REGISTERED NUMBER: 10205400 (England and Wales)

DE MONTFORT ADVISORY LTD

FINANCIAL STATEMENTS

FOR THE PERIOD 1ST MARCH 2025 TO 31ST AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Kumar

Mr H K Shah

SECRETARY:

REGISTERED OFFICE:

32 De Montfort Street

Leicester

Leicestershire

LE1 7GD

REGISTERED NUMBER:

10205400 (England and Wales)

ACCOUNTANTS:

Shah & Co (Accountants) Ltd

Chartered Certified Accountants

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

FIXED ASSETS

Intangible assets

4

36,765

38,436

Tangible assets

5

362,319

362,862

399,084

401,298

CURRENT ASSETS

Stocks

4,560

6,175

Debtors

6

201,149

243,801

Cash at bank and in hand

274,342

199,511

480,051

449,487

CREDITORS

Amounts falling due within one year

7

220,907

238,896

NET CURRENT ASSETS

259,144

210,591

TOTAL ASSETS LESS CURRENT LIABILITIES

658,228

611,889

CREDITORS

Amounts falling due after more than one year

8

222,798

227,480

NET ASSETS

435,430

384,409

CAPITAL AND RESERVES

Called up share capital

9

102

102

Retained earnings

435,328

384,307

SHAREHOLDERS' FUNDS

435,430

384,409

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st August 2025.

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

The financial statements were approved by the Board of Directors and authorised for issue on 28th August 2026 and were signed on its behalf by:

Mr H K Shah - Director

Mr S Kumar - Director

1.	STATUTORY INFORMATION

De Montfort Advisory 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period 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 period 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 period was 13 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st March 2025

and 31st August 2025

66,852

AMORTISATION

At 1st March 2025

28,416

Charge for period

1,671

At 31st August 2025

30,087

NET BOOK VALUE

At 31st August 2025

36,765

At 28th February 2025

38,436

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1st March 2025

and 31st August 2025

358,210

18,507

376,717

DEPRECIATION

At 1st March 2025

-

13,855

13,855

Charge for period

-

543

543

At 31st August 2025

-

14,398

14,398

NET BOOK VALUE

At 31st August 2025

358,210

4,109

362,319

At 28th February 2025

358,210

4,652

362,862

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

201,149

243,801

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Bank loans and overdrafts

7,910

13,099

Trade creditors

9,797

15,848

Taxation and social security

193,351

192,866

Other creditors

9,849

17,083

220,907

238,896

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

£

£

Bank loans

222,798

227,480

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

222,798

227,480

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2025

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary A shares

£1

1

1

1

Ordinary B shares

£1

1

1

102

102