REGISTERED NUMBER: 12214692 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th September 2024

for

Obsidian Capital Advisory Limited

Page

Balance Sheet

1

FIXED ASSETS

2,399

872

CURRENT ASSETS

19,604

2,115

CREDITORS

Amounts falling due within one year

(19,693

)

(12,126

)

NET CURRENT LIABILITIES

(89

)

(10,011

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,310

(9,139

)

CREDITORS

Amounts falling due after more than one year

(39,720

)

(39,727

)

NET LIABILITIES

(37,410

)

(48,866

)

CAPITAL AND RESERVES

(37,410

)

(48,866

)

NOTES TO THE FINANCIAL STATEMENTS

1.	PRIOR PERIOD ADJUSTMENT

During the year, it was identified that the financial statements for the prior year did not fully reflect all transactions processed through the company’s bank account.

The prior year accounts had been prepared based on incomplete accounting records and did not include all bank movements. As a result, certain income and expenditure items, as well as the associated balances, were understated.

The comparative figures have been restated to correct these omissions. The adjustments have been reflected through opening reserves at the start of the current financial year.

The impact of the prior year adjustment is summarised as follows:

Reduction in opening retained earnings: £966

Reduction in fixed assets: £155

Increase in directors loan account: £1,123

Reduction in loans due over more than one year: £312

These adjustments ensure that the financial statements now present a true and fair view based on complete accounting records.

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2023 - 1 ) .

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 24th April 2026 and were signed by:

M Russell - Director