REGISTERED NUMBER: 07838632 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Farrant Consulting Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A J M Farrant

Mrs Z H Farrant

P Moore

REGISTERED OFFICE:

Second Floor, Unit 2

Ambrose House

Barnett Way

Gloucester

GL4 3GG

REGISTERED NUMBER:

07838632 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Intangible assets

4

2,306

2,600

Tangible assets

5

155,328

63,185

157,634

65,785

CURRENT ASSETS

Debtors

6

67,022

15,268

Cash at bank and in hand

251,583

199,750

318,605

215,018

CREDITORS

Amounts falling due within one year

7

141,108

44,884

NET CURRENT ASSETS

177,497

170,134

TOTAL ASSETS LESS CURRENT LIABILITIES

335,131

235,919

PROVISIONS FOR LIABILITIES

25,185

-

NET ASSETS

309,946

235,919

CAPITAL AND RESERVES

Called up share capital

9

1

1

Share premium

300,000

300,000

Retained earnings

9,945

(64,082

)

SHAREHOLDERS' FUNDS

309,946

235,919

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 17 April 2026 and were signed on its behalf by:

A J M Farrant - Director

1.	STATUTORY INFORMATION

Farrant Consulting 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

Cost

At 1 December 2024

and 30 November 2025

4,518

Amortisation

At 1 December 2024

1,918

Amortisation for year

294

At 30 November 2025

2,212

Net book value

At 30 November 2025

2,306

At 30 November 2024

2,600

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 December 2024

8,238

3,347

-

98,699

110,284

Additions

-

6,139

56,060

66,417

128,616

Disposals

-

(480

)

-

-

(480

)

At 30 November 2025

8,238

9,006

56,060

165,116

238,420

Depreciation

At 1 December 2024

4,807

1,370

-

40,922

47,099

Charge for year

858

2,029

2,336

31,048

36,271

Eliminated on disposal

-

(278

)

-

-

(278

)

At 30 November 2025

5,665

3,121

2,336

71,970

83,092

Net book value

At 30 November 2025

2,573

5,885

53,724

93,146

155,328

At 30 November 2024

3,431

1,977

-

57,777

63,185

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

9,270

1,044

Other debtors

57,752

14,224

67,022

15,268

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade creditors

9,833

59

Taxation and social security

20,631

38,774

Other creditors

110,644

6,051

141,108

44,884

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30/11/25

30/11/24

£

£

Within one year

12,667

15,200

Between one and five years

-

12,667

12,667

27,867

9.	CALLED UP SHARE CAPITAL

During the year, the company completed a purchase of own shares. Eighteen shares with a total nominal value of £0.18 were purchased for £150,000.