REGISTERED NUMBER: 12435954 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Original Consultants Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

40,000

40,000

Tangible assets

5

116,732

164,570

156,732

204,570

CURRENT ASSETS

Stocks

69,992

56,114

Debtors

6

814,955

822,898

Cash at bank

59,861

425,355

944,808

1,304,367

CREDITORS

Amounts falling due within one year

7

871,541

1,062,697

NET CURRENT ASSETS

73,267

241,670

TOTAL ASSETS LESS CURRENT LIABILITIES

229,999

446,240

CREDITORS

Amounts falling due after more than one year

8

(43,360

)

(76,509

)

PROVISIONS FOR LIABILITIES

(19,204

)

(29,988

)

NET ASSETS

167,435

339,743

CAPITAL AND RESERVES

Called up share capital

125

125

Retained earnings

167,310

339,618

167,435

339,743

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

M J Dunn - Director

1.	STATUTORY INFORMATION

Original Consultants Ltd 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:

12435954

Registered office:

The Lypiatts

15 Lansdown Road

Cheltenham

Gloucestershire

GL50 2JA

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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition. intangible assets are measured at cost less any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

33% on cost and 10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

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.

Research and development

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Factored debt

The company has debts under invoice discounting arrangements for which the invoice discounting company has right of recourse to the company in case of non-payment by the debtor. All such debts continue to be shown as a debtor on the company's balance sheet and funds advanced as a creditor until such time as the payment is made by the debtor to the invoice discounting company.

Share options

At the reporting date, the company had issued 13,890 share options under the EMI scheme, all of which are equity settled. These options were granted in May 2023 and vest over a three-year period on the anniversary of the grant date.

The company is required to value the equity instruments granted and spread the cost over the vesting period. Based on the Black-Scholes valuation method, the value of such options is not likely to be material, and no adjustment has been made for these options within the financial statements. The directors consider the accounts to continue to show a true and fair position of the company finances despite this.

The directors will review the position at the end of the vesting period and recognise any required expense in that financial period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2025 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

Cost

At 1 February 2025

and 31 January 2026

40,000

Net book value

At 31 January 2026

40,000

At 31 January 2025

40,000

The above balance relates to cryptocurrency held by the company. It has been recognised as an intangible asset and it was initially measured at cost. It is subsequently measured at cost less accumulated impairment losses.

The cryptocurrency is considered to have an indefinite useful life and is not amortised. Its carrying amount is reviewed for impairment where indicators of impairment exist.

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 February 2025

60,706

95,188

122,863

278,757

Additions

1,202

-

33,973

35,175

At 31 January 2026

61,908

95,188

156,836

313,932

Depreciation

At 1 February 2025

8,953

47,594

57,640

114,187

Charge for year

10,728

23,797

48,488

83,013

At 31 January 2026

19,681

71,391

106,128

197,200

Net book value

At 31 January 2026

42,227

23,797

50,708

116,732

At 31 January 2025

51,753

47,594

65,223

164,570

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

483,610

716,626

Other debtors

331,345

106,272

814,955

822,898

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

167

Hire purchase contracts

33,149

41,345

Trade creditors

319,928

448,645

Taxation and social security

232,621

278,242

Other creditors

285,843

294,298

871,541

1,062,697

Hire purchase assets are secured on the underlying assets.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

43,360

76,509

Hire purchase assets are secured on the underlying assets.

9.	OTHER FINANCIAL COMMITMENTS

The total value of financial commitments, guarantees and contingencies that are not included in the balance sheet amounts to £59,037 (2025: £123,441).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

R G L Carter

Balance outstanding at start of year

23,481

-

Amounts advanced

-

115,032

Amounts repaid

(23,481

)

(91,551

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

23,481

S G Cox

Balance outstanding at start of year

(1,369

)

-

Amounts advanced

99,887

-

Amounts repaid

(82,537

)

(1,369

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,981

(1,369

)

The above loans are included within other debtors. The loans are unsecured and repayable on demand. Interest has not been charged on the loans as a benefit in kind has been selected.

Included in other creditors is £48,091 (2025: £4,030) due to the directors of the company. The loans are unsecured, interest free and repayable on demand.

11.	CALLED UP SHARE CAPITAL

Number:

Class:

Nominal Value:

2026

2025

£

£

6,250

A

£0.001

6

6

40,625

B

£0.001

41

41

40,625

C

£0.001

41

41

27,500

D

£0.001

27

27

6,250

E

£0.001

6

6

3,750

F

£0.001

4

4

125,000

125

125