COMPLIANT CONSULTANCY LTD - Filleted accounts

Registered number

11739727

COMPLIANT CONSULTANCY LTD

Filleted Accounts

31 December 2025

CLH Accounting

Masons Business Centre

159a Wellgate

Rotherham

S60 2NN

COMPLIANT CONSULTANCY LTD
Registered number:		11739727
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		717			740

Current assets
Debtors	4	19,756			13,367
Cash at bank and in hand		69,150			69,570
		88,906			82,937

Creditors: amounts falling due within one year	5	(14,134)			(15,759)

Net current assets			74,772			67,178

Total assets less current liabilities			75,489			67,918

Creditors: amounts falling due after more than one year	6		-			(1,535)



Net assets			75,489			66,383

Capital and reserves
Called up share capital			100			100
Profit and loss account			75,389			66,283

Shareholders' funds			75,489			66,383

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S G Harmer
Director
Approved by the board on 6 July 2026

COMPLIANT CONSULTANCY LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 January 2025							1,794
	Additions							297
	Disposals							(807)
	At 31 December 2025							1,284

	Depreciation
	At 1 January 2025							1,054
	Charge for the year							257
	On disposals							(744)
	At 31 December 2025							567

	Net book value
	At 31 December 2025							717
	At 31 December 2024							740


4	Debtors					2025		2024
£							£

	Trade debtors					8,012		12,635
	Other debtors					11,744		732
						19,756		13,367


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					1,555		1,842
	Taxation and social security costs					11,804		13,172
	Other creditors					775		745
						14,134		15,759


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		1,535


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	S G Harmer
	Unsecured interest free loan	127		10,000		(127)		10,000

		127		10,000		(127)		10,000


8	Controlling party

	The company is wholly controlled by Mr S G Harmer and Mrs M Harmer, who are the only shareholders.


9	Other information

	COMPLIANT CONSULTANCY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Rowan Lodge
	Belland Lane
	Stonedge
	Chesterfield
	S45 0LN