L Holt Consulting Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13510619 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2026

for

L Holt Consulting Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

-

662

CURRENT ASSETS

Debtors

5

61,348

24,000

Cash at bank

2,018

83,577

63,366

107,577

CREDITORS

Amounts falling due within one year

6

6,218

71,521

NET CURRENT ASSETS

57,148

36,056

TOTAL ASSETS LESS CURRENT
LIABILITIES

57,148

36,718

PROVISIONS FOR LIABILITIES

43

65

NET ASSETS

57,105

36,653

CAPITAL AND RESERVES

Called up share capital

7

101

Retained earnings

57,004

36,552

SHAREHOLDERS' FUNDS

57,105

36,653

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th October 2026 and were signed by:

Mrs L A Holt - Director

1.	COMPANY INFORMATION

L Holt Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13510619

Registered office:

The Lexicon

10-12 Mount Street

Manchester

United Kingdom

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Tangible fixed assets

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

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful life.

Computers - 25% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st August 2025

and 31st July 2026

1,260

DEPRECIATION

At 1st August 2025

598

Charge for year

662

At 31st July 2026

1,260

NET BOOK VALUE

At 31st July 2026

-

At 31st July 2025

662

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

Trade debtors

-

24,000

Directors' current accounts

61,310

-

VAT

38

-

61,348

24,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

Trade creditors

1

93

Tax

4,947

34,283

Social security and other taxes

20

VAT

-

11,694

Directors' current accounts

-

181

Accruals and deferred income

-

24,000

Accrued expenses

1,250

6,218

71,521

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.26

31.7.25

value:

£

100

Ordinary A

1

100

1

Ordinary B

1

101

Each A and B Share are entitled to one Vote. Each share class is entitled to dividends and capital distributions.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st July 2026 and 31st July 2025:

31.7.26

31.7.25

£

Mrs L A Holt

Balance outstanding at start of year

(181

)

(25,241

)

Amounts advanced

84,990

118,638

Amounts repaid

(23,498

)

(93,578

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

61,311

(181

)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs L A Holt.