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Registered number: 12925965 GEFFEN ADVISORY LTD (FORMERLY KNOWN AS GEFFEN AND BOYD LTD) UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
GEFFEN ADVISORY LTD REGISTERED NUMBER:12925965
BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 602 |  | 1,202
|  |  | 602 |  | 1,202
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 100 |  | 100 |
Cash at bank and in hand | 6 | 85 |  | 85 |
|  | 185 |  | 185 |
Creditors: amounts falling due within one year | 7 | (82,736) |  | (82,074) |
Net current liabilities |  |  | (82,551) |  | (81,889)
Total assets less current liabilities |  |  | (81,949) |  | (80,687)
Net liabilities |  |  | (81,949) |  | (80,687)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | (82,049) |  | (80,787)
|  |  | (81,949) |  | (80,687)
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GEFFEN ADVISORY LTD REGISTERED NUMBER:12925965
BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Oliver Geffen
Director
Date: 10 July 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
GEFFEN ADVISORY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Geffen Advisory Ltd is a private company limited by shares, incorporated and domiciled in England and Wales, United Kingdom. The registered office is Harwood House, 43 Harwood Road, London SW6 4QP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
During the year ended 31 October 2025 the Company suffered a loss before tax of £1,262 (2024: £1,251), giving rise to a balance sheet deficit of £81,949 (2024: £80,687) at the year end. Within this is a balance of £82,075 (2024: £81,595) owed to the director, who has agreed to continue to provide such financial support as is required whilst the Company strengthens its own financial position. The Company results are consistent with the directors' expectations. In light of the above and after taking into account all information that could reasonably be expected to be available, the director is confident that the Company will continue in operational existence for the foreseeable future and that the going concern is therefore appropriate for the preparation of the Company's accounts.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | Computer equipment | - | 4 | years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
GEFFEN ADVISORY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 November 2024 | 2,405
| At 31 October 2025 | 2,405
| Depreciation |
| At 1 November 2024 | 1,202
| Charge for the year on owned assets | 601
| At 31 October 2025 | 1,803
| Net book value |
| At 31 October 2025 | 602
| At 31 October 2024 | 1,202
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GEFFEN ADVISORY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Called up share capital not paid | 100 | 100
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 85 | 85
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 82,076 | 81,594
| Accruals and deferred income | 660 | 480
|  | 82,736 | 82,074
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted and called up |  |
|  | 100 (2024 - 100) Ordinary shares shares of £1 each | 100 | 100
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