ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 15285412

CONSULT CAPITAL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

CONSULT CAPITAL LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Statement of Changes in Equity	3
Notes to the Financial Statements	4 - 6

CONSULT CAPITAL LIMITED

REGISTERED NUMBER: 15285412

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		Restated
	2025	2024
Note	$	$

Fixed assets
Investments	4		1,138,209		1,138,209
			1,138,209		1,138,209

Creditors: amounts falling due within one year	5	(260,963)		(271,338)
Net current liabilities			(260,963)		(271,338)
Total assets less current liabilities			877,246		866,871

Net assets			877,246		866,871

Capital and reserves
Called up share capital	6	124	124
Profit and loss account		877,122	866,747
		877,246	866,871

Page 1

CONSULT CAPITAL LIMITED

REGISTERED NUMBER: 15285412

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

T Rainthorpe

Director

Date: 31 August 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 2

CONSULT CAPITAL LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 NOVEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	$	$	$
Comprehensive income for the period
Profit for the period (restated)	-	866,747	866,747
Total comprehensive income for the period	-	866,747	866,747
Contributions by and distributions to owners
Shares issued during the period	124	-	124
Total transactions with owners	124	-	124

At 1 December 2024 (restated)	124	866,747	866,871
Comprehensive income for the year
Profit for the year	-	10,375	10,375
Total comprehensive income for the year	-	10,375	10,375
At 30 November 2025	124	877,122	877,246

The notes on pages 4 to 6 form part of these financial statements.

Page 3

CONSULT CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Consult Capital Limited ("the Company") is a private company, limited by shares, incorporated in England and Wales with a registration number of 15285412. The registered office is 6 St. James's Square, London, SW1Y 4JU.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The director has assessed the Company's financial position and resources and believe that the Company is well placed to manage its business risks. Accordingly, the director considers that the adoption of the going concern basis in preparing these financial statements is appropriate.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is USD.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

2.4

Revenue

Revenue is comprised of income received from investments, dividends and realised gains and losses arising on the sale of investments. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

CONSULT CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.7

Valuation of investments

Investments in associates are measured at cost less accumulated impairment.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Fixed asset investments

		Investment in associates
		$
	Cost
	At 1 December 2024	1,138,209
	At 30 November 2025	1,138,209

Page 5

CONSULT CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Corporation tax	-	22,304
Other creditors	232,777	231,077
Accruals and deferred income	28,186	17,957
	260,963	271,338

6.	Share capital
		2025	2024
		$	$

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	124	124

7.	Related party transactions
	Included within other creditors is an amount of $232,777 (2024: $231,077) owed to the director of the company. This amount is unsecured, interest free and repayable on demand.

8.	Prior year adjustment

During the year ended 30 November 2025 the directors became aware of additional dividend income of $64,608 which was not recognised in the accounts for the year ended 30 November 2024. The accounts have been updated to recognise this income and the impact of the prior period adjustment is an increase to profits for the period of the same, there was no corporation tax liability in respect of this income. Other creditors decreased by $64,608.

This increased net assets as at 30 November 2024 as previously reported at $802,263, by $64,608.

Page 6