Eleos Advisory Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 11639593

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,249		2,873
Investments	5		4,007		4,007

			6,256		6,880
CURRENT ASSETS
Debtors	6	83,685		45,287
Cash at bank and in hand		332,022		90,886

		415,707		136,173
Creditors: Amounts Falling Due Within One Year	7	(177,638 )		(190,352 )

NET CURRENT ASSETS (LIABILITIES)			238,069		(54,179 )

TOTAL ASSETS LESS CURRENT LIABILITIES			244,325		(47,299 )

Creditors: Amounts Falling Due After More Than One Year	8		(19,037 )		(23,937 )

NET ASSETS/(LIABILITIES)			225,288		(71,236 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Income Statement			225,287		(71,237 )

SHAREHOLDERS' FUNDS			225,288		(71,236)

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Eleos Advisory Ltd

Statement of Financial Position (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Mark Beer

Director

19/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Eleos Advisory Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11639593 . The registered office is 255 Woodstock Road, Oxford, OX2 7AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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 costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Straight Line 25%
Computer Equipment	Straight Line 25%

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Eleos Advisory Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5.

These are the company’s first financial statements prepared under FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, including the small entity provisions in Section 1A. The financial statements for the year ended 31 October 2024 were prepared under FRS 105

the Financial Reporting Standard applicable to the Micro-entities Regime. The date of transition to FRS 102 is 1 November 2023.

The transition to FRS 102 Section 1A has not affected the reported financial position or financial performance of the company. No adjustments were needed to equity at 1 November 2023 or 31 October 2024, or to profit for the year ended 31 October 2024.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	84,993	11,658	4,261	100,912

As at 31 October 2025	84,993	11,658	4,261	100,912

Depreciation
As at 1 November 2024	82,744	11,658	3,637	98,039
Provided during the period	-	-	624	624

As at 31 October 2025	82,744	11,658	4,261	98,663

Net Book Value
As at 31 October 2025	2,249	-	-	2,249

As at 1 November 2024	2,249	-	624	2,873

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 November 2024	4,007

As at 31 October 2025	4,007

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	4,007

As at 1 November 2024	4,007

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Eleos Advisory Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	31,592	33,017
Other debtors	52,093	12,270

	83,685	45,287

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	4,778
Bank loans and overdrafts	5,474	5,464
Other creditors	61,631	151,075
Taxation and social security	110,532	29,035

	177,638	190,352

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	19,037	23,937

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

During the year the company sold services to entities in which M Beer, a director of the company, is also a director, as follows:

TMI Global Limited (company number 12576477): sales of £231,772, with Nil owed to the company at the year end.

Seven Pillars Limited (company number 12893076): sales of £448,016, with £Nil owed to the company at the year end.

All transactions were on normal commercial terms, at arm’s length.

During the year, the company received loan funding from Mr M Beer, a director of the company. At 1 November 2024, the company owed Mr Beer £101,247. During the year, the company made payments to Mr Beer totalling £227,185, and Mr Beer introduced further loan funds of £178,740. At 31 October 2025, the company owed Mr Beer £52,802. The loan is unsecured, interest free and repayable on demand.

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