LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
17,246
20,708
Investments
4
378,203
-
0
395,449
20,708
Current assets
Work in progress
71,197
39,145
Debtors
5
1,056,881
618,418
Cash at bank and in hand
2,094,066
2,244,761
3,222,144
2,902,324
Creditors: amounts falling due within one year
6
(345,104)
(309,591)
Net current assets
2,877,040
2,592,733
Total assets less current liabilities
3,272,489
2,613,441
Provisions for liabilities
(1,458)
(1,697)
Net assets
3,271,031
2,611,744
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
3,270,931
2,611,644
Total equity
3,271,031
2,611,744
HOMO SAPIENS CONSULTANCY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 3 -

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 year ended 31 October 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 year 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 10 March 2026 and are signed on its behalf by:
Mr G J Karmiloff
Mrs Z G Karmiloff
Director
Director
Company Registration No. 11628805
The notes on pages 4 to 8 form part of these financial statements
HOMO SAPIENS CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
1
Accounting policies
Company information

Homo Sapiens Consultancy Limited is a private company limited by shares incorporated in England and Wales. The registered office is 33 Croftdown Road, London, NW5 1EL.

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
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.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
Computers
50% reducing balance

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.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

HOMO SAPIENS CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

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.

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.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

HOMO SAPIENS CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
2
Employees

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

2025
2024
Number
Number
Total
4
7
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 November 2024
32,778
9,844
42,622
Additions
-
0
3,388
3,388
Disposals
-
0
(891)
(891)
At 31 October 2025
32,778
12,341
45,119
Depreciation and impairment
At 1 November 2024
15,336
6,578
21,914
Depreciation charged in the year
4,363
2,432
6,795
Eliminated in respect of disposals
-
0
(836)
(836)
At 31 October 2025
19,699
8,174
27,873
Carrying amount
At 31 October 2025
13,079
4,167
17,246
At 31 October 2024
17,442
3,266
20,708
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
378,203
-
0
HOMO SAPIENS CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
4
Fixed asset investments
(Continued)
- 7 -

Investments are recorded at initial cost.

The investment relates to shares purchased in SAS Chateau de Paon, a company registered in France of which the directors and shareholders of Homo Sapiens Consultancy Limited are also the only directors and shareholders. There are 108 shares in issue, of which Homo Sapiens Consultancy Limited holds 14 shares.

Movements in fixed asset investments
Shares in associates
£
Cost or valuation
At 1 November 2024
-
Additions
378,203
At 31 October 2025
378,203
Carrying amount
At 31 October 2025
378,203
At 31 October 2024
-
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
145,634
46,998
Other debtors
301
2,074
145,935
49,072
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
910,946
569,346
Total debtors
1,056,881
618,418

Other debtors relates to an amount due from SAS Chateau de Paon, a company registered in France, in which the directors and shareholders of Homo Sapiens Consultancy Limited have a 100% direct or indirect interest.

HOMO SAPIENS CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
872
64,354
Taxation and social security
259,338
207,022
Other creditors
84,894
38,215
345,104
309,591
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
10,000 Ordinary shares of 1p each
100
100
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