ECONOMICS ADVISORY LTD

Company Registration Number:
11497470 (England and Wales)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

ECONOMICS ADVISORY LTD

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

ECONOMICS ADVISORY LTD

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Debtors: 3 43,242 73,127
Cash at bank and in hand: 0 1,378
Total current assets: 43,242 74,505
Creditors: amounts falling due within one year: 4 (87,647) (150,599)
Net current assets (liabilities): (44,405) (76,094)
Total assets less current liabilities: (44,405) (76,094)
Creditors: amounts falling due after more than one year: 5 (28,704) (34,259)
Total net assets (liabilities): (73,109) (110,353)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (73,209) (110,453)
Shareholders funds: (73,109) (110,353)

The notes form part of these financial statements

ECONOMICS ADVISORY LTD

Balance sheet statements

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 August 2026
and signed on behalf of the board by:

Name: Ousmene Jacques Mandeng
Status: Director

The notes form part of these financial statements

ECONOMICS ADVISORY LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents amounts receivable for services provided, net of VAT and trade discounts, and is recognised when the relevant services are performed.

Other accounting policies

These financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, as applied to small entities by Section 1A. The comparative figures for the year ended 31 August 2024 have been restated as described in the subsequent notes.

ECONOMICS ADVISORY LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

ECONOMICS ADVISORY LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Debtors

2025 2024
££
Debtors due after more than one year: 43,242 73,127

Corporation Tax recoverable of £35,593 represents the company’s estimated historic Corporation Tax and s455 recovery based on a detailed reconstruction of liabilities and payments for earlier accounting periods. The balance includes amounts being pursued through Corporation Tax overpayment relief and s458 relief. Approximately £8,640 relates to historic claims for which the ordinary statutory claim periods have expired and recovery is therefore subject to HMRC acceptance. The directors expect the amount recognised to be recovered.

ECONOMICS ADVISORY LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Creditors: amounts falling due within one year note

Amounts due to the director relate principally to company expenditure paid personally by the director.

ECONOMICS ADVISORY LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Creditors: amounts falling due after more than one year note

Bank loan repayable over more than one year.

ECONOMICS ADVISORY LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

6. Loans to directors

Name of director receiving advance or credit: Ousmene Jacques Mandeng
Description of the loan: The director’s loan was interest-free and repayable on demand.
£
Balance at 01 September 2024 70,351
Advances or credits repaid: 70,351
Balance at 31 August 2025 0
Name of director receiving advance or credit: Ousmene Jacques Mandeng
Description of the loan: The loan was interest-free, unsecured and repayable on demand.
£
Balance at 01 September 2024 70,351
Advances or credits repaid: 70,351
Balance at 31 August 2025 0

ECONOMICS ADVISORY LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

7. Changes in presentation and prior period adjustments

Following a detailed reconstruction and reconciliation of the company’s historical accounting records, the comparative figures for the year ended 31 August 2024 have been restated. The adjustments principally relate to the reconstruction of director balances, expenditure incurred personally on behalf of the company, VAT and Corporation Tax balances. As a result, shareholders’ funds at 31 August 2024 have been restated from £860 net assets as previously reported to £110,353 net liabilities.

ECONOMICS ADVISORY LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

8. Related party transactions

Name of the related party: Ousmene Jacques Mandeng
Relationship:
Director
Description of the Transaction: During the year the company had transactions with its director, including the settlement of a director’s loan balance and reimbursement of expenditure incurred personally on behalf of the company. At 31 August 2025, £24,599 was due by the company to the director.
£
Balance at 01 September 2024 122,923
Balance at 31 August 2025 24,599
Name of the related party: Wire Coin SAS
Relationship:
Wire Coin SAS is a 70%-owned subsidiary of Economics Advisory Ltd.
Description of the Transaction: Amounts advanced by the company to a related entity and remaining receivable at the year end.
£
Balance at 01 September 2024 2,180
Balance at 31 August 2025 6,004

ECONOMICS ADVISORY LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

9. Post balance sheet events

Following the year end, the company identified potential recoveries of corporation tax relating to earlier accounting periods and has submitted, or intends to submit, claims to HMRC in respect of those amounts. The recoverability and final amounts remain subject to HMRC's acceptance of the relevant claims.