Conscious Solutions Limited

	Page
Company Information	1
Director's Report	2—3
Accountant's Report	4
Profit and Loss Account	5
Balance Sheet	6—7
Notes to the Financial Statements	8—9

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Company No. 04966976

Director's Report For The Year Ended 31 December 2025

Director's Report

The director presents his report and the financial statements for the year ended 31 December 2025.

Review of the Business

2025 was a year of small revenue growth of 3%.

Two key highlights were a 10% increase in Marketing Services revenue (SEO, PPC, content,

social media), mirroring the 10% increase in the previous year and a 14% increase in

website setup fees. This growth reflects both an expansion of our SEO client base and

strong client retention, driven by consistently strong campaign performance. Our

Marketing Services revenue would have been higher and contributed to a greater

increase in overall revenue, but we lost two significant retainer clients partway through

the year due to acquisitions.

The Law Firm Marketing Club increased revenue by 5% with our website maintenance

and hosting contracts showing a modest 2.75% increase due to a price increase.

We effectively managed our costs, reducing them by 4.27% year-on-year, partly by

making five roles redundant to align our capacity with current revenue.

Our net profit improved by 25% over last year, but it still needs to improve to align with

industry norms for the agency sector.

The proportion of total revenue considered "repeatable and recurring" was broadly stable

at 89% (2024: 90%). This is the proportion of total revenue derived from existing clients

through a combination of contracted and non-contracted (but entirely predictable)

services. The reduction was due to the two lost clients mentioned earlier.

Operationally, in 2025, we began investing heavily in AI tools across the business, and this

focus will continue in 2026.

At year end, we are in the final stages of negotiating a merger with a small (three-person)

agency into Conscious to give us some additional design capacity and to help with

succession planning.

As we look ahead to 2026, we will look to grow our revenue while maintaining a sharp

focus on cost management.

Directors

The director who held office during the year were as follows:

Mr David Gilroy

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Conscious Solutions Limited

Director's Report (continued)

For The Year Ended 31 December 2025

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr David Gilroy

Director

25th August 2026

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Conscious Solutions Limited

Accountant's Report

For The Year Ended 31 December 2025

Accountant's Report

Report to the director on the preparation of the unaudited statutory accounts of Conscious Solutions Limited For The Year Ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Conscious Solutions Limited which comprise the Profit and Loss Account, 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 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 director of Conscious Solutions Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Conscious Solutions Limited and state those matters that we have agreed to state to the director of Conscious Solutions Limited , 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 Conscious Solutions Limited and its director as a body for our work or for this report.

It is your duty to ensure that Conscious Solutions Limited 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 Conscious Solutions Limited . You consider that Conscious Solutions Limited 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 Conscious Solutions Limited . 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.

26th August 2026

MAP ACCOUNTANTS LTD

ACCA

16 Blackfriars Street

Manchester

M3 5BQ

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Conscious Solutions Limited

Profit and Loss Account

For The Year Ended 31 December 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		3,355,201	3,251,947
Cost of sales		(2,649,817 )	(2,520,659 )

GROSS PROFIT		705,384	731,288

Administrative expenses		(535,282 )	(596,911 )
Other operating income		582	1,909

OPERATING PROFIT		170,684	136,286
Other interest receivable and similar income		3,382	4,330

PROFIT BEFORE TAXATION		174,066	140,616
Tax on Profit		(50,229 )	(40,765 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		123,837	99,851

The notes on pages 8 to 9 form part of these financial statements.

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Conscious Solutions Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		26,494		25,569

			26,494		25,569
CURRENT ASSETS
Debtors	5	435,223		362,099
Cash at bank and in hand		378,838		352,636

		814,061		714,735
Creditors: Amounts Falling Due Within One Year	6	(299,059 )		(324,637 )

NET CURRENT ASSETS (LIABILITIES)			515,002		390,098

TOTAL ASSETS LESS CURRENT LIABILITIES			541,496		415,667

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,624 )		(4,632 )

NET ASSETS			534,872		411,035

CAPITAL AND RESERVES
Called up share capital	7		10,000		10,000
Share premium account			76,000		76,000
Profit and Loss Account			448,872		325,035

SHAREHOLDERS' FUNDS			534,872		411,035

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Conscious Solutions Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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.

On behalf of the board

Mr David Gilroy

Director

25th August 2026

The notes on pages 8 to 9 form part of these financial statements.

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Conscious Solutions Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Conscious Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04966976 . The registered office is Runway East, Victoria Street, Bristol, BS1 6AA.

2. Accounting Policies

2.1. 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.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. 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:

Plant & Machinery	25% Straight line basis
Fixtures & Fittings	25% straight line basis
Computer Equipment	25% straight line basis

2.4. 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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Conscious Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 51 (2024: 47)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2025	155,235	70,598	225,833
Additions	11,918	667	12,585

As at 31 December 2025	167,153	71,265	238,418

Depreciation
As at 1 January 2025	131,747	68,517	200,264
Provided during the period	11,697	(37 )	11,660

As at 31 December 2025	143,444	68,480	211,924

Net Book Value
As at 31 December 2025	23,709	2,785	26,494

As at 1 January 2025	23,488	2,081	25,569

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	176,663	205,501
Other debtors	258,560	156,598

	435,223	362,099

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	24,882	33,787
Other creditors	21,271	34,732
Taxation and social security	252,906	256,118

	299,059	324,637

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

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Director	Mr David Gilroy

Company Number	04966976

Registered Office	Runway East
	Victoria Street
	Bristol
	BS1 6AA

Accountants	MAP ACCOUNTANTS LTD
	ACCA
	16 Blackfriars Street
	Manchester
	M3 5BQ