REGISTERED NUMBER: 06962668 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 July 2025

for

Next Phase Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G Droogmans

Mrs N Droogmans

REGISTERED OFFICE:

Cranford

Beacon View Road

Elstead

Surrey

GU8 6DU

REGISTERED NUMBER:

06962668 (England and Wales)

ACCOUNTANTS:

Branston Adams

Suite 2, Victoria House

South Street

Farnham

Surrey

GU9 7QU

FIXED ASSETS

Property, plant and equipment

4

4,325

5,956

CURRENT ASSETS

Inventories

15,128

52,556

Debtors

5

32,795

52,959

Cash at bank

22,666

4

70,589

105,519

CREDITORS

Amounts falling due within one year

6

87,731

88,863

NET CURRENT (LIABILITIES)/ASSETS

(17,142

)

16,656

TOTAL ASSETS LESS CURRENT LIABILITIES

(12,817

)

22,612

CREDITORS

Amounts falling due after more than one year

7

34,707

11,877

NET (LIABILITIES)/ASSETS

(47,524

)

10,735

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

(47,528

)

10,731

SHAREHOLDERS' FUNDS

(47,524

)

10,735

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 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.

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 27 April 2026 and were signed on its behalf by:

G Droogmans - Director

1.	STATUTORY INFORMATION

Next Phase Consulting Limited 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.

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.

Turnover

Turnover consists of income derived from the normal operating activities of the company during the year, less any discounts and standard rate vat.

Tangible fixed assets

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

Motor vehicles

-

20% on reducing balance

Office equipment

-

20% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 31 July 2024

24,950

10,547

35,497

Disposals

-

(7,528

)

(7,528

)

At 30 July 2025

24,950

3,019

27,969

DEPRECIATION

At 31 July 2024

20,764

8,777

29,541

Charge for year

837

244

1,081

Eliminated on disposal

-

(6,978

)

(6,978

)

At 30 July 2025

21,601

2,043

23,644

NET BOOK VALUE

At 30 July 2025

3,349

976

4,325

At 30 July 2024

4,186

1,770

5,956

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.25

30.7.24

£

£

Trade debtors

31,738

37,880

Intercompany - LRD

-

5,000

Tax

324

-

Prepayments and accrued income

-

9,358

Prepayments

733

721

32,795

52,959

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.25

30.7.24

£

£

Bank loans and overdrafts

20,297

41,783

Trade creditors

32,311

12,784

Tax

-

269

VAT

19,712

14,142

Directors' current accounts

13,911

16,846

Accrued expenses

1,500

3,039

87,731

88,863

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.7.25

30.7.24

£

£

Bank loans - 1-2 years

2,736

9,000

Funding Circle Loan - 1-2 year

11,297

-

Bank loans - 2-5 years

-

2,877

Funding Circle Loan - 2-5 year

20,674

-

34,707

11,877

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 July 2025 and 30 July 2024:

30.7.25

30.7.24

£

£

G Droogmans

Balance outstanding at start of year

(16,761

)

(20,000

)

Amounts advanced

33,559

3,551

Amounts repaid

(30,624

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(13,826

)

(16,761

)

Mrs N Droogmans

Balance outstanding at start of year

(85

)

-

Amounts advanced

85

3,327

Amounts repaid

-

(3,412

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(85

)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr G Droogmans & Mrs N Droogmans.

Ultimate control of the company during the year was shared between Mr and Mrs Droogmans by virtue of their shareholding and directorship.