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REGISTERED NUMBER: 04248838 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

COSBY CLIFTON COMPUTER CONSULTANTS LTD

COSBY CLIFTON COMPUTER CONSULTANTS LTD (REGISTERED NUMBER: 04248838)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

COSBY CLIFTON COMPUTER CONSULTANTS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | R Lynch

| P Spiby

| SECRETARY: | R Lynch

| REGISTERED OFFICE: | 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 04248838 (England and Wales)

| ACCOUNTANTS: | mgr SD Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

COSBY CLIFTON COMPUTER CONSULTANTS LTD (REGISTERED NUMBER: 04248838)

BALANCE SHEET

31 AUGUST 2025

| 31.8.25 |  | 31.8.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 940 |  | 415 |  |

CURRENT ASSETS

Debtors | 5 | 6,160 |  | 17,639 |  |

Cash at bank | 86 |  | 12 |  |

6,246 |  | 17,651 |  |

CREDITORS

Amounts falling due within one year | 6 | (100,877 | ) | (102,953 | ) |

NET CURRENT LIABILITIES | (94,631 | ) | (85,302 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (93,691 | ) | (84,887 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Retained earnings | (94,691 | ) | (85,887 | ) |

SHAREHOLDERS' FUNDS | (93,691 | ) | (84,887 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

COSBY CLIFTON COMPUTER CONSULTANTS LTD (REGISTERED NUMBER: 04248838)

BALANCE SHEET - continued

31 AUGUST 2025

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2026 and were signed on its behalf by:

R Lynch - Director

P Spiby - Director

COSBY CLIFTON COMPUTER CONSULTANTS LTD (REGISTERED NUMBER: 04248838)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Cosby Clifton Computer Consultants Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The directors report net current liabilities of £94,631 (2024: £85,302) but they consider that the company will be able to trade profitably in the foreseeable future and they will continue to support the company.

| Due to the above, the directors believe that it is appropriate for the financial statements to be prepared on a going concern basis.

| Turnover

| Turnover represents net invoiced supply of services, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

COSBY CLIFTON COMPUTER CONSULTANTS LTD (REGISTERED NUMBER: 04248838)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans from connected companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

COSBY CLIFTON COMPUTER CONSULTANTS LTD (REGISTERED NUMBER: 04248838)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 35,748 |  | 19,799 |  | 55,547 |  |

| Additions | - |  | 838 |  | 838 |  |

| At 31 August 2025 | 35,748 |  | 20,637 |  | 56,385 |  |

| DEPRECIATION

| At 1 September 2024 | 35,636 |  | 19,496 |  | 55,132 |  |

| Charge for year | 28 |  | 285 |  | 313 |  |

| At 31 August 2025 | 35,664 |  | 19,781 |  | 55,445 |  |

| NET BOOK VALUE

| At 31 August 2025 | 84 |  | 856 |  | 940 |  |

| At 31 August 2024 | 112 |  | 303 |  | 415 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 6,160 |  | 17,639 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts (see note 7) | 9,795 |  | 10,938 |  |

| Trade creditors | 1,174 |  | 1,594 |  |

| Taxation and social security | 1,099 |  | 13,581 |  |

| Other creditors | 88,809 |  | 76,840 |  |

100,877 |  | 102,953 |  |

7. | LOANS

| An analysis of the maturity of loans is given below:

| 31.8.25 |  | 31.8.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 9,795 |  | 10,938 |  |

COSBY CLIFTON COMPUTER CONSULTANTS LTD (REGISTERED NUMBER: 04248838)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank overdraft | 9,795 |  | - |  |

| The company's bank facilities are secured against the assets of the company by way of a debenture charge.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

10. | RELATED PARTY DISCLOSURES

| P Spiby

| A director of the company.

| During the year, P Spiby provided a guarantee in relation to the company's bank facilities.