Registration number: 08617945

Derwan Consulting Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Derwan Consulting Ltd

Company Information

Directors	A Astovasadourian J J Astovasadourian

Registered office

167-169 Great Portland Street London W1W 5PF

Accountants

Sable & Argent Limited Chartered Accountants2 Elvetham Crescent Fleet Hampshire GU51 1BU

Derwan Consulting Ltd

(Registration number: 08617945)
Balance Sheet as at 31 July 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	12,854	12,372
Current assets
Debtors	5	12,345	12,139
Cash at bank and in hand		145,704	144,844
		158,049	156,983
Creditors: Amounts falling due within one year	6	(31,174)	(92,836)
Net current assets		126,875	64,147
Total assets less current liabilities		139,729	76,519
Provisions for liabilities		(2,361)	(2,043)
Net assets		137,368	74,476
Capital and reserves
Called up share capital	8	10	10
Retained earnings		137,358	74,466
Shareholders' funds		137,368	74,476

For the financial year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 October 2026 and signed on its behalf by:
 

A Astovasadourian Director

Derwan Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
167-169 Great Portland Street
London
W1W 5PF

The principal place of business is:
67 Bramley Drive
Hartley Wintney
Hampshire
RG27 8ZF
England

These financial statements were authorised for issue by the Board on 13 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax where applicable.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Derwan Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% p.a. on cost
Building in the course of construction	not depreciated
Land and buildings	10% p.a. on cost
Plant and machinery	10% p.a. on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. Provision is made for impairment of trade debtors if it is established that there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Derwan Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons (including directors) employed by the company in the year, was 2 (2025: 2).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 August 2025	8,199	14,958	3,046	26,203
Additions	-	4,963	471	5,434
At 31 July 2026	8,199	19,921	3,517	31,637
Depreciation
At 1 August 2025	3,537	8,768	1,526	13,831
Charge for the year	716	3,812	424	4,952
At 31 July 2026	4,253	12,580	1,950	18,783
Carrying amount
At 31 July 2026	3,946	7,341	1,567	12,854
At 31 July 2025	4,662	6,190	1,520	12,372

Included within the net book value of land and buildings above is £3,947 (2025: £4,662) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Trade debtors	9,494	12,054
Prepayments	877	-
Other debtors	1,974	85
	12,345	12,139

Derwan Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	20,449	29,752
Accruals and deferred income	825	809
Other creditors	9,900	62,275
	31,174	92,836

7	Provisions for liabilities

	Deferred tax £	Total £
At 1 August 2025	2,043	2,043
Increase (decrease) in existing provisions	318	318
At 31 July 2026	2,361	2,361

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
A ordinary shares of £1 each	9	9	9	9
B ordinary shares of £1 each	1	1	1	1
	10	10	10	10