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Registration number: 01779073

The John Cumberland Consultancy Limited Unaudited Financial Statements for the Year Ended 31 December 2025
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

The John Cumberland Consultancy Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 6

The John Cumberland Consultancy Limited

Company Information

Directors | JP Cumberland P Wood

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

The John Cumberland Consultancy Limited

Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,432 | 2,612
Current assets |  |  |
Debtors | 5 | 35,090 | 36,910
Cash at bank and in hand |  | 96,781 | 166,586
|  | 131,871 | 203,496
Creditors: Amounts falling due within one year | 6 | (11,680) | (16,482)
Net current assets |  | 120,191 | 187,014
Net assets |  | 124,623 | 189,626
Capital and reserves |  |  |
Called up share capital |  | 105 | 105
Retained earnings |  | 124,518 | 189,521
Shareholders' funds |  | 124,623 | 189,626

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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of The John Cumberland Consultancy Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 24 March 2026 and signed on its behalf by:

.........................................

JP Cumberland

Director

Company registration number: 01779073

The John Cumberland Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company during the year was that of business consultants and advisers.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Going concern

The statement of financial position at 31 December 2025 showed net assets amounting to £124,623 including cash at bank of £96,781.
The company’s principal clients remain active with orders still being placed and the company continues to trade profitably.
After making enquiries the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of consultancy and advisory services in the course of normal activities. Turnover is shown net of value added tax.
The company recognises turnover from services provided over the period to which the services relate.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The John Cumberland Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 25% straight line
Fixtures and fittings | 25% straight line

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

3 | Staff numbers

The average number of persons employed by the company during the year, was 1 (2024 - 1).

The John Cumberland Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Computer equipment £ | Fixtures and fittings £ | Total £
Cost or valuation
At 1 January 2025 | 12,539 | 1,786 | 14,325
Additions | 2,995 | - | 2,995
Disposals | (1,530) | - | (1,530)
At 31 December 2025 | 14,004 | 1,786 | 15,790
Depreciation
At 1 January 2025 | 9,927 | 1,786 | 11,713
Charge for the year | 922 | - | 922
Eliminated on disposal | (1,277) | - | (1,277)
At 31 December 2025 | 9,572 | 1,786 | 11,358
Carrying amount
At 31 December 2025 | 4,432 | - | 4,432
At 31 December 2024 | 2,612 | - | 2,612

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 4,320 | 4,054
Other debtors | 30,770 | 32,856
| 35,090 | 36,910

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 1,422 | 4,934
Taxation and social security | 6,758 | 6,388
Accruals and deferred income | 3,500 | 5,160
| 11,680 | 16,482

The John Cumberland Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Transactions with directors

As at 31 December 2025 an amount of £29,613 (2024: £Nil) was due from a director. During the year there were advances of £21,360 and repayments of £Nil. Interest of £754 (2024: £Nil) has been charged at 2.25% and 3.75% per annum. There are no agreed terms.