At the beginning of the year one of the directors had a balance due from the company of £13,231. After taking into account the transactions in the year of advances of £134,406 and repayments of £103,500, there was a balance due to the company of £17,675 at the balance sheet date. This balance is unsecured and interest has been charged at the HMRC approved rate of 3.75%. The director has confirmed that the closing balance will be repaid within nine months of the balance sheet date.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases of £24,588 (2025: £22,539).

The average number of persons, including directors, employed by the company during the year was as follows:

Martine Waghorn Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sterling House, 7 Ashford Road, Maidstone, Kent, United Kingdom, ME14 5BJ.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true