REGISTERED NUMBER: 11688307 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Simone Kirby Referrals Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Kirby

REGISTERED OFFICE:

Dumet Shootacre Lane

Princes Risborough

Buckinghamshire

HP27 9EH

REGISTERED NUMBER:

11688307 (England and Wales)

ACCOUNTANTS:

RAA Cansdales Business Advisers Ltd

St Mary's Court

The Broadway

Old Amersham

Buckinghamshire

HP7 0UT

FIXED ASSETS

Tangible assets

3

26,329

31,052

Investments

4

100,000

80,000

126,329

111,052

CURRENT ASSETS

Debtors

5

28,657

43,381

Cash at bank

227,934

185,696

256,591

229,077

CREDITORS

Amounts falling due within one year

6

(69,892

)

(66,072

)

NET CURRENT ASSETS

186,699

163,005

TOTAL ASSETS LESS CURRENT LIABILITIES

313,028

274,057

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

312,928

273,957

SHAREHOLDERS' FUNDS

313,028

274,057

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 May 2026 and were signed by:

S Kirby - Director

1.	ACCOUNTING POLICIES

ACCOUNTING CONVENTION

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the

revaluation of freehold properties and to include investment properties and certain financial instruments at fair value.The principal accounting policies adopted are set out below.

TURNOVER

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts.The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials,as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

TANGIBLE FIXED ASSETS

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of

depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 25% Reduced Balancing Method

Computer equipment addition 25% Reduced Balancing Method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

TAXATION

The tax expense represents the sum of the tax currently payable and deferred tax.

CURRENT TAX

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BASIC FINANCIAL ASSETS

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 December 2024

64,261

2,290

66,551

Additions

5,116

999

6,115

Disposals

(10,864

)

-

(10,864

)

At 30 November 2025

58,513

3,289

61,802

DEPRECIATION

At 1 December 2024

34,926

573

35,499

Charge for year

8,097

679

8,776

Eliminated on disposal

(8,802

)

-

(8,802

)

At 30 November 2025

34,221

1,252

35,473

NET BOOK VALUE

At 30 November 2025

24,292

2,037

26,329

At 30 November 2024

29,335

1,717

31,052

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

80,000

Additions

100,000

Disposals

(80,000

)

At 30 November 2025

100,000

NET BOOK VALUE

At 30 November 2025

100,000

At 30 November 2024

80,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1

19,578

Other debtors

2,816

2,816

VAT

-

2,279

Prepayments

25,840

18,708

28,657

43,381

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

28,954

32,809

Social security and other tax

528

-

VAT

8,392

-

Wages control account

2,943

-

Directors' current accounts

26,390

30,713

Accrued expenses

2,685

2,550

69,892

66,072

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Shares

1

100

100