Holyoke Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 29 November 2024 to 30 November 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
114 St Martin's Lane
Covent Garden
London
WC2N 4BE
United Kingdom

Principal activity

The principal activity of the Company is that of medical practice activities.

These financial statements were authorised for issue by the director on 28 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The financial statements are for the long period from 29 November 2024, being the company’s incorporation date, to 30 November 2025.

Going concern

The company is dependent on the support of its shareholder to continue as a going concern. Confirmation of this support has been provided and the director consider it appropriate to prepare the accounts on a going concern basis.

Holyoke Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 29 November 2024 to 30 November 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% reducing balance method
Motor vehicles	25% reducing balance method

Holyoke Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 29 November 2024 to 30 November 2025

Financial instruments

Classification
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to/from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
 

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Holyoke Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 29 November 2024 to 30 November 2025

3	Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion the only source of estimation uncertainty is depreciation. The net book value of the fixed assets at the year end is £83,349.

4	Staff numbers

The average number of persons employed by the Company (including the director) during the period, was 1.

Holyoke Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 29 November 2024 to 30 November 2025

5	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
Additions	1,399	86,958	88,357
At 30 November 2025	1,399	86,958	88,357
Depreciation
Charge for the period	50	4,958	5,008
At 30 November 2025	50	4,958	5,008
Carrying amount
At 30 November 2025	1,349	82,000	83,349

6

Debtors

Current	2025 £
Other debtors	9,025
	9,025

7

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Taxation and social security	19,640
Accruals and deferred income	3,000
Other creditors	88,521
	111,161

Holyoke Consulting Ltd

Notes to the Unaudited Financial Statements for the Period from 29 November 2024 to 30 November 2025

8	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary shares of £1 each	100	100

9

Dividends

		2025
		£
Final dividend of £Nil per ordinary share		-

10	Related party transactions

During the period, the shareholder advanced funds to the company totalling £88,639 and received repayments totalling £118. At the balance sheet date the amounts owed to the shareholder totalled £88,521.