REGISTERED NUMBER: 08169792 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

IFFLEY CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D G N Bolton

REGISTERED OFFICE:

3 Kingsmead Terrace

Bath

BA1 1UX

REGISTERED NUMBER:

08169792 (England and Wales)

ACCOUNTANTS:

Berkeley Hall Marshall Limited

6 Charlotte Street

Bath

BA1 2NE

FIXED ASSETS

Tangible assets

4

372

497

CURRENT ASSETS

Debtors

5

13,527

46,037

Cash at bank

96,144

82,541

109,671

128,578

CREDITORS

Amounts falling due within one year

6

64,427

98,409

NET CURRENT ASSETS

45,244

30,169

TOTAL ASSETS LESS CURRENT LIABILITIES

45,616

30,666

CREDITORS

Amounts falling due after more than one year

7

17,250

20,250

NET ASSETS

28,366

10,416

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

28,266

10,316

28,366

10,416

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 27 May 2026 and were signed by:

D G N Bolton - Director

1.	STATUTORY INFORMATION

Iffley 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.

Taxation

Taxation for the year 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

2,731

DEPRECIATION

At 1 September 2024

2,234

Charge for year

125

At 31 August 2025

2,359

NET BOOK VALUE

At 31 August 2025

372

At 31 August 2024

497

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,600

6,099

Other debtors

9,927

39,938

13,527

46,037

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

63,141

97,125

Other creditors

1,286

1,284

64,427

98,409

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

17,250

20,250

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Advances of £55,431 were made and £85,395 was repaid. The opening balance was £30,010 overdrawn and the closing balance was £3 in credit. Last year advances of £160,396 were made with repayments of £160,926, the opening overdrawn balance was £30,540 and the closing balance was £30,010.