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# LITHOS CONSULTING LIMITED

## Company Registration Number:
07068066 (England and Wales)

## Unaudited statutory accounts for the year ended 31 October 2025

## Period of accounts

## Start date: 1 November 2024

## End date: 31 October 2025

# LITHOS CONSULTING LIMITED

## Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |

# LITHOS CONSULTING LIMITED

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Directors

The directors shown below have held office during the whole of the period from
1 November 2024 to 31 October 2025

Mark Perrin
Tracy Perrin
Steve James
Adam Gombocz

Secretary Tracy Perrin

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
16 December 2025

And signed on behalf of the board by:
Name: Mark Perrin
Status: Director

# LITHOS CONSULTING LIMITED

## Balance sheet

As at 31 October 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 174,189 | 173,153
Investments: | 4 | 49,450 | 47,353
Total fixed assets: |  | 223,639 | 220,506
Current assets
Stocks: | 5 | 72,020 | 9,929
Debtors: | 6 | 899,235 | 621,642
Cash at bank and in hand: |  | 1,469,933 | 1,069,865
Investments: |  | 0 | 0
Total current assets: |  | 2,441,188 | 1,701,436
Creditors: amounts falling due within one year: | 7 | ( 947,092 ) | ( 530,946 )
Net current assets (liabilities): |  | 1,494,096 | 1,170,490
Total assets less current liabilities: |  | 1,717,735 | 1,390,996
Creditors: amounts falling due after more than one year: |  | 0 | 0
Provision for liabilities: |  | ( 41,327 ) | ( 34,923 )
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 1,676,408 | 1,356,073
Capital and reserves
Called up share capital: |  | 100 | 100
Share premium account: |  | 0 | 0
Other reserves: |  | 13,519 | 11,422
Profit and loss account: |  | 1,662,789 | 1,344,551
Total Shareholders' funds: |  | 1,676,408 | 1,356,073

The notes form part of these financial statements

# LITHOS CONSULTING LIMITED

## Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 16 December 2025
and signed on behalf of the board by:

Name: Mark Perrin
Status: Director

The notes form part of these financial statements

# LITHOS CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover Turnover represents the value, net of value added tax and discounts, of work carried out and invoiced in respect of consultancy services provided to clients under short term contracts.

  Tangible fixed assets depreciation policy

  Tangible assets Tangible fixed assets are initially measured at cost and written down to recoverable amount if necessary. Depreciation has been provided at the following rates in order to write off the assets over their useful economic lives: Computer hardware - 25% to 33% straight line Plant and equipment - 10% to 33% straight line Office fixtures and fittings - 10% to 33% straight line Motor vehicles - 25% to 33% straight line Leasehold improvements are amortised over the shorter of the useful life of the asset and the lease term.

  Valuation information and policy

  The principal accounting policies applied in these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. The financial statements have been prepared under the historical cost convention, on a going concern basis, as modified by revaluation of certain fixed assets. The presentation currency is Sterling.

  Other accounting policies

  Going concern The Directors have assessed whether it is reasonable to prepare these financial statements on a going concern basis and whether the company can continue to trade in the foreseeable future. In doing this, the Directors have reviewed internal and external factors such as: sales forecasts, cashflow forecasts, the availability of cash, disaster recovery plans and cybersecurity threats. They have also reviewed the UK geopolitical and economic outlook and the impact this could have on the construction sector and housing market in particular. The results of their assessment confirm that the going concern basis of accounting is appropriate. Current tax 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. Grants Grants are recognised in the profit and loss account as Other Operating Income when any performance conditions are met. Until then, grants received are included within Deferred Income. Impairment A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. WIP Work in progress is valued at the lower of cost and net realisable value and comprises third party costs incurred on incomplete contracts. Deferred taxation Deferred tax is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax, deferred or accelerated, is accounted for in respect of all material timing differences, at the tax rates and laws enacted at the statement of financial position date. Leasing commitments Rentals paid under operating leases are charged to income on a straight line basis over the lease term. Pensions The company operates a small self administered, defined contribution scheme (SSAS) for some directors and a defined contribution Group Personal Pension Plan (GPP) for all other employees. In both schemes, the assets are held separately from those of the company in independently administered funds. Contributions are charged to the statement of income as they become payable in accordance with the rules of the schemes. Share option schemes Equity-settled share based payments, under EMI schemes, are measured at fair value at the date of grant. Fair values, determined at the grant date, are expensed to the statement of income on a straight line basis over the vesting period, based on an estimate of the number shares that will eventually vest. A corresponding credit is made to the profit and loss account within total equity.

# LITHOS CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 22 | 21

# LITHOS CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 November 2024 |  | 484,301 |  |  |  | 484,301
Additions |  | 65,671 |  |  |  | 65,671
Disposals |  | ( 11,290 ) |  |  |  | ( 11,290 )
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 October 2025 |  | 538,682 |  |  |  | 538,682
Depreciation |  |  |  |  |  |
At 1 November 2024 |  | 311,148 |  |  |  | 311,148
Charge for year |  | 64,635 |  |  |  | 64,635
On disposals |  | ( 11,290 ) |  |  |  | ( 11,290 )
Other adjustments |  |  |  |  |  |
At 31 October 2025 |  | 364,493 |  |  |  | 364,493
Net book value |  |  |  |  |  |
At 31 October 2025 |  | 174,189 |  |  |  | 174,189
At 31 October 2024 |  | 173,153 |  |  |  | 173,153

# LITHOS CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 4. Fixed assets investments note

Financial assets Fixed asset investments represent investments in single premium UK Life Assurance Contracts (bonds) and are recorded at fair value. Gains or losses arising in a year are recognised in the statement of income. A corresponding transfer is made between the profit and loss account and the fair valuation reserve within total equity.

# LITHOS CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 5. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 72,020 | 9,929
Total | 72,020 | 9,929

# LITHOS CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 6. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 881,478 | 601,113
Prepayments and accrued income | 17,757 | 20,529
Total | 899,235 | 621,642
Debtors due after more than one year: | 0 | 0

# LITHOS CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 7. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 294,224 | 155,565
Taxation and social security | 349,951 | 260,014
Other creditors | 302,917 | 115,367
Total | 947,092 | 530,946

# LITHOS CONSULTING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 8. Financial Commitments

Leasing commitments Rentals paid under operating leases are charged to income on a straight line basis over the lease term.