SCHWARTZ CONSULTING LIMITED


Director	Fabien Frederic Yves Schwartz


Registered Address	Kemp House
	160 City Road
	London
	EC1V 2NX


Registered Number	10267965 (England and Wales)

Balance Sheet as at
31 July 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		2,203		2,336
			2,203		2,336
Current assets
Debtors	4	131,045		27,630
Cash at bank and on hand		62,221		20,613
		193,266		48,243
Creditors amounts falling due within one year	5	(70,890)		(37,590)
Net current assets (liabilities)			122,376		10,653
Total assets less current liabilities			124,579		12,989
Creditors amounts falling due after one year	6		-		(4,189)
Provisions for liabilities	7		(551)		-
Net assets			124,028		8,800
Capital and reserves
Called up share capital			1		1
Profit and loss account			124,027		8,799
Shareholders' funds			124,028		8,800

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 August 2026, and are signed on its behalf by:

Fabien Frederic Yves Schwartz
Director
Registered Company No. 10267965

SCHWARTZ CONSULTING LIMITED

Notes to the Financial Statements
for the year ended 31 July 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 August 25	6,464	6,464
Additions	833	833
At 31 July 26	7,297	7,297
Depreciation and impairment
At 01 August 25	4,128	4,128
Charge for year	966	966
At 31 July 26	5,094	5,094
Net book value
At 31 July 26	2,203	2,203
At 31 July 25	2,336	2,336

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	125,082	23,977
Amounts owed by group undertakings	5,963	-
Other debtors	-	3,653
Total	131,045	27,630

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,455	2,099
Taxation and social security	66,455	34,291
Accrued liabilities and deferred income	980	1,200
Total	70,890	37,590

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	4,189
Total	-	4,189

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	551	-
Total	551	-

8.	Related party transactions
	During the year, the company entered into transactions with related parties as follows. All transactions related to the payment of administrative expenses on behalf of the entities and the facilitation of working capital transfers. There were no inter-company sales during the year. F Schwartz Consulting Limited (Parent company): At the balance sheet date 31 July 2026, the amount due from F Schwartz Consulting Limited was £4,270 (2025: £Nil). Schwartz Elearning Ltd (Associated company): At the balance sheet date 31 July 2026, the amount due from Schwartz Elearning Ltd was £1,693 (2025: £Nil). Both balances are unsecured, interest-free, and repayable on demand.

Related party transactions

During the year, the company entered into transactions with related parties as follows. All transactions related to the payment of administrative expenses on behalf of the entities and the facilitation of working capital transfers. There were no inter-company sales during the year.

F Schwartz Consulting Limited (Parent company): At the balance sheet date 31 July 2026, the amount due from F Schwartz Consulting Limited was £4,270 (2025: £Nil).

Schwartz Elearning Ltd (Associated company): At the balance sheet date 31 July 2026, the amount due from Schwartz Elearning Ltd was £1,693 (2025: £Nil).

Both balances are unsecured, interest-free, and repayable on demand.

9.	Parent-subsidiary relationships
	During the year, the company underwent a share reorganisation. As a result of this reorganisation, the company became a subsidiary of F Schwartz Consulting Limited (Company number: 16589231). At the balance sheet date, the immediate and ultimate parent undertaking was F Schwartz Consulting Limited, a company registered in England and Wales.