Company No: 07076232 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	435		933
		435		933
Current assets
Debtors	4	119,400		93,883
Cash at bank and in hand	5	20		10,534
		119,420		104,417
Creditors: amounts falling due within one year	6	( 103,185)		( 84,888)
Net current assets		16,235		19,529
Total assets less current liabilities		16,670		20,462
Creditors: amounts falling due after more than one year	7	( 15,543)		( 19,463)
Net assets		1,127		999
Capital and reserves
Called-up share capital	8	1		1
Profit and loss account		1,126		998
Total shareholder's funds		1,127		999

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Felders Consultancy Ltd (registered number: 07076232) were approved and authorised for issue by the Director. They were signed on its behalf by:

Gary David Fox Director

25 August 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Felders Consultancy Ltd (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	5 years straight line
	not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 December 2024	14,258		14,258
At 30 November 2025	14,258		14,258
Accumulated depreciation
At 01 December 2024	13,325		13,325
Charge for the financial year	497		497
At 30 November 2025	13,823		13,823
Net book value
At 30 November 2025	435		435
At 30 November 2024	933		933

4. Debtors

	2025		2024
	£		£
Trade debtors	11,654		11,479
S455	25,691		14,078
Other debtors	82,055		68,326
	119,400		93,883

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	20		10,534
Less: Bank overdrafts	( 16,565)		0
	(16,545)		10,534

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	24,153		8,571
Taxation and social security	72,928		68,301
Other creditors	6,104		8,016
	103,185		84,888

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	15,543		19,463

There are no amounts included above in respect of which any security has been given.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

9. Related party transactions

At the balance sheet date £77,056 (2024: £68,327) was owed by the director to the company. The company charged interest of 2.25% pa on this loan.