REGISTERED NUMBER: 09028231 (England and Wales)

GRIFFIN HOUSE CONSULTANCY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

P G Adams

M J Martin

SECRETARY:

M J Martin

REGISTERED OFFICE:

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

REGISTERED NUMBER:

09028231 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Oxley House

Lincoln Way

Louth

Lincolnshire

LN11 0LS

BANKERS:

TSB Plc

203 High St

Lincoln

Lincolnshire

LN5 7AU

FIXED ASSETS

Intangible assets

4

-

168

Tangible assets

5

2,500

3,317

2,500

3,485

CURRENT ASSETS

Debtors

6

37,994

27,304

Cash at bank and in hand

19,318

18,870

57,312

46,174

CREDITORS

Amounts falling due within one year

7

38,239

47,322

NET CURRENT ASSETS/(LIABILITIES)

19,073

(1,148

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,573

2,337

CREDITORS

Amounts falling due after more than one year

8

-

(1,217

)

PROVISIONS FOR LIABILITIES

(475

)

(630

)

NET ASSETS

21,098

490

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

21,096

488

SHAREHOLDERS' FUNDS

21,098

490

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

M J Martin - Director

1.	STATUTORY INFORMATION

Griffin House Consultancy Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents amounts chargeable to clients for professional services provided during the year, excluding value added tax. Revenue is recognised in the period in which the services are performed.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

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

-

25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

50,876

AMORTISATION

At 1 April 2025

50,708

Charge for year

168

At 31 March 2026

50,876

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

168

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

17,038

DEPRECIATION

At 1 April 2025

13,721

Charge for year

817

At 31 March 2026

14,538

NET BOOK VALUE

At 31 March 2026

2,500

At 31 March 2025

3,317

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

19,391

11,167

Other debtors

18,603

16,137

37,994

27,304

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,086

6,117

Trade creditors

88

10,959

Taxation and social security

19,724

15,540

Other creditors

17,341

14,706

38,239

47,322

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,217

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

M J Martin

Balance outstanding at start of year

8,319

1,221

Amounts advanced

31,669

37,906

Amounts repaid

(21,383

)

(30,808

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

18,605

8,319

P G Adams

Balance outstanding at start of year

7,818

1,492

Amounts advanced

24,414

37,890

Amounts repaid

(40,064

)

(31,564

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,832

)

7,818

The directors' loan accounts are unsecured and repayable on demand. Interest has been charged at the Inland Revenues' official rate of interest. The balance has been repaid within 9 months of the year end in the form of a dividend.