REGISTERED NUMBER: 06000055 (England and Wales)

INERTIA CONSULTING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr D J Roome

Mr R J Bradley

SECRETARY:

Mr D J Roome

REGISTERED OFFICE:

Cardinal Square

Floor 2

10 Nottingham Road

Derby

DE1 3QT

REGISTERED NUMBER:

06000055 (England and Wales)

ACCOUNTANTS:

Johnson Tidsall Limited

Chartered Accountants

81 Burton Road

Derby

Derbyshire

DE1 1TJ

FIXED ASSETS

Tangible assets

4

797,439

771,922

CURRENT ASSETS

Debtors

5

1,117,422

800,096

Cash at bank and in hand

182,136

406,244

1,299,558

1,206,340

CREDITORS

Amounts falling due within one year

6

1,174,699

998,983

NET CURRENT ASSETS

124,859

207,357

TOTAL ASSETS LESS CURRENT LIABILITIES

922,298

979,279

CREDITORS

Amounts falling due after more than one year

7

(373,848

)

(379,442

)

PROVISIONS FOR LIABILITIES

(134,855

)

(143,901

)

NET ASSETS

413,595

455,936

CAPITAL AND RESERVES

Called up share capital

8

260

260

Capital redemption reserve

140

140

Retained earnings

413,195

455,536

SHAREHOLDERS' FUNDS

413,595

455,936

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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

Mr D J Roome - Director

1.	STATUTORY INFORMATION

Inertia Consulting 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are stated at cost or deemed cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

178,470

186,593

798,652

181,017

1,344,732

Additions

18,254

7,497

170,124

84,297

280,172

Disposals

(9,242

)

(38,775

)

(12,495

)

(77,039

)

(137,551

)

At 30 November 2025

187,482

155,315

956,281

188,275

1,487,353

DEPRECIATION

At 1 December 2024

132,026

41,934

265,896

132,954

572,810

Charge for year

13,726

38,611

147,442

38,958

238,737

Eliminated on disposal

(8,934

)

(34,358

)

(1,302

)

(77,039

)

(121,633

)

At 30 November 2025

136,818

46,187

412,036

94,873

689,914

NET BOOK VALUE

At 30 November 2025

50,664

109,128

544,245

93,402

797,439

At 30 November 2024

46,444

144,659

532,756

48,063

771,922

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,010,303

795,431

Amounts owed by group undertakings

53,762

-

Other debtors

25,542

-

Corporation tax

4,365

-

Prepayments and accrued income

23,450

4,665

1,117,422

800,096

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

132,350

114,787

Payments on account

-

17,911

Trade creditors

698,735

647,470

Amounts owed to group undertakings

231,663

30,484

Corporation tax

-

131,485

Social security and other taxes

8,887

6,287

VAT

78,957

41,701

Other creditors

3,822

3,078

Accruals and deferred income

20,285

5,780

1,174,699

998,983

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

373,848

379,442

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

260

Ordinary

£1

260

260

9.	RELATED PARTY DISCLOSURES

At the year end £766,328 (2024: £414,621) was due to related parties. No interest was charged.

At the year end £202,623 (2024: £45,041) was due from related parties. No interest was charged.