Registration number: 12367945

Bridgehead Consultancy Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 7

Bridgehead Consultancy Limited

Company Information

Directors

P D Munnelly K G Erskine P A Munnelly G M Fisk

Registered office

The Dock Station Road Kings Langley WD4 8LZ

Auditors

Xeinadin Audit Limited Chartered Accountants Statutory AuditorsLeavesden Park 5 Hercules Way Watford Hertfordshire WD25 7GS

Bridgehead Consultancy Limited

(Registration number: 12367945)
Balance Sheet as at 31 March 2026

	Note	2026		2025
		£ 000	£ 000	£ 000	£ 000
Fixed assets
Tangible assets	4		-		2
Current assets
Debtors	5	373		246
Cash at bank and in hand		117		106
		490		352
Creditors: Amounts falling due within one year	6	(1,313)		(1,289)
Net current liabilities			(823)		(937)
Net liabilities			(823)		(935)
Capital and reserves
Retained earnings		(823)		(935)
Shareholders' deficit			(823)		(935)

These financial statements have been prepared and delivered in accordance with the special 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 7 October 2026 and signed on its behalf by:
 

......................................... P D Munnelly Director

Bridgehead Consultancy Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1	General information

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

The address of its registered office is:
The Dock
Station Road
Kings Langley
WD4 8LZ

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.

These financial statements have been prepared in £ Sterling and are rounded to the nearest £'000.

Summary of disclosure exemptions

The company has taken advantage of the exemption under FRS 102 Section 1A not to disclose transactions with 100% wholly owned subsidiaries within the same group.

Going concern

The financial statements have been prepared on a going concern basis. The company has a net liability position at the balance sheet date and the Group has provided a letter confirming support for the company at the date these financial statements are signed.

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 7 October 2026 was Philip Cole, who signed for and on behalf of Xeinadin Audit Limited.

.........................................

Bridgehead Consultancy Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current 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.

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	33% Straight line method

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. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Bridgehead Consultancy Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments.
 Recognition and measurement
Basic financial instruments are recognised at amortised cost.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2025 - 15).

Bridgehead Consultancy Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Office equipment £ 000	Total £ 000
Cost or valuation
At 1 April 2025	10	10
At 31 March 2026	10	10
Depreciation
At 1 April 2025	8	8
Charge for the year	2	2
At 31 March 2026	10	10
Carrying amount
At 31 March 2026	-	-
At 31 March 2025	2	2

5

Debtors

	2026 £ 000	2025 £ 000
Trade debtors	89	28
Amounts owed by related parties	240	203
Prepayments	44	15
	373	246

6

Creditors

	2026 £ 000	2025 £ 000
Due within one year
Trade creditors	74	11
Amounts owed to group undertakings and undertakings in which the company has a participating interest	1,112	1,214
Taxation and social security	99	51
Accruals and deferred income	25	10
Other creditors	3	3
	1,313	1,289

Bridgehead Consultancy Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

7	Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are pensions of £3,000 (2025 - £3,000).

8	Parent and ultimate parent undertaking

The company's immediate parent is Munnelly Group Limited, incorporated in England and Wales.
 

The parent of the smallest group in which these financial statements are consolidated is Munnelly Group Limited, incorporated in England and Wales.

The address of Munnelly Group Limited is:
The Dock
Station Road
Kings Langley
WD4 8LZ