Registration number: 15152206

Googans Consultancy Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Googans Consultancy Limited

Company Information

Director

Mr James William Simpson

Registered office

66 Barnet Gate Lane Barnet EN5 2AD

Accountants

Michaelides Warner & Co Limited 102 Fulham Palace Road London W6 9PL

Googans Consultancy Limited

(Registration number: 15152206)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	80,445	2,215
Cash at bank and in hand		2,037	89,479
		82,482	91,694
Creditors: Amounts falling due within one year	5	(61,636)	(77,366)
Net assets		20,846	14,328
Capital and reserves
Called up share capital	6	100	100
Retained earnings		20,746	14,228
Shareholders' funds		20,846	14,328

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 June 2026
 

......................................... Mr James William Simpson Director

Googans Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
66 Barnet Gate Lane
Barnet
EN5 2AD
England

These financial statements were authorised for issue by the director on 26 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

The director considers that there are no key judgements that management have made in the process of applying the company's accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Googans Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.
 

Googans Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4

Debtors

Current	2025 £	2024 £
Trade debtors	2,385	2,215
Other debtors	78,060	-
	80,445	2,215

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	27,038	-
Taxation and social security	8,153	6,548
Accruals and deferred income	26,445	70,099
Other creditors	-	719
	61,636	77,366

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

Googans Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7	Related party transactions

Transactions with the director

2025	At 1 October 2024 £	Advances to director £	At 30 September 2025 £
Mr James William Simpson
Amount owed to/(from) director	719	(68,779)	(68,060)

2024	At 21 September 2023 £	Other payments made to company by director £	At 30 September 2024 £
Mr James William Simpson
Amount owed to/(from) director	-	719	719