Urus Advisory Limited - Filleted accounts

Registered number

09954783

Urus Advisory Limited

Filleted Accounts

31 December 2025

Urus Advisory Limited
Registered number:			09954783
Balance Sheet
as at 31 December 2025

Notes		31/12/25			31/1/25
£					£
Fixed assets
Tangible assets	3			2,535			2,540

Current assets
Stocks			275,009			275,009
Debtors	4		153,661			201,486
Cash at bank and in hand			70,642			57,461
			499,312			533,956

Creditors: amounts falling due within one year	5		(363,285)			(376,602)

Net current assets				136,027			157,354

Total assets less current liabilities				138,562			159,894


Provisions for liabilities				(482)			-


Net assets				138,080			159,894

Capital and reserves
Called up share capital				4			4
Profit and loss account				138,076			159,890

Shareholders' funds				138,080			159,894

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Teddy
Director
Approved by the board on 16 September 2026

Urus Advisory Limited
Notes to the Accounts
for the period from 1 February 2025 to 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts 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 of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment	Over 3 Years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		31/12/25	31/1/25
Number				Number

	Average number of persons employed by the company		6		6


3	Tangible fixed assets
					Computer Equipment
£
	Cost
	At 1 February 2025				7,900
	Additions				2,083
	At 31 December 2025				9,983

	Depreciation
	At 1 February 2025				5,360
	Charge for the period				2,088
	At 31 December 2025				7,448

	Net book value
	At 31 December 2025				2,535
	At 31 January 2025				2,540


4	Debtors		31/12/25	31/1/25
£				£

	Trade debtors		145,785		188,832
	Other debtors		7,876		12,654
			153,661		201,486


5	Creditors: amounts falling due within one year		31/12/25	31/1/25
£				£

	Trade creditors		14,610		18,975
	Corporation tax		19,931		25,563
	Other taxes and social security costs		43,429		36,526
	Other creditors		285,315		295,538
			363,285		376,602


6	Other information

	Urus Advisory Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3rd Floor
	207 Regent Street
	London
	England
	W1B 3HH