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Registered number: 06960814
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 SEPTEMBER 2025
| EQUALS CONSULTING LIMITED
EQUALS CONSULTING LIMITED |  |
COMPANY INFORMATION
Directors | C Blowers
| D L Patterson
| J M Sheppard
Registered number | 06960814
Registered office | 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
Independent auditors | Menzies LLP
| Chartered Accountants & Statutory Auditor
| 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
Bankers | HSBC Bank PLC
| 79 Piccadilly
| London
| W1J 8EU
EQUALS CONSULTING LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
EQUALS CONSULTING LIMITED REGISTERED NUMBER:06960814 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 55,930 |  | 83,824
|  |  | 55,930 |  | 83,824
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 39,908 |  | 39,908 |
Debtors: amounts falling due within one year | 5 | 1,376,280 |  | 1,285,132 |
Cash at bank and in hand |  | 1,364,849 |  | 863,538 |
|  | 2,781,037 |  | 2,188,578 |
Creditors: amounts falling due within one year | 6 | (1,644,729) |  | (1,322,908) |
Net current assets |  |  | 1,136,308 |  | 865,670
Total assets less current liabilities |  |  | 1,192,238 |  | 949,494
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (8,979) |  | (12,382) |
Other provisions |  | (16,667) |  | (11,667) |
|  |  | (25,646) |  | (24,049)
Net assets |  |  | 1,166,592 |  | 925,445
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 57,051 |  | 57,051
Share premium account |  |  | 51,505 |  | 51,505
Capital redemption reserve |  |  | 180,449 |  | 180,449
Profit and loss account |  |  | 877,587 |  | 636,440
|  |  | 1,166,592 |  | 925,445
Page 1
EQUALS CONSULTING LIMITED REGISTERED NUMBER:06960814 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D L Patterson
Director
Date: 1 April 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
EQUALS CONSULTING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Equals Consulting Limited is a private company, limited by shares, and registered in England and Wales. The registered office address is 4th Floor, 95 Gresham Street, London, EC2V 7AB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis on the assumption that the Company will continue to trade in the foreseeable future. The directors, having made appropriate enquiries, consider that adequate resources exist for the Company to continue in operational existence for the foreseeable future; and with the continued support of the Company's shareholders, the Company will be able to meet its liabilities as they fall due for payment. Therefore, the directors are of the opinion that it is appropriate to adopt the going concern basis in preparing the financial statements for the year ended 30 September 2025.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.
| 2.4 | Revenue
Revenue represents amounts receivable for services net of VAT and trade discounts. Revenue is recognised in the period in which the service is provided.
| 2.5 | Pensions
Pension costs and other post-retirement benefits The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
EQUALS CONSULTING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Short leasehold | - | 25% | on cost
|  |  |  | Furniture, fixtures & equipment | - | 25% | on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Amounts recoverable on long term contracts
Long term contracts are stated at net cost less foreseeable losses less any applicable payments on account. The amount recorded as revenue in respect of long term contracts is ascertained by reference to the value of the work carried out to date. Attributable profit is recognised as the difference between recorded revenue and related costs. Page 4
EQUALS CONSULTING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 43 (2024 - 38).
4. | Tangible fixed assets
|  | Short leasehold | Furniture, fixtures & equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 59,166 | 200,905 | 260,071
| Additions | - | 11,342 | 11,342
| At 30 September 2025 | 59,166 | 212,247 | 271,413
| Depreciation |  |  |
| At 1 October 2024 | 30,745 | 145,502 | 176,247
| Charge for the year on owned assets | 14,791 | 24,445 | 39,236
| At 30 September 2025 | 45,536 | 169,947 | 215,483
| Net book value |  |  |
| At 30 September 2025 | 13,630 | 42,300 | 55,930
| At 30 September 2024 | 28,421 | 55,403 | 83,824
Page 5
EQUALS CONSULTING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 39,908 | 39,908
|  | 39,908 | 39,908
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 851,675 | 905,522
| Other debtors | 14,066 | 18,913
| Prepayments and accrued income | 286,378 | 137,879
| Amounts recoverable on long term contracts | 224,161 | 222,818
|  | 1,376,280 | 1,285,132
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Payments on account | 349,928 | 263,523
| Trade creditors | 94,793 | 119,736
| Corporation tax | 116,440 | 47,763
| Social security and other taxes | 121,143 | 99,833
| Obligations under finance lease and hire purchase contracts | 254,728 | 262,276
| Other creditors | 40,898 | 72,546
| Accruals and deferred income | 666,799 | 457,231
|  | 1,644,729 | 1,322,908
Page 6
EQUALS CONSULTING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| Deferred tax |  |
| Opening balance | (12,382) | (16,024)
| Charged to profit or loss | 3,403 | 3,642
| At end of year | (8,979) | (12,382)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (10,575) | (13,851)
| Other provisions | 1,596 | 1,469
|  | (8,979) | (12,382)
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, issued and fully paid |  |
|  | 46,459 (2024 - 46,459) A Ordinary shares of £1.00 each | 46,459 | 46,459
|  | 10,592 (2024 - 10,592) B Ordinary shares of £1.00 each | 10,592 | 10,592
|  |  | 57,051 | 57,051
| The A Ordinary shares and the B Ordinary shares rank pari passu in all respects except for the B Ordinary shares carry no voting rights.
9. | Pension commitments
The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £80,304 (2024 - £69,311). Contributions totalling £16,499 (2024 - £14,822) were payable to the fund at the reporting date and are included in creditors. Page 7
EQUALS CONSULTING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Commitments under operating leases
| At 30 September 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 121,941 | 110,856
| Later than 1 year and not later than 5 years | 88,685 | 210,626
|  | 210,626 | 321,482
11. | Auditors' information
The auditors' report on the financial statements for the year ended 30 September 2025 was unqualified. The audit report was signed on 1 April 2026 by Ralph Mitchison FCA (Senior Statutory Auditor) on behalf of Menzies LLP.
Page 8