Customs And Trade Consultancy Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10438135

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		394		525
Investments	5		100		100

			494		625
CURRENT ASSETS
Stocks		35,509		23,139
Debtors	6	106,553		34,967
Cash at bank and in hand		134,718		148,104

		276,780		206,210
Creditors: Amounts Falling Due Within One Year	7	(86,288 )		(53,956 )

NET CURRENT ASSETS (LIABILITIES)			190,492		152,254

TOTAL ASSETS LESS CURRENT LIABILITIES			190,986		152,879

PROVISIONS FOR LIABILITIES
Deferred Taxation			(98 )		(131 )

NET ASSETS			190,888		152,748

CAPITAL AND RESERVES
Called up share capital	9		1,301		1,301
Share premium account			5,699		5,699
Profit and Loss Account			183,888		145,748

SHAREHOLDERS' FUNDS			190,888		152,748

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Customs And Trade Consultancy Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M R Hardgrave

Director

22/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Customs And Trade Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10438135 . The registered office is 167 - 169 Great Portland Street, Fifth Floor, London, W1W 5PF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% on reducing balance

2.4. Stocks and Work in Progress

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure, an appropriate proportion of fixed and variable overhead, and an appropriate proportion of profit where profit is allocated across the whole project on a straight line basis.

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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Customs And Trade Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	800

As at 31 December 2025	800

Depreciation
As at 1 January 2025	275
Provided during the period	131

As at 31 December 2025	406

Net Book Value
As at 31 December 2025	394

As at 1 January 2025	525

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	100

As at 31 December 2025	100

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	100

As at 1 January 2025	100

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	104,061	13,807
Amounts owed by group undertakings	-	20,400
Other debtors	2,492	760

	106,553	34,967

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Customs And Trade Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	32,682	12,250
Amounts owed to group undertakings	-	212
Other creditors	8,220	5,069
Taxation and social security	45,386	36,425

	86,288	53,956

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	131	131
Utilised	(33 )	(33)

Balance at 31 December 2025	98	98

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,301	1,301

10. Related Party Transactions

Customs & Trade Consultancy Ltd is the parent company of Customs and Trade Compliance Limited, in which Arjen Odems is the director and has significant control.

Amount owed by related party at balance sheet date was £nil (2024: £20,400)

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