Et al design consultants ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06985619

Et al design consultants ltd

Filleted Unaudited Financial Statements

30 September 2025

Et al design consultants ltd

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	66,808	74,683

Current assets

Debtors	6	75,508	66,436
Cash at bank and in hand		39,210	28,713
		---------	--------
		114,718	95,149

Creditors: amounts falling due within one year	7	35,173	24,224
		---------	--------
Net current assets		79,545	70,925
		---------	---------
Total assets less current liabilities		146,353	145,608

Creditors: amounts falling due after more than one year	8	1,560	6,226
		---------	---------
Net assets		144,793	139,382
		---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	144,791	139,380
	---------	---------
Shareholders funds	144,793	139,382
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Et al design consultants ltd

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 12 June 2026 , and are signed on behalf of the board by:

Mr P A Cleaver
Director

Company registration number: 06985619

Et al design consultants ltd

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 32 East Street, Osney Island, Oxford, Oxfordshire, OX2 0AU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for design services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	straight line over the length of the lease
Office equipment	-	25% straight line
Computer equipment	-	25% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 6 ).

5. Tangible assets

	Leasehold improvements	Office equipment	Computer equipment	Total
	£	£	£	£
Cost
At 1 October 2024	153,133	15,034	25,912	194,079
Additions	–	–	1,582	1,582
	---------	--------	--------	---------
At 30 September 2025	153,133	15,034	27,494	195,661
	---------	--------	--------	---------
Depreciation
At 1 October 2024	80,986	15,034	23,376	119,396
Charge for the year	7,658	–	1,799	9,457
	---------	--------	--------	---------
At 30 September 2025	88,644	15,034	25,175	128,853
	---------	--------	--------	---------
Carrying amount
At 30 September 2025	64,489	–	2,319	66,808
	---------	--------	--------	---------
At 30 September 2024	72,147	–	2,536	74,683
	---------	--------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	46,243	16,760
Other debtors	29,265	49,676
	--------	--------
	75,508	66,436
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,330	7,345
Trade creditors	1,680	740
Corporation tax	3,760	3,282
Social security and other taxes	12,381	8,152
Other creditors	10,022	4,705
	--------	--------
	35,173	24,224
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,560	6,226
	-------	-------

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr P A Cleaver	36,630	17,019	( 38,402)	15,247
	--------	--------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr P A Cleaver	39,168	21,382	( 23,920)	36,630
	--------	--------	--------	--------