REGISTERED NUMBER: 09282575 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 AUGUST 2024 TO 30 SEPTEMBER 2025

FOR

299 CONSULTANCY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss J E Hall

REGISTERED OFFICE:

14 Sagars Road

Handforth

Wilmslow

SK9 3EE

REGISTERED NUMBER:

09282575 (England and Wales)

ACCOUNTANTS:

Cube Partners Limited

Chartered Accountants

5 Giffard Court

Millbrook Close

Northampton

Northamptonshire

NN5 5JF

CURRENT ASSETS

Debtors

4

29,472

43,619

Cash at bank

14,471

5,630

43,943

49,249

CREDITORS

Amounts falling due within one year

5

36,790

38,559

NET CURRENT ASSETS

7,153

10,690

TOTAL ASSETS LESS CURRENT LIABILITIES

7,153

10,690

CREDITORS

Amounts falling due after more than one year

6

7,099

9,493

NET ASSETS

54

1,197

CAPITAL AND RESERVES

Called up, fully paid share capital

2

2

Retained earnings

52

1,195

54

1,197

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2026 and were signed by:

Miss J E Hall - Director

1.	STATUTORY INFORMATION

299 Consultancy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The preparation of the financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual policies below.

Turnover

Turnover is measured at the fair value of consideration received or receivable for services provided in the normal course of business, and is shown net of value added tax and other sales related taxes.

Revenue from sale of services is recognised when the stage of completion of the transaction can be measured reliably. To the extent that the service provided has not been billed at the balance sheet date, the amount is recognised as revenue and recorded as accrued income. Sales billed in advance of the services being provided are recognised as deferred income.

Financial instruments

Cash and cash equivalents in the balance sheet comprises of cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income and under administrative expenses.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

29,472

43,619

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,232

2,173

Taxation and social security

33,058

34,178

Other creditors

1,500

2,208

36,790

38,559

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

7,099

9,493

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2025 and the year ended 31 July 2024:

2025

2024

£

£

Miss J E Hall

Balance outstanding at start of period

32,086

33,606

Amounts advanced

62,367

58,092

Amounts repaid

(75,810

)

(59,612

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

18,643

32,086

Interest was charged on the loan at the HMRC official rate.There are no fixed repayment terms.