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Company registration number:
14418685
Consultavila Partners Limited
Unaudited Filleted Financial Statements for the year ended
31 October 2025
Consultavila Partners Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Consultavila Partners Limited
Year ended
31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
Consultavila Partners Limited
for the year ended
31 October 2025
which comprise the income statement, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
Consultavila Partners Limited
, as a body, in accordance with the terms of my engagement letter dated 26 February 2026. My work has been undertaken solely to prepare for your approval the
financial statements
of
Consultavila Partners Limited
and state those matters that I have agreed to state to the Board of Directors of
Consultavila Partners Limited
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Consultavila Partners Limited
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Consultavila Partners Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Consultavila Partners Limited
. You consider that
Consultavila Partners Limited
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Consultavila Partners Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Emery & Co Accountants Limited
The Old Cottage Hospital
Leicester Road
Ashby de la Zouch
Leicestershire
LE65 1DB
United Kingdom
Consultavila Partners Limited
Statement of Financial Position
31 October 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Current assets |  |  |  |  |
Debtors | 5 | 102,486 |  | 694,962 |
Cash at bank and in hand |  | 147,612 |  | 174,955 |
|  | 250,098 |  | 869,917 |
Creditors: amounts falling due within one year | 6 | (169,281 | ) | (835,265 | )
Net current assets |  | 80,817 |  | 34,652 |
Total assets less current liabilities |  | 80,817 |  | 34,652 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 6 |  | 5 |
Profit and loss account |  | 80,811 |  | 34,647 |
Shareholders funds |  | 80,817 |  | 34,652 |

For the year ending
31 October 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
1 April 2026
, and are signed on behalf of the board by:

J Riley
Director

Company registration number:
14418685
Consultavila Partners Limited
Notes to the Financial Statements
Year ended
31 October 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
2 Coach House Main Street
,
Ravenstone
,
Coalville
,
LE67 2AS
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the year was
3
(2024:
5.00
).

## 5 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 100,999 |  | 694,962 |
Other debtors | 1,487 |  | - |
| 102,486 |  | 694,962 |

## 6 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 152,072 |  | 823,872 |
Taxation and social security | 12,195 |  | 10,327 |
Other creditors | 5,014 |  | 1,066 |
| 169,281 |  | 835,265 |

## 7 Related party transactions

During the year Consultavila Partners Limited made purchases from entities associated with directors of the business as follows:
Purchases of £227,568 (2024 : £368,760) from Core Partners Management Consultants Limited a company in which Mr C Bocking is also a director.
Purchases of £241,835 (2024 : £446,786) from Cogitate Limited a company in which Mr A Jones is also a director.
Purchases of £205,281 (2024 : £343,675) from Rebecca Riley Associates Limited a company in which Mr J Riley is a director.
Purchases of £nil (2024 : £43,436) from former Director Mr J Guzman-Bello.
Purchases of £nil (2024 : £122,500) from Consult Avila Limited a company in which former Director Mr J Guzman-Bello is a director.
At the year end, Consultavila Partners Limited owed the following amounts to entities associated with directors of the business:
£55,421 (2024 : £218,077) from Core Partners Management Consultants Limited a company in which Mr C Bocking is also a director.
£28,800 (2024 : £265,113) from Cogitate Limited a company in which Mr A Jones is also a director.
£28,800 (2024 : £197,826) from Rebecca Riley Associates Limited a company in which Mr J Riley is a director.
£nil (2024 : £43,436) from former Director Mr J Guzman-Bello.
An amount of £1,464 is owed by the director Mr J Riley at the year end (2024 : £15 owed to).

## 8 Controlling party

There is no overall controlling party.