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Registered number: 12383893
CFS Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
CFS Consulting Ltd
Contents
Contents

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

Page 1
CFS Consulting Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 12383893

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 4 |  | 2,272 |  | 3,029
|  |  | 2,272 |  | 3,029
CURRENT ASSETS
Debtors | 5 | 13,732 |  | 12,410 |
Cash at bank and in hand |  | 98,081 |  | 73,667 |
|  | 111,813 |  | 86,077 |
Creditors: Amounts Falling Due Within One Year | 6 | (24,910 ) |  | (19,475 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 86,903 |  | 66,602
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 89,175 |  | 69,631
PROVISIONS FOR LIABILITIES
Deferred taxation |  |  | (492 ) |  | (617 )
NET ASSETS |  |  | 88,683 |  | 69,014
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 88,681 |  | 69,012
SHAREHOLDERS' FUNDS |  |  | 88,683 |  | 69,014

Page 1
Page 2
CFS Consulting Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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

Mr C F Smedley Director
13 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
CFS Consulting Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
CFS Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12383893 . The registered office is 42 Tyndall Court, Commerce Road, Lynch Wood, Peterborough, PE2 6LR.
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:

Fixtures & fittings | 25% on written down value
Computer equipment | 25% on written down value

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 years 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 assets reflect 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
CFS Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.8. 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.
2.9. Interest income
Interest income is recognised in the profit and loss using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible assets

| Fixtures & fittings | Computer equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 2,500 | 3,003 | 5,503
As at 31 January 2026 | 2,500 | 3,003 | 5,503
Depreciation
As at 1 February 2025 | 1,890 | 584 | 2,474
Provided during the period | 152 | 605 | 757
As at 31 January 2026 | 2,042 | 1,189 | 3,231
Net Book Value
As at 31 January 2026 | 458 | 1,814 | 2,272
As at 1 February 2025 | 610 | 2,419 | 3,029

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 13,732 |  | 12,410

Page 4
Page 5
CFS Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 142 |  | 135
Other creditors | 2,188 |  | 2,309
Taxation and social security | 22,580 |  | 17,031
| 24,910 |  | 19,475

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Related Party Transactions
During the year, there were transactions with a director. The balance owing to the director at the year end totals £49 (2024: £49), which is included within other creditors. This loan is unsecured, interest free and repayable on demand.
During the year, there were transactions with another director. The balance owing to the director at the year end totals £495 (2024: £616), which is included within other creditors. This loan is unsecured, interest free and repayable on demand.
Page 5