ACCOUNTS - Final Accounts

Commitments under operating leases

At 31 July 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 09144155

NSM MANAGEMENT CONSULTANCY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025


NSM MANAGEMENT CONSULTANCY LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


NSM MANAGEMENT CONSULTANCY LIMITED REGISTERED NUMBER:09144155

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		1,055		-
Current assets
Debtors: amounts falling due within one year	5	51,698		62,870
Cash at bank and in hand		12,699		30,525
		64,397		93,395
Current liabilities
Creditors: amounts falling due within one year	6	(46,046)		(68,413)
Net current assets			18,351		24,982
Total assets less current liabilities			19,406		24,982
Provisions for liabilities
Deferred tax	7		(264)		-
Net assets			19,142		24,982

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		19,042	24,882
		19,142	24,982

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

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NSM MANAGEMENT CONSULTANCY LIMITED REGISTERED NUMBER:09144155

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JULY 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 April 2026.

N Sampson

Director

The notes on pages 3 to 6 form part of these financial statements.

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NSM MANAGEMENT CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

1.	General information

NSM Management Consultancy Limited is a private limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the Company during the year was that of consultancy services.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the Company in respect of consultancy services supplied during the year, exclusive of Value Added Tax.

Revenue is recognised in the period to which it relates.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Debtors

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

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

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NSM MANAGEMENT CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

2.Accounting policies (continued)

2.6

Creditors

Short term creditors are measured at the transaction price.

2.7

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.8

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.9

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

3.	Employees
	The average monthly number of employees, including directors, during the period was 2 (2023 - 2).

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NSM MANAGEMENT CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost
	Additions	1,407
	At 31 July 2025	1,407
	Depreciation
	Charge for the period on owned assets	352
	At 31 July 2025	352
	Net book value
	At 31 July 2025	1,055
	At 31 July 2024	-

Debtors

					2025	2024
					£	£

Trade debtors	-	1,000
Other debtors	51,115	61,287
Prepayments and accrued income	583	583
	51,698	62,870

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	1,392	-
Taxation and social security	40,829	50,769
Other creditors	81	-
Accruals and deferred income	3,744	17,644
	46,046	68,413

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NSM MANAGEMENT CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

7.	Deferred taxation

		2025
		£
	Charged to profit or loss	(264)
	At end of year	(264)

The deferred taxation balance is made up as follows:
	2025	2024
	£	£

Accelerated capital allowances

(264)

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1 each	100	100

Not later than 1 year	6,993	-
Later than 1 year and not later than 5 years	10,762	-
	17,755	-

10.	Transactions with directors

At the reporting date, the Company was owed £30,583 (2024 - £41,186) by the director of the Company. Interest amounting to £1,681 (2024 - £2,085) has been charged at the official HMRC rate. The full balance was repaid after the reporting date.

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