REGISTERED NUMBER: 10464534 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Owl Consulting Services Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R Hankin

B J Lincoln

REGISTERED OFFICE:

Moseley Hall Farm

Chelford Road

Knutsford

Cheshire

WA16 8RB

REGISTERED NUMBER:

10464534 (England and Wales)

ACCOUNTANTS:

Jennions Macken Ltd

Suite 1, Foundry House

Waterside Lane

Widnes

Cheshire

WA8 8GT

FIXED ASSETS

Investments

4

1

1

CURRENT ASSETS

Debtors

232,507

135,920

Cash at bank

6,384

242,137

238,891

378,057

CREDITORS

Amounts falling due within one year

1,200

1,000

NET CURRENT ASSETS

237,691

377,057

TOTAL ASSETS LESS CURRENT LIABILITIES

237,692

377,058

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

237,592

376,958

SHAREHOLDERS' FUNDS

237,692

377,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

B J Lincoln - Director

1.	STATUTORY INFORMATION

Owl Consulting Services Limited 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.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 December 2024

and 30 November 2025

1

NET BOOK VALUE

At 30 November 2025

1

At 30 November 2024

1

5.	SHARE CAPITAL AND RESERVES TRANSACTIONS

On 8 May 2025, the company bought back and cancelled 30 of its own ordinary £1 shares for a total cash consideration of £100,000.

The nominal value of the shares cancelled was £30, which represents 30% of the total called-up share capital.

The purchase was funded from distributable profit reserves.An amount equal to the nominal value of the shares redeemed (£30) was transferred from retained earnings to a capital redemption reserve. The shares have subsequently been re-issued bringing the total share capital of the company back to £100.

The premium paid on the buyback over the nominal value, including stamp duty paid thereon, (£100,470) was charged against retained earnings