Company registration number 03321717 (England and Wales)
HIND CONSULTANCY SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HIND CONSULTANCY SERVICES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
HIND CONSULTANCY SERVICES LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,728
3,247
Investment property
4
742,000
720,000
Investments
5
86,172
74,540
830,900
797,787
Current assets
Debtors
6
-
0
9,568
Cash at bank and in hand
57,600
50,370
57,600
59,938
Creditors: amounts falling due within one year
7
(61,588)
(22,626)
Net current (liabilities)/assets
(3,988)
37,312
Total assets less current liabilities
826,912
835,099
Provisions for liabilities
(50,158)
(29,511)
Net assets
776,754
805,588
Capital and reserves
Called up share capital
2
2
Revaluation reserve
8
213,834
200,849
Profit and loss reserves
562,918
604,737
Total equity
776,754
805,588
HIND CONSULTANCY SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 May 2026 and are signed on its behalf by:
Mr N. D. Hind
Director
Company registration number 03321717 (England and Wales)
HIND CONSULTANCY SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Hind Consultancy Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Tower House, Nursery Lane, Harrogate, North Yorkshire, HG2 0AZ.

1.1
Basis of preparation

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.

1.2
Revenue

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

1.3
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:

Fixtures and fittings
25% Reducing balance
1.4
Investment property

Investment properties are initially measured at cost and subsequently measured at fair value. Changes in fair value are recognised in profit or loss.

The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in FRS 102. The directors consider that, because investment properties are not held for consumption, but for their investment potential, to depreciate them would not give a true and fair view.

If this departure from the Companies Act 2006 had not been made in order to give a true and fair view, the profit for the financial year would have been reduced by depreciation. However the amount of depreciation cannot reasonably be quantified, because depreciation is only one of many factors reflected in the annual valuation and the amount relating to the depreciation of the property cannot be separately identified.

1.5
Fixed asset investments

Fixed asset investments are stated at fair value. Changes in fair value are recognised in the profit and loss.

1.6
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.

HIND CONSULTANCY SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

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

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

The company does not operate a company pension scheme but makes payments to a personal pension scheme of the director. Contributions payable for the year are chatrged in the profit and loss.

1.8
Leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
HIND CONSULTANCY SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
20,160
Additions
582
Disposals
(607)
At 31 December 2025
20,135
Depreciation and impairment
At 1 January 2025
16,913
Depreciation charged in the year
909
Eliminated in respect of disposals
(415)
At 31 December 2025
17,407
Carrying amount
At 31 December 2025
2,728
At 31 December 2024
3,247
4
Investment property
2025
£
Fair value
At 1 January 2025
720,000
Revaluations
22,000
At 31 December 2025
742,000

Investment properties were valued on an open market basis on 31 December 2025 by the director.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2025
2024
£
£
Cost
526,000
526,000
HIND CONSULTANCY SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
86,172
74,540
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 January 2025
74,540
Valuation changes
11,632
At 31 December 2025
86,172
Carrying amount
At 31 December 2025
86,172
At 31 December 2024
74,540
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
9,568
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
-
0
447
Other taxation and social security
7,728
7,644
Other creditors
53,860
14,535
61,588
22,626
8
Revaluation reserve
2025
2024
£
£
At the beginning of the year
200,849
192,636
Revaluation surplus arising in the year
12,985
8,213
At the end of the year
213,834
200,849
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