Out-House Consulting Limited - Filleted accounts

Registered number

08476972

Out-House Consulting Limited

Filleted Accounts

30 April 2026

Out-House Consulting Limited
Registered number:		08476972
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		89,857			64,352

Current assets
Debtors	4	48,632			23,421
Cash at bank and in hand		276,461			339,186
		325,093			362,607

Creditors: amounts falling due within one year	5	(4,198)			(16,337)

Net current assets			320,895			346,270

Total assets less current liabilities			410,752			410,622


Provisions for liabilities			(17,073)			(17,053)


Net assets			393,679			393,569

Capital and reserves
Called up share capital			2			2
Profit and loss account			393,677			393,567

Shareholders' funds			393,679			393,569

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 Reid
Director
Approved by the board on 13 October 2026

Out-House Consulting Limited
Notes to the Accounts
for the year ended 30 April 2026


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 rendering of services. 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 time incurred for work performed to date to the total estimated contract time.

	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:

	Plant and machinery	over 3 years

	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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2025	8,158		79,724		87,882
	Additions	-		34,627		34,627
	At 30 April 2026	8,158		114,351		122,509

	Depreciation
	At 1 May 2025	7,586		15,944		23,530
	Charge for the year	572		8,550		9,122
	At 30 April 2026	8,158		24,494		32,652

	Net book value
	At 30 April 2026	-		89,857		89,857
	At 30 April 2025	572		63,780		64,352


4	Debtors			2026		2025
£					£

	Trade debtors			47,598		22,050
	Other debtors			1,034		1,371
				48,632		23,421


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Corporation tax			3,318		15,239
	Other taxes and social security costs			-		218
	Directors' loan account			80		80
	Other creditors			800		800
				4,198		16,337


6	Other information

	Out-House Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Meridian House
	16B Dennyview Road
	Abbots Leigh
	Bristol
	BS8 3RB