REGISTERED NUMBER: 11987350 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CIARA EASTELL CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms C Eastell

REGISTERED OFFICE:

167-169 Great Portland Street

5th Floor

London

W1W 5PF

REGISTERED NUMBER:

11987350 (England and Wales)

ACCOUNTANT:

Simon Glendinning FCA

34 Westfield

Bradninch

Exeter

Devon

EX5 4QU

BANKERS:

Starling Bank

3rd Floor

2 Finsbury Avenue

London

EC2M 2PP

FIXED ASSETS

Tangible assets

4

16,004

18,088

CURRENT ASSETS

Debtors

5

36,596

27,399

Cash at bank

32,223

46,692

68,819

74,091

CREDITORS

Amounts falling due within one year

6

28,365

17,038

NET CURRENT ASSETS

40,454

57,053

TOTAL ASSETS LESS CURRENT LIABILITIES

56,458

75,141

PROVISIONS FOR LIABILITIES

1,110

1,114

NET ASSETS

55,348

74,027

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

55,346

74,025

55,348

74,027

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 director acknowledges her 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 director and authorised for issue on 16 August 2026 and were signed by:

Ms C Eastell - Director

1.	STATUTORY INFORMATION

Ciara Eastell Consulting Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

21,967

681

999

23,647

Additions

-

328

-

328

At 31 March 2026

21,967

1,009

999

23,975

DEPRECIATION

At 1 April 2025

4,394

270

895

5,559

Charge for year

2,197

111

104

2,412

At 31 March 2026

6,591

381

999

7,971

NET BOOK VALUE

At 31 March 2026

15,376

628

-

16,004

At 31 March 2025

17,573

411

104

18,088

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

31,332

7,150

Directors' current accounts

5,020

19,979

Prepayments

244

270

36,596

27,399

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

14,341

9,647

Social security and other taxes

457

-

VAT

9,949

5,112

Accrued expenses

3,618

2,279

28,365

17,038

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

Ms C Eastell

Balance outstanding at start of year

19,979

15,511

Amounts advanced

21,980

42,575

Amounts repaid

(36,939

)

(38,107

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,020

19,979

Loans are unsecured, interest free and repayable on demand.