REGISTERED NUMBER: 13065302 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RUSSELL BOLTON CONSULTING LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

16,088

14,829

CURRENT ASSETS

Debtors

5

244,673

200,886

Cash at bank

143,856

240,649

388,529

441,535

CREDITORS

Amounts falling due within one year

6

(235,873

)

(292,815

)

NET CURRENT ASSETS

152,656

148,720

TOTAL ASSETS LESS CURRENT LIABILITIES

168,744

163,549

PROVISIONS FOR LIABILITIES

(4,022

)

(3,707

)

NET ASSETS

164,722

159,842

CAPITAL AND RESERVES

Called up share capital

7

950

1,000

Retained earnings

163,772

158,842

164,722

159,842

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

R B Bolton - Director

1.	STATUTORY INFORMATION

Russell Bolton Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13065302

Registered office:

5 Brooklands Place

Brooklands Road

Sale

Cheshire

M33 3SD

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

-

22,211

22,211

Additions

5,015

2,793

7,808

At 31 December 2025

5,015

25,004

30,019

DEPRECIATION

At 1 January 2025

-

7,382

7,382

Charge for year

975

5,574

6,549

At 31 December 2025

975

12,956

13,931

NET BOOK VALUE

At 31 December 2025

4,040

12,048

16,088

At 31 December 2024

-

14,829

14,829

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

233,166

186,685

Other debtors

6,842

6,606

Prepayments and accrued income

4,665

7,595

244,673

200,886

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,670

19,274

Tax

21,394

33,208

Social security and other taxes

12,615

15,109

VAT

46,537

39,772

Other creditors

69,285

74,844

Directors' current accounts

251

5,044

Accrued expenses

79,121

105,564

235,873

292,815

7.	CALLED UP SHARE CAPITAL

At the start of the year the company had 10,000 shares of £0.10 each in issue.

During the year company has purchased and cancelled 500 c shares at a value of £0.10 per share.

At the end of the year the company had 9,500 shares of £0.10 each in issue.

8.	OTHER FINANCIAL COMMITMENTS

Operating lease commitments not included in the balance sheet amounted to £60,288 (2024 - £48,471).