Two Scoops Consulting Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11473559 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Two Scoops Consulting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S G Cooper

Mrs S R Cooper

REGISTERED OFFICE:

The Old Stables

Sutton Manor Farm

Bishop's Sutton

Alresford

Hampshire

SO24 0AA

REGISTERED NUMBER:

11473559 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

8,797

11,730

CURRENT ASSETS

Debtors

5

300

291

Cash at bank

47,357

123,062

47,657

123,353

CREDITORS

Amounts falling due within one year

6

4,166

3,996

NET CURRENT ASSETS

43,491

119,357

TOTAL ASSETS LESS CURRENT
LIABILITIES

52,288

131,087

PROVISIONS FOR LIABILITIES

7

1,672

2,229

NET ASSETS

50,616

128,858

CAPITAL AND RESERVES

Called up share capital

8

98

Retained earnings

50,518

128,760

SHAREHOLDERS' FUNDS

50,616

128,858

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

S G Cooper - Director

1.	STATUTORY INFORMATION

Two Scoops Consulting 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.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% reducing balance basis

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.

3.

EMPLOYEES

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 April 2025

and 31 March 2026

26,521

DEPRECIATION

At 1 April 2025

14,791

Charge for year

2,933

At 31 March 2026

17,724

NET BOOK VALUE

At 31 March 2026

8,797

At 31 March 2025

11,730

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Prepayments

300

291

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Directors' current accounts

3,206

2,946

Accrued expenses

960

1,050

4,166

3,996

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

1,672

2,229

Deferred

tax

£

Balance at 1 April 2025

2,229

Accelerated capital allowances

(557

)

Balance at 31 March 2026

1,672

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

48

Ordinary

£1

48

Ordinary 'A'

£1

48

1

Ordinary 'C'

£1

1

Ordinary 'B'

£1

1

98

The Ordinary shares and Ordinary 'A' shares carry full voting rights, entitlement to dividends and any distribution made on a winding up of the company.

The Ordinary 'B' shares and the Ordinary 'C' shares only carry entitlement to dividends.

Dividends may be paid to the holders of one or more classes of shares to the exclusion of the other at the director's discretion.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £50,000 (2025 - £25,000) were paid to the directors .

2026

2025

Amounts due to related parties at the balance sheet date

£

Mr S G Cooper - director

728

Mrs S R Cooper - director

2,478

2,218

3,206

2,946