Liz Male Consulting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04708263

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		12,448		20,583
Tangible Assets	5		9,923		16,207

			22,371		36,790
CURRENT ASSETS
Debtors	6	141,074		88,709
Cash at bank and in hand		356,102		282,288

		497,176		370,997
Creditors: Amounts Falling Due Within One Year	7	(195,015 )		(141,076 )

NET CURRENT ASSETS (LIABILITIES)			302,161		229,921

TOTAL ASSETS LESS CURRENT LIABILITIES			324,532		266,711

Creditors: Amounts Falling Due After More Than One Year	8		-		(1,667 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,500 )		(4,000 )

NET ASSETS			322,032		261,044

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			321,932		260,944

SHAREHOLDERS' FUNDS			322,032		261,044

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Liz Male Consulting Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mary Male

Director

2 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Liz Male Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04708263 . The registered office is 4-5 Manor Courtyard, Sherington, Buckinghamshire, MK16 9PR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The prior year profit and loss account has been restated to reclassify certain costs totaling £39,094 from administrative expenses to cost of sales. There is no impact to the reported profit before taxation, taxation, or retained profits.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets include software and development recorded at historic cost. These items are amortised to the profit and loss account over their estimated economic life of 3 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% on cost
Fixtures & Fittings	33% on cost
Computer Equipment	33% on cost

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Liz Male Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.9. Share-based payments

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the Black Scholes model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

When the terms and conditions of equity-settled share-based payments at the time they were granted are subsequently modified, the fair value of the share-based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share-based payment. The share-based payment expense is not adjusted if the modified fair value is less than the original fair value.

Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2025: 17)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	24,650

As at 31 March 2026	24,650

Amortisation
As at 1 April 2025	4,067
Provided during the period	8,135

As at 31 March 2026	12,202

Net Book Value
As at 31 March 2026	12,448

As at 1 April 2025	20,583

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	34,991	5,408	74,659	115,058
Additions	-	-	1,528	1,528

As at 31 March 2026	34,991	5,408	76,187	116,586

...CONTINUED

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Liz Male Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	25,888	5,333	67,630	98,851
Provided during the period	1,996	75	5,741	7,812

As at 31 March 2026	27,884	5,408	73,371	106,663

Net Book Value
As at 31 March 2026	7,107	-	2,816	9,923

As at 1 April 2025	9,103	75	7,029	16,207

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	101,755	48,871
Prepayments and accrued income	35,204	34,017
Other debtors	4,115	5,821

	141,074	88,709

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	18,397	10,837
Bank loans and overdrafts	1,667	10,000
Taxes and social security	143,807	98,450
Other creditors	22,121	12,938
Accruals and deferred income	9,023	8,851

	195,015	141,076

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	1,667

9. Other Commitments

The company has an operating lease commitment amounting to £136,667 (2025: £20,000) owed over the next 7 years relating to the rental of land and buildings.

10. Directors Advances, Credits and Guarantees

Included in other creditors is £150 (2025: £2,654 included in other debtors) owed to a director. During the year, the director repaid the company £116,437 and the company advanced £113,633 to the director.

The above loan is unsecured, interest free and repayable on demand.

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