REGISTERED NUMBER: 09843717 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BRIARSTONE CONSULTANCY LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

T F Matthews

J H Matthews

REGISTERED OFFICE:

Briarstone House 1 Miller Hill

Denby Dale

Huddesfield

United Kingdom

HD8 8RG

REGISTERED NUMBER:

09843717 (England and Wales)

ACCOUNTANTS:

Highdale Accounting Ltd

Highdale Cottage

217 Barnsley Road

Denby Dale

Huddersfield

West Yorkshire

HD8 8TS

CURRENT ASSETS

Debtors

5

7,466

10,538

Cash at bank

33

21

7,499

10,559

CREDITORS

Amounts falling due within one year

6

2,233

2,227

NET CURRENT ASSETS

5,266

8,332

TOTAL ASSETS LESS CURRENT LIABILITIES

5,266

8,332

CREDITORS

Amounts falling due after more than one year

7

6,435

8,218

NET (LIABILITIES)/ASSETS

(1,169

)

114

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,269

)

14

SHAREHOLDERS' FUNDS

(1,169

)

114

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

T F Matthews - Director

1.	STATUTORY INFORMATION

Briarstone Consultancy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Government grant

The accrual model has been adopted for grants received and are classified as revenue-based grant income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

1,951

DEPRECIATION

At 1 November 2024

and 31 October 2025

1,951

NET BOOK VALUE

At 31 October 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

7,466

10,538

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,765

1,771

Other creditors

468

456

2,233

2,227

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,435

8,218

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

130

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

T F Matthews

Balance outstanding at start of year

5,269

441

Amounts advanced

-

7,293

Amounts repaid

(1,536

)

(2,465

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,733

5,269

J H Matthews

Balance outstanding at start of year

5,269

441

Amounts advanced

-

7,293

Amounts repaid

(1,536

)

(2,465

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,733

5,269

At the year end the directors owed the company £7,465 (2024: £10,538). The interest free loan is included in other debtors and has been repaid within 9 months of the year end.