Registration number: 02027005

Cole Easdon Consultants Limited

(Registration number: 02027005)
Statement of Financial Position as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	225,132	214,441
Current assets
Debtors	5	421,778	374,390
Cash at bank and in hand		197,909	239,352
		619,687	613,742
Creditors: Amounts falling due within one year	6	(239,800)	(244,447)
Net current assets		379,887	369,295
Total assets less current liabilities		605,019	583,736
Provisions for liabilities		(9,206)	(5,910)
Net assets		595,813	577,826
Capital and reserves
Called up share capital		10,000	10,000
Share premium reserve		11,567	11,567
Capital redemption reserve		3,042	3,042
Profit and loss account		571,204	553,217
Shareholders' funds		595,813	577,826

For the financial year ending 31 July 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 Income Statement.

Approved and authorised by the Board on 28 April 2026 and signed on its behalf by:
 

.........................................

Mr J B Farmery
Director

Cole Easdon Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 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: Unit 2, York House, Edison Park, Dorcan Way, Swindon, Wiltshire, SN3 3RB.

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 prepares in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

Cole Easdon Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

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
Fittings, fixtures and equipment	25% reducing balance
Land and buildings	Freehold land is not depreciated, Freehold buildings are depreciated over 30 years.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, and trade and other creditors.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 25 (2024 - 24).

Cole Easdon Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 August 2024	243,279	182,780	426,059
Additions	-	25,690	25,690
Disposals	-	(125)	(125)
At 31 July 2025	243,279	208,345	451,624
Depreciation
At 1 August 2024	59,940	151,678	211,618
Charge for the year	6,660	8,299	14,959
Eliminated on disposal	-	(85)	(85)
At 31 July 2025	66,600	159,892	226,492
Carrying amount
At 31 July 2025	176,679	48,453	225,132
At 31 July 2024	183,339	31,102	214,441

5

Debtors

	2025 £	2024 £
Trade debtors	218,269	184,241
Prepayments	72,009	94,611
Other debtors	131,500	95,538
	421,778	374,390

Cole Easdon Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	17,180	67,917
Taxation and social security	112,479	111,710
Accruals and deferred income	87,838	51,821
Other creditors	22,303	12,999
	239,800	244,447

7	Financial commitments, guarantees and contingencies

Amounts not provided for in the statement of financial position

The total amount of financial commitments not included in the statement of financial position is £23,006 (2024 - £22,313).