ACCOUNTS - Final Accounts

Registered number: 13775244

MINERVA ADVISORY LIMITED
(FORMERLY COME CONSULTING LIMITED)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025


MINERVA ADVISORY LIMITED FORMERLY COME CONSULTING LIMITED REGISTERED NUMBER:13775244

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	152,296		1,958
Cash at bank and in hand		20		335,309
		152,316		337,267
Creditors: amounts falling due within one year	5	(150,600)		(337,218)
Net current assets			1,716		49
Total assets less current liabilities			1,716		49

Net assets			1,716		49

Capital and reserves
Called up share capital	1	1
Profit and loss account	1,715	48
	1,716	49

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MINERVA ADVISORY LIMITED FORMERLY COME CONSULTING LIMITED REGISTERED NUMBER:13775244

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

C A Havet	Peter Skelly, on behalf of Zedra Corporate Solutions UK Limited
Director	Director

Date: 29 September 2026

The notes on pages 4 to 6 form part of these financial statements.

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MINERVA ADVISORY LIMITED FORMERLY COME CONSULTING LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 January 2024	1	173	174

Profit for the year	-	966,759	966,759
Dividends: Equity capital	-	(966,884)	(966,884)

At 1 January 2025	1	48	49

Profit for the year	-	439,322	439,322
Dividends: Equity capital	-	(437,655)	(437,655)
At 31 December 2025	1	1,715	1,716

The notes on pages 4 to 6 form part of these financial statements.

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MINERVA ADVISORY LIMITED FORMERLY COME CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Minerva Advisory Limited is a private company limited by share capital, incorporated in England and Wales, registration number 13775244. The address of the registered office is 14th Floor, 33 Cavendish Square, W1G 0PW.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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MINERVA ADVISORY LIMITED FORMERLY COME CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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MINERVA ADVISORY LIMITED FORMERLY COME CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Other debtors	150,338	-
Prepayments and accrued income	1,958	1,958
	152,296	1,958

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	146,441	322,253
Other creditors	-	11,185
Accruals and deferred income	4,159	3,780
	150,600	337,218

6.	Related party transactions
	Included within other debtors at the year end is a balance of £150,338 (2024: £11,185 owed from the company to a director) owed to the company by a director. Interest has been charged at 3.75% per annum. This balance has been repaid in full after the year end.

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