Employment Matters Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05084762

Employment Matters Consulting Limited

Filleted Unaudited Financial Statements

31 March 2026

Employment Matters Consulting Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Employment Matters Consulting Limited

Balance Sheet

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		244		868

Current assets

Debtors	6	2,921	17,519
Cash at bank and in hand		4,736	49,615
		-------	--------
		7,657	67,134

Creditors: amounts falling due within one year	7	3,260		39,742
		-------		--------
Net current assets			4,397		27,392
			-------		--------
Total assets less current liabilities			4,641		28,260

Provisions

Taxation including deferred tax	46	217
	-------	--------
Net assets	4,595	28,043
	-------	--------

Employment Matters Consulting Limited

Balance Sheet (continued)

31 March 2026

	2026		2025
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	4,495	27,943
	-------	--------
Shareholders funds	4,595	28,043
	-------	--------

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 profit and loss account has not been delivered.

For the year ending 31 March 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 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 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 10 September 2026 , and are signed on behalf of the board by:

Mrs C A Simpson
Director

Company registration number: 05084762

Employment Matters Consulting Limited

Notes to the Financial Statements

Year ended 31 March 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 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

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 and 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 for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

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 or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

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 2 (2025: 2 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 April 2025 and 31 March 2026	5,933
	-------
Depreciation
At 1 April 2025	5,065
Charge for the year	624
	-------
At 31 March 2026	5,689
	-------
Carrying amount
At 31 March 2026	244
	-------
At 31 March 2025	868
	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	–	17,519
Other debtors	2,921	–
	-------	--------
	2,921	17,519
	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	–	19,878
Social security and other taxes	710	15,051
Other creditors	2,550	4,813
	-------	--------
	3,260	39,742
	-------	--------

8. Director's advances, credits and guarantees

The director had an interest-free loan during the year. The loan is repayable on demand. At the beginning of the year the director was owed £2,713 and at the end of the year was owed £850 by the company.