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Registration number: 10356140

Samuel Oliver Consulting Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Samuel Oliver Consulting Limited

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 6

Samuel Oliver Consulting Limited

(Registration number: 10356140)
Statement of Financial Position as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,972 | 1,601
Current assets |  |  |
Debtors | 5 | 38,515 | 60,768
Cash at bank and in hand |  | 30,357 | 8,275
|  | 68,872 | 69,043
Creditors: Amounts falling due within one year | 6 | (41,804) | (57,315)
Net current assets |  | 27,068 | 11,728
Total assets less current liabilities |  | 31,040 | 13,329
Provisions for liabilities |  | (993) | -
Net assets |  | 30,047 | 13,329
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 29,947 | 13,229
Shareholders' funds |  | 30,047 | 13,329

For the financial year ending 30 September 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their 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 and 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 directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 20 March 2026 and signed on its behalf by:

Mr M C Wills Director

Samuel Oliver Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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:
Plym House,
3 Longbridge Road
Marsh Mills
Plymouth
Devon
PL6 8LT

Principal activity

The principal activity of the company is that of a management consultancy company.

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.

The financial statements are prepared in sterling which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT where applicable.

Samuel Oliver Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position 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:

Asset class | Depreciation method and rate
IT equipment | 20% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, 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. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Borrowings

Samuel Oliver Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.
Lease payments are apportioned between finance costs in the statement of comprehensive income and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Samuel Oliver Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4 | Tangible assets

| IT equipment £ | Total £
Cost
At 1 October 2024 | 12,095 | 12,095
Additions | 4,542 | 4,542
Disposals | (8,698) | (8,698)
At 30 September 2025 | 7,939 | 7,939
Depreciation
At 1 October 2024 | 10,494 | 10,494
Charge for the year | 1,368 | 1,368
Eliminated on disposal | (7,895) | (7,895)
At 30 September 2025 | 3,967 | 3,967
Carrying amount
At 30 September 2025 | 3,972 | 3,972
At 30 September 2024 | 1,601 | 1,601

5 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | - | 1,875
Amounts owed by related parties | 8 | 375 | -
Other debtors |  | 38,140 | 58,893
|  | 38,515 | 60,768

Samuel Oliver Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Loans and borrowings | 866 | -
Taxation and social security | 37,586 | 51,230
Other creditors | 3,352 | 6,085
| 41,804 | 57,315

7 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

8 | Related party transactions

Transactions with directors

During the year the directors entered into the following advances and credits with the company:

2025 | At 1 October 2024 £ | Advances to director £ | Repayments by director £ | At 30 September 2025 £
Directors | 24,223 | 102,416 | (88,499) | 38,140

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 30 September 2024 £
Directors | 2,220 | 32,044 | (10,041) | 24,223

The aforementioned advances are unsecured and repayable on demand. Interest is charged on these amounts at the official rate.

Summary of transactions with all entities with joint control or significant interest

During the year the company incurred expenses totalling £375 (2024: Nil) on behalf of Be Hard To Hack Limited, a company under the common control of directors and shareholders.
As at 30 September 2025, the balance owed by Be Hard To Hack Limited was £375.