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Registration number: 09905867

Surephase Consulting Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Surephase Consulting Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Surephase Consulting Ltd

Company Information

Director | Mr Nathan Mann

Registered office | Woodbine Farm Bus Centre Truro Business Park Truro Cornwall TR3 6BW

Accountants | Martin Fisher & Co Ltd Chartered Certified Accountants Woodbine Farm Bus Centre Truro Business Park Truro Cornwall TR3 6BW

Surephase Consulting Ltd

(Registration number: 09905867)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 274 | 838
Current assets |  |  |
Debtors |  | 120 | 132
Cash at bank and in hand |  | 24 | 19
|  | 144 | 151
Creditors: Amounts falling due within one year | 5 | (6,880) | (4,626)
Net current liabilities |  | (6,736) | (4,475)
Net liabilities |  | (6,462) | (3,637)
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | (6,562) | (3,737)
Shareholders' deficit |  | (6,462) | (3,637)

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.

Director's 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 director acknowledges his 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 April 2026

......................................... Mr Nathan Mann Director

Surephase Consulting Ltd

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:
Woodbine Farm Bus Centre
Truro Business Park
Truro
Cornwall
TR3 6BW

These financial statements were authorised for issue by the director on 14 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet 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, other than land and properties under construction over their estimated useful lives, as follows:

Surephase Consulting Ltd

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

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance
Improvements to property | straight line over 5 years

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

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

Surephase Consulting Ltd

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

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 2,424 | 2,047 | 4,471
At 31 December 2025 | 2,424 | 2,047 | 4,471
Depreciation
At 1 January 2025 | 1,908 | 1,725 | 3,633
Charge for the year | 484 | 80 | 564
At 31 December 2025 | 2,392 | 1,805 | 4,197
Carrying amount
At 31 December 2025 | 32 | 242 | 274
At 31 December 2024 | 516 | 322 | 838

Included within the net book value of land and buildings above is £31 (2024 - £516) in respect of short leasehold land and buildings.

Surephase Consulting Ltd

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

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 547 | 547
Other creditors | 6,333 | 4,079
| 6,880 | 4,626

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

7 | Related party transactions

Key management personnel

Mr N Mann (director).

Summary of transactions with key management

Director's loan account.
Interest free and repayable on demand of the Company. At the balance sheet date the amount to the director was £6,333 (2024: £4,081).