Company Registration Number: 04322971 (England and Wales)

Concentric Consulting Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Concentric Consulting Ltd

Company Information

Directors

Mr N Butterworth Mrs L L Butterworth

Company secretary

Mrs L L Butterworth

Registered office

Lidan House 11 Queens Road Uxbridge Middlesex UB8 2NN

Accountants

Russell Phillips Limited Chartered Accountants2nd Floor Gerrards Cross Memorial Centre 8 East Common Gerrards Cross Buckinghamshire SL9 7AD

Concentric Consulting Ltd

(Registration number: 04322971)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,971	1,885
Current assets
Debtors	5	194,855	67,637
Cash at bank and in hand		159,167	64,026
		354,022	131,663
Creditors: Amounts falling due within one year	6	(134,088)	(36,840)
Net current assets		219,934	94,823
Total assets less current liabilities		221,905	96,708
Provisions for liabilities		(374)	(358)
Net assets		221,531	96,350
Capital and reserves
Called up share capital		100	100
Retained earnings		221,431	96,250
Shareholders' funds		221,531	96,350

For the financial year ending 30 November 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 Profit and Loss Account.

Approved and authorised by the Board on 29 April 2026 and signed on its behalf by:
 

......................................... Mr N Butterworth Director

Concentric Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 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:
Lidan House
11 Queens Road
Uxbridge
Middlesex
UB8 2NN

These financial statements were authorised for issue by the Board on 29 April 2026.

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.

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.

Concentric Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

Tangible assets

Tangible assets are stated in the balance sheet 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
Office equipment	25% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Concentric Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Concentric Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Office Equipment  £	Total £
Cost or valuation
At 1 December 2024	7,147	7,147
Additions	1,498	1,498
Disposals	(2,972)	(2,972)
At 30 November 2025	5,673	5,673
Depreciation
At 1 December 2024	5,262	5,262
Charge for the year	1,413	1,413
Eliminated on disposal	(2,973)	(2,973)
At 30 November 2025	3,702	3,702
Carrying amount
At 30 November 2025	1,971	1,971
At 30 November 2024	1,885	1,885

5

Debtors

Current	2025 £	2024 £
Trade debtors	169,372	65,565
Prepayments	279	344
Other debtors	25,204	1,728
	194,855	67,637

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	17,482	146
Taxation and social security	111,961	31,576
Accruals and deferred income	4,129	3,820
Other creditors	516	1,298
	134,088	36,840

Concentric Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £600.00 (2024 - £200.00) per each Ordinary shares		60,000		20,000

8	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,570	12,570
Contributions paid to money purchase schemes	80,000	73,333
	92,570	85,903