P J H Consultancy Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05964006

P J H Consultancy Limited

Filleted Unaudited Financial Statements

For the Year Ended

31 December 2025

P J H Consultancy Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed Assets

Investments	6		270,000	270,000

Current Assets

Debtors	7	2,228	1,558
Cash at bank and in hand		2,291	10,103
		-------	---------
		4,519	11,661

Creditors: amounts falling due within one year	8	308,807		314,378
		----------		----------
Net Current Liabilities			304,288	302,717
			----------	----------
Total Assets Less Current Liabilities			( 34,288)	( 32,717)

Creditors: amounts falling due after more than one year	9	15,735	20,105
		---------	---------
Net Liabilities		( 50,023)	( 52,822)
		---------	---------

P J H Consultancy Limited

Statement of Financial Position (continued)

31 December 2025

	2025		2024
Note	£	£	£

Capital and Reserves

Called up share capital	100	100
Profit and loss account	( 50,123)	( 52,922)
	---------	---------
Shareholders Deficit	( 50,023)	( 52,822)
	---------	---------

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 comprehensive income has not been delivered.

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

Director's responsibilities:

- The members have 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 his 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:

P J Huane
Director

Company registration number: 05964006

P J H Consultancy Limited

Notes to the Financial Statements

Year Ended 31st December 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Middleborough House, 16 Middleborough, Colchester, Essex, CO1 1QT.

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 director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the going concern basis continues to be the basis for preparing the annual report and accounts.

Revenue Recognition

The turnover shown in the profit and loss account represents management fees and commissions received during the year, exclusive of Value Added Tax.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

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

Property improvements	-	10% straight line
Office fixtures, fittings & equipment	-	20% straight line

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible Assets

	Property improvements	Office fixtures, fittings & equipment	Total
	£	£	£
Cost
At 1st January 2025 and 31st December 2025	9,500	9,378	18,878
	-------	-------	---------
Depreciation
At 1st January 2025 and 31st December 2025	9,500	9,378	18,878
	-------	-------	---------
Carrying amount
At 31st December 2025	–	–	–
	-------	-------	---------
At 31st December 2024	–	–	–
	-------	-------	---------

6. Investments

	Shares in group undertakings
	£
Cost
At 1st January 2025 and 31st December 2025	270,000
	----------
Impairment
At 1st January 2025 and 31st December 2025	–
	----------

Carrying amount
At 31st December 2025	270,000
	----------
At 31st December 2024	270,000
	----------

7. Debtors

	2025	2024
	£	£
Trade debtors	1,993	876
Other debtors	235	682
	-------	-------
	2,228	1,558
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,343	4,230
Trade creditors	14,492	13,247
Social security and other taxes	3,503	4,858
Other creditors	286,469	292,043
	----------	----------
	308,807	314,378
	----------	----------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	15,735	20,105
	---------	---------

Included within creditors: amounts falling due after more than one year is an amount of £235 (2024: £4,605) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.