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Registered number: 05418977
Herrington Consulting Ltd
Unaudited Financial Statements
For the Period 1 June 2024 to 30 November 2025
Hilary Adams Ltd
158 High Street
Herne Bay
Kent
CT6 5NP
Herrington Consulting Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Herrington Consulting Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 05418977

| 30 November 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,604 |  | 2,959
|  |  | 1,604 |  | 2,959
CURRENT ASSETS
Debtors | 5 | 263,551 |  | 286,424 |
Cash at bank and in hand |  | 111,037 |  | 21,585 |
|  | 374,588 |  | 308,009 |
Creditors: Amounts Falling Due Within One Year | 6 | (89,370 ) |  | (106,754 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 285,218 |  | 201,255
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 286,822 |  | 204,214
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (387 ) |  | (685 )
NET ASSETS |  |  | 286,435 |  | 203,529
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 286,335 |  | 203,429
SHAREHOLDERS' FUNDS |  |  | 286,435 |  | 203,529

Page 1
Page 2
Herrington Consulting Ltd
Balance Sheet (continued)
As At 30 November 2025
For the period ending 30 November 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

William Evans Director | Giles Lock Director
5 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Herrington Consulting Ltd
Notes to the Financial Statements
For the Period 1 June 2024 to 30 November 2025
Notes to the Financial Statements
1. General Information
Herrington Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05418977 . The registered office is Unit 7B Caxton House, Broad Street, Great Cambourne, Cambridge, CB23 6JN.
The bank had issued a debenture over the assets of the company. This was satisfied 28 June 2025.
The bank has a fixed and floating charge over the assets of the company. This was satisfied 28 June 2025.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 10% on cost
Plant & Machinery | 20% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on cost

Page 3
Page 4
Herrington Consulting Ltd
Notes to the Financial Statements (continued)
For the Period 1 June 2024 to 30 November 2025
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 20 (2024: 25)
20 25
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 1,080 | 10,034 | 11,486 | 38,953 | 61,553
Additions | - | - | - | 2,133 | 2,133
As at 30 November 2025 | 1,080 | 10,034 | 11,486 | 41,086 | 63,686
Depreciation
As at 1 June 2024 | 864 | 10,034 | 11,271 | 36,425 | 58,594
Provided during the period | 162 | - | 81 | 3,245 | 3,488
As at 30 November 2025 | 1,026 | 10,034 | 11,352 | 39,670 | 62,082

...CONTINUED
Page 4
Page 5
Herrington Consulting Ltd
Notes to the Financial Statements (continued)
For the Period 1 June 2024 to 30 November 2025

Net Book Value
As at 30 November 2025 | 54 | - | 134 | 1,416 | 1,604
As at 1 June 2024 | 216 | - | 215 | 2,528 | 2,959

5. Debtors

| 30 November 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 190,026 |  | 181,046
Prepayments and accrued income | 23,525 |  | 32,178
Other debtors | 50,000 |  | 73,200
| 263,551 |  | 286,424

6. Creditors: Amounts Falling Due Within One Year

| 30 November 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,781 |  | 26,870
Corporation tax | 3,404 |  | -
Other taxes and social security | 3,697 |  | 22,769
VAT | 58,955 |  | 49,537
Other creditors | 4,533 |  | 5,928
Accruals and deferred income | 2,000 |  | 1,650
| 89,370 |  | 106,754

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 30 November 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 387 |  | 685

8. Share Capital

| 30 November 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5