Cartwright Benefit Consultants Limited

Registered number

08283366

Unaudited Filleted Accounts

31 July 2025

Cartwright Benefit Consultants Limited
Registered number:		08283366
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		1			1
Tangible assets	4		1			1
			2			2

Current assets
Stocks		492,559			678,621
Debtors	5	2,061,826			2,490,484
Cash at bank and in hand		6,868,975			1,861,988
		9,423,360			5,031,093

Creditors: amounts falling due within one year	6	(1,268,916)			(767,707)

Net current assets			8,154,444			4,263,386

Net assets			8,154,446			4,263,388

Capital and reserves
Called up share capital			100			100
Profit and loss account			8,154,346			4,263,288

Shareholders' funds			8,154,446			4,263,388

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mr Ian Cartwright
Director
Approved by the board on 28 April 2026

Cartwright Benefit Consultants Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. In view of the nature of technology any additions/replacements to Computers/IT is now written off as and when it is incurred, direct to profit and loss account.

	Leasehold land and buildings	over the lease term
	Plant and machinery	100% straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			49		49


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 August 2024					452,627
	At 31 July 2025					452,627

	Amortisation
	At 1 August 2024					452,626
	At 31 July 2025					452,626

	Net book value
	At 31 July 2025					1
	At 31 July 2024					1

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 August 2024	10,086		338,333		348,419
	Additions	-		25,001		25,001
	At 31 July 2025	10,086		363,334		373,420

	Depreciation
	At 1 August 2024	10,086		338,332		348,418
	Charge for the year	-		25,001		25,001
	At 31 July 2025	10,086		363,333		373,419

	Net book value
	At 31 July 2025	-		1		1
	At 31 July 2024	-		1		1


5	Debtors			2025		2024
£					£

	Trade debtors			2,009,354		1,891,230
	Amounts owed by related companies			-		553,960
	Other debtors			52,472		45,294
				2,061,826		2,490,484


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			67,057		41,865
	Amounts owed to related companies			496,945		-
	Taxation and social security costs			64,802		86,029
	Other creditors and accruals			640,112		639,813
				1,268,916		767,707


7	Other financial commitments			2025		2024
£					£

	Total future minimum payments under non-cancellable operating leases			308,754		347,440


8	Related party transactions

	Cartwright Group Ltd (CGL), where Mr I Cartwright is a director and a majority shareholder, has charged £615,000 (2024-£635,714) for services provided on an arms length basis. At year end, amount due to CGL was £496,945 (2024 due from £553,960) and this is reflected under creditors as amount owed to related companies (2024-reflected under debtors).


9	Controlling party

	The ultimate controlling party is Mrs Eileen Cartwright (ex-spouse of Mr I Cartwright) in view of her holding 100% of the shares of the company.


10	Other information

	Cartwright Benefit Consultants Limited is a private company limited by shares and incorporated in England. Its registered office is:
	250 Fowler Avenue
	Farnborough Business Park
	Farnborough
	England
	GU14 7JP