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Company Registration No. 12971566 (England and Wales)
Holden Smith Consultancy Ltd Unaudited accounts for the year ended 31 October 2025
Holden Smith Consultancy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Holden Smith Consultancy Ltd Company Information for the year ended 31 October 2025
Director
M Holden Smith
Company Number
12971566 (England and Wales)
Registered Office
1 Middle Lodge Road Barrow Clitheroe BB7 9XS
Accountants
JJL Accountants Limited 97 Ribchester Road Clayton le Dale Blackburn Lancashire BB1 9HT
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Holden Smith Consultancy Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
6,565 
8,340 
Current assets
Debtors
5
17,105 
17,441 
Cash at bank and in hand
20,925 
9,719 
38,030 
27,160 
Creditors: amounts falling due within one year
6
(8,279)
21,671 
Net current assets
29,751 
48,831 
Total assets less current liabilities
36,316 
57,171 
Creditors: amounts falling due after more than one year
7
(94,227)
(53,964)
Net (liabilities)/assets
(57,911)
3,207 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(57,912)
3,206 
Shareholders' funds
(57,911)
3,207 
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 July 2026 and were signed on its behalf by
M Holden Smith Director Company Registration No. 12971566
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Holden Smith Consultancy Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Holden Smith Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 12971566. The registered office is 1 Middle Lodge Road, Barrow, Clitheroe, BB7 9XS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on reducing balance
Computer equipment
33% on cost
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
16,026 
2,307 
18,333 
Additions
- 
664 
664 
At 31 October 2025
16,026 
2,971 
18,997 
Depreciation
At 1 November 2024
7,820 
2,173 
9,993 
Charge for the year
1,641 
798 
2,439 
At 31 October 2025
9,461 
2,971 
12,432 
Net book value
At 31 October 2025
6,565 
- 
6,565 
At 31 October 2024
8,206 
134 
8,340 
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Holden Smith Consultancy Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,011 
9,347 
Other debtors
8,094 
8,094 
17,105 
17,441 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
18,000 
12,000 
VAT
34,876 
26,419 
Trade creditors
16,590 
237 
Taxes and social security
27,913 
28,773 
Loans from directors
(89,700)
(89,700)
Accruals
600 
600 
8,279 
(21,671)
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
94,227 
53,964 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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