Eden Smith Consulting Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09994471 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Eden Smith Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Clark

M F Smith

REGISTERED OFFICE:

26 Dorset Gardens

Rochford

Essex

SS4 3AH

REGISTERED NUMBER:

09994471 (England and Wales)

ACCOUNTANTS:

HCL Accountancy Limited

26 Dorset Gardens

Rochford

Essex

SS4 3AH

FIXED ASSETS

Tangible assets

4

22,057

15,757

CURRENT ASSETS

Debtors

5

637,324

798,543

Cash at bank

112,415

31,265

749,739

829,808

CREDITORS

Amounts falling due within one year

6

734,567

833,206

NET CURRENT ASSETS/(LIABILITIES)

15,172

(3,398

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

37,229

12,359

PROVISIONS FOR LIABILITIES

5,514

3,574

NET ASSETS

31,715

8,785

CAPITAL AND RESERVES

Called up share capital

300

Retained earnings

31,415

8,485

31,715

8,785

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

M F Smith - Director

J S Clark - Director

1.	STATUTORY INFORMATION

Eden Smith Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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, which excludes value added tax, comprises the value of services undertaken by the company under its principal activity, which is the provision of recruitment consultancy services. This broadly consists of:

-turnover from contractor placements, representing fees billed for the services of contractors including their costs, which is recognised when the service has been provided.

-turnover from permanent placements, representing fees billed as a percentage of the candidate's remuneration package, which is recognised on the start date of the candidate.

Turnover not invoiced at the balance sheet date is included within accrued income.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 21 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 January 2025

1,715

20,966

22,681

Additions

208

9,265

9,473

At 31 December 2025

1,923

30,231

32,154

DEPRECIATION

At 1 January 2025

509

6,415

6,924

Charge for year

212

2,961

3,173

At 31 December 2025

721

9,376

10,097

NET BOOK VALUE

At 31 December 2025

1,202

20,855

22,057

At 31 December 2024

1,206

14,551

15,757

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

1,758

-

Other debtors

635,566

798,543

637,324

798,543

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

9,555

56,386

Taxation and social security

206,110

179,355

Other creditors

518,902

597,465

734,567

833,206

7.	OTHER FINANCIAL COMMITMENTS AND GUARANTEES

All assets of the company are held as security formally charged to August Funding Limited by way of a debenture charge.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

J S Clark

Balance outstanding at start of year

64,390

56,618

Amounts advanced

1,852

11,372

Amounts repaid

(12,798

)

(3,600

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

53,444

64,390

M F Smith

Balance outstanding at start of year

64,383

57,126

Amounts advanced

1,737

10,983

Amounts repaid

(12,903

)

(3,726

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

53,217

64,383

At the balance sheet date the amount owed by the directors is included in debtors due within one year.

9.	RELATED PARTY DISCLOSURES

During the period interest and finance costs paid to Augusta Funding Limited totalled £67,133 (2024: £51,827). The following directors' of Augusta Funding Limited are J S Clark and M F Smith are also director's of Eden Smith Consulting Limited.

As at the balance sheet date, the company owed Augusta Funding Limited £482,788 (2024: £562,788), which they are not going to withdraw until the company has sufficient funds to repay without affecting cash flow of the company. This is included within other creditors due within one year.

During the period, Eden Smith Limited made sales amounting to £1,250 (2024: £1,200) to Eden Smith Consulting Limited, a company in which J S Clark and M F Smith are directors.

The amount outstanding at the balance sheet date to Eden Smith Limited is £nil (2024: £961) which is included within other creditors amounts falling due within one year.

During the period, Eden Smith Consulting Limited made purchases amounting to £700 (2024: £1,000) from Eden Smith Group Limited.

The amount outstanding at the balance sheet date to Eden Smith Group Limited is £3,174 (2024: £14,334) which is included within other creditors amounts falling due within one year.

During the period, Eden Smith Consulting Limited made sales amounting to £2,157,971 (2024: £1,710,016) to Eden Smith Capital Limited. The following directors' of Eden Smith Consulting Limited are J S Clark and M F Smith are also director's of Eden Smith Capital Limited.

The amount outstanding at the balance sheet date from Eden Smith Capital Limited is £463,410 (2024: £555,404) which is included within other debtors amounts falling due within one year.

The amount outstanding at the balance sheet date from All Season Air Con Ltd £11,600 (2024: £nil) which is included within other debtors amounts falling due within one year. The following directors' of All Seasons Air Con Ltd are J S Clark and M F Smith are also director's of Eden Smith Consulting Limited.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mrs C H Black, J S Clark and M F Smith who together hold 90% issued share capital of the company.

11.	PARENT COMPANY

The immediate and ultimate parent company is Eden Smith Group Limited, a company incorporated in England and Wales.