Company No: 07650307 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Current assets
Debtors	3	793		0
Cash at bank and in hand		1,182		1,722
		1,975		1,722
Creditors: amounts falling due within one year	4	( 2,340)		( 4,202)
Net current liabilities		(365)		(2,480)
Total assets less current liabilities		(365)		(2,480)
Net liabilities		( 365)		( 2,480)
Capital and reserves
Called-up share capital	5	100		100
Profit and loss account		( 465 )		( 2,580 )
Total shareholder's deficit		( 365)		( 2,480)

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Andy Beresford Consulting Ltd (registered number: 07650307) were approved and authorised for issue by the Director on 30 April 2026. They were signed on its behalf by:

Mr A D Beresford-Williams Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Andy Beresford Consulting Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 6 Redhill Farm Business Park, Elberton Olveston, Bristol, BS35 4AG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The company ceased to trade on 31 March 2026. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The director has included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.

Other Operating Income

Other operating income represents rental income receivable. Rental income is recognised on an accruals basis over the period to which it relates and is measured at the fair value of the consideration received or receivable. Where rental income is received in advance of the period to which it relates, the amounts are recognised as deferred income and included within creditors due within one year.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	2026		2025
	£		£
Trade debtors	793		0

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	138		0
Amounts owed to director	354		354
Accruals	1,650		1,500
Other taxation and social security	198		278
Other creditors	0		2,070
	2,340		4,202

5. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

6. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
within one year	0		19,000
between one and five years	0		4,746
Total future minimum lease payments under non-cancellable operating leases	0		23,746

7. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Amount due to the director	354		354

The loan is interest free and there are no fixed repayment terms.