REGISTERED NUMBER: 14242598 (England and Wales)

REZINA KELLY CONSULTING LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs R Kelly

REGISTERED OFFICE:

28 Hanby Close,

Fenay Bridge

Huddersfield

HD8 0FE

REGISTERED NUMBER:

14242598 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Tangible assets

4

29

251

CURRENT ASSETS

Debtors

5

4,976

12,740

Cash at bank

29,234

16,807

34,210

29,547

CREDITORS

Amounts falling due within one year

6

(34,055

)

(29,462

)

NET CURRENT ASSETS

155

85

TOTAL ASSETS LESS CURRENT LIABILITIES

184

336

PROVISIONS FOR LIABILITIES

7

(6

)

(48

)

NET ASSETS

178

288

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

78

188

SHAREHOLDERS' FUNDS

178

288

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

Mrs R Kelly - Director

1.	STATUTORY INFORMATION

Rezina Kelly 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.

The director has indicated their willingness to support the company. Therefore, the director continues to adopt the going concern basis for preparing the financial statements.

Turnover

Turnover represents invoiced sales of services, which are recognised on the supply of the services to the customer.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors, and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event accruing after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

and 31 July 2026

992

DEPRECIATION

At 1 August 2025

741

Charge for year

222

At 31 July 2026

963

NET BOOK VALUE

At 31 July 2026

29

At 31 July 2025

251

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,117

12,740

Other debtors

3,859

-

4,976

12,740

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

3,345

7,778

Other creditors

30,710

21,684

34,055

29,462

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

6

48

Deferred

tax

£

Balance at 1 August 2025

48

Utilised during year

(42

)

Balance at 31 July 2026

6

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

Mrs R Kelly

Balance outstanding at start of year

-

-

Amounts advanced

3,859

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,859

-

9.	RELATED PARTY DISCLOSURES

Loans owing to the director by the company on the interest free basis of £0 (2025 £16,403) were outstanding at the year end, the amounts are repayable on demand.