Sophie Norton Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05488849

Sophie Norton Consulting Limited

Filleted Unaudited Financial Statements

30 June 2026

Sophie Norton Consulting Limited

Financial Statements

Year ended 30 June 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Sophie Norton Consulting Limited

Statement of Financial Position

30 June 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		4,358	3,602

Current assets

Debtors	6	6,396	11,378
Cash at bank and in hand		29,956	25,664
		--------	--------
		36,352	37,042

Creditors: amounts falling due within one year	7	9,480		10,592
		--------		--------
Net current assets			26,872	26,450
			--------	--------
Total assets less current liabilities			31,230	30,052

Provisions

Taxation including deferred tax	828	684
	--------	--------
Net assets	30,402	29,368
	--------	--------

Sophie Norton Consulting Limited

Statement of Financial Position (continued)

30 June 2026

	2026		2025
Note	£	£	£

Capital and reserves

Called up share capital	2	2
Profit and loss account	30,400	29,366
	--------	--------
Shareholder funds	30,402	29,368
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 15 September 2026 , and are signed on behalf of the board by:

S Norton
Director

Company registration number: 05488849

Sophie Norton Consulting Limited

Notes to the Financial Statements

Year ended 30 June 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Midway House, Herrick Way, Staverton Technology Park, Staverton, Cheltenham, GL51 6TQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service at the end of the reporting period. When the outcome of a transaction involving the rendering of sevices cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% per annum of reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 July 2025	9,760
Additions	2,270
Disposals	( 1,468)
	--------
At 30 June 2026	10,562
	--------
Depreciation
At 1 July 2025	6,158
Charge for the year	1,409
Disposals	( 1,363)
	--------
At 30 June 2026	6,204
	--------
Carrying amount
At 30 June 2026	4,358
	--------
At 30 June 2025	3,602
	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	5,751	6,595
Other debtors	645	4,783
	-------	--------
	6,396	11,378
	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Social security and other taxes	9,070	8,565
Other creditors	410	2,027
	-------	--------
	9,480	10,592
	-------	--------

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
S Norton	( 309)	24,913	( 25,000)	( 396)
	----	--------	--------	----

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
S Norton	( 149)	57,340	( 57,500)	( 309)
	----	--------	--------	----

No interest has been charged on the amounts advanced.