Bradshaw Advisory Ltd

Contents
	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of Bradshaw Advisory Ltd for the year ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bradshaw Advisory Ltd which comprise the , the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Bradshaw Advisory Ltd , as a body, in accordance with the terms of our engagement letter dated 25 October 2024. Our work has been undertaken solely to prepare for your approval the accounts of Bradshaw Advisory Ltd and state those matters that we have agreed to state to the directors of Bradshaw Advisory Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bradshaw Advisory Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Bradshaw Advisory Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bradshaw Advisory Ltd . You consider that Bradshaw Advisory Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Bradshaw Advisory Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

7th August 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Bradshaw Advisory Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 11060727

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	3		1,500		2,000
Tangible Assets	4		19,740		22,787
Investments	5		-		100,000

			21,240		124,787
CURRENT ASSETS
Debtors	6	263,047		109,391
Cash at bank and in hand		504,816		326,650

		767,863		436,041
Creditors: Amounts Falling Due Within One Year	7	(357,151 )		(331,791 )

NET CURRENT ASSETS (LIABILITIES)			410,712		104,250

TOTAL ASSETS LESS CURRENT LIABILITIES			431,952		229,037

Creditors: Amounts Falling Due After More Than One Year	8		(426,899 )		(92,956 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,751 )		(5,697 )

NET ASSETS			1,302		130,384

CAPITAL AND RESERVES
Called up share capital	10		2		2
Share premium account			1,297		271
Profit and Loss Account			3		130,111

SHAREHOLDERS' FUNDS			1,302		130,384

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Bradshaw Advisory Ltd

Balance Sheet (continued)

As At 30 November 2025

For the 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.

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

The directors acknowledge 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 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

Mr Thomas Lees

Director

7th August 2026

The notes on pages 4 to 7 form part of these financial statements.

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Bradshaw Advisory Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. Accounting Policies

1.1. 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.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover 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.

1.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development costs. They are amortised to profit and loss account over its estimated economic life of 5 years.

1.4. 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:

Fixtures & Fittings	25% Straight line
Computer Equipment	25% Straight line

1.5. 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.

1.6. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Bradshaw Advisory Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

1.7. Fixed Asset Investments

Investments in subsidiary undertakings are recognised at cost.

Investments are recognised initially at cost and subsequentially at fair value based on the fair market value of the investment. Profits and losses on revaluation are recognised through the profit and loss account and the revaluation reserve account.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 16 (2024: 10)

3. Intangible Assets

	Website Development Costs
	£
Cost
As at 1 December 2024	2,500

As at 30 November 2025	2,500

Amortisation
As at 1 December 2024	500
Provided during the period	500

As at 30 November 2025	1,000

Net Book Value
As at 30 November 2025	1,500

As at 1 December 2024	2,000

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	3,307	34,973	38,280
Additions	649	3,984	4,633

As at 30 November 2025	3,956	38,957	42,913

Depreciation
As at 1 December 2024	3,307	12,186	15,493
Provided during the period	97	7,583	7,680

As at 30 November 2025	3,404	19,769	23,173

Net Book Value
As at 30 November 2025	552	19,188	19,740

As at 1 December 2024	-	22,787	22,787

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Bradshaw Advisory Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Investments

	Subsidiaries
	£
Cost
As at 1 December 2024	100,000
Disposals	(100,000 )

As at 30 November 2025	-

Provision
As at 1 December 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	100,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	154,020	102,324
Other debtors	109,027	7,067

	263,047	109,391

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	27,181	36,107
Bank loans and overdrafts	216,073	40,638
Other loans	31,463	-
Amounts owed to participating interests	72	-
Other creditors	10,563	121,590
Taxation and social security	71,799	133,456

	357,151	331,791

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

	2025	2024
	£	£
Bank loans	426,899	92,956

	426,899	92,956

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Bradshaw Advisory Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

9. Provisions for Liabilities

	Deferred Tax
	£
As at 1 December 2024	5,697
Increase/(Decrease) in the year	(1,946 )

Balance at 30 November 2025	3,751

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

	2025	2024
Allotted, called up and fully paid	£	£
1,000,000 Ordinary Shares of £ 0.000001 each	1.00	1.00
1,000,000 Ordinary B Shares of £ 0.000001 each	1.00	1.00
54,862 Ordinary C Shares of £ 0.000001 each	0.05	0.02

	2.05	2.02

Shares issued during the period:		£
34,028 Ordinary C shares of £ 0.000001 each		0.03

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Thomas Lees	(1,657 )	39,366	(8,141 )	-	29,568

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

12. Post Balance Sheet Events

Mr Josh Lindl resigned as Director of Bradshaw Advisory Ltd as at 23rd March 2026, due to a change in his role within the company.

13. General Information

Bradshaw Advisory Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11060727 . The registered office is Beehive Lofts, Waulk MIll,, Bengal Street, Ancoats,, Manchester, England, M4 6LN.

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