REGISTERED NUMBER: 09206555 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

LAVER CONSULTANCY LIMITED

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

S Laver

REGISTERED OFFICE:

46 Heath Road

Navenby

Lincolnshire

LN5 0TT

REGISTERED NUMBER:

09206555 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

147,183

130,729

Cost of sales

783

727

GROSS PROFIT

146,400

130,002

Administrative expenses

30,433

32,069

OPERATING PROFIT

4

115,967

97,933

Interest receivable and similar income

121

16

PROFIT BEFORE TAXATION

116,088

97,949

Tax on profit

27,547

22,720

PROFIT FOR THE FINANCIAL YEAR

88,541

75,229

Retained earnings at beginning of year

13,538

21,009

Dividends

(93,750

)

(82,700

)

RETAINED EARNINGS AT END OF YEAR

8,329

13,538

FIXED ASSETS

Tangible assets

5

6,288

8,305

CURRENT ASSETS

Cash at bank

30,089

28,533

CREDITORS

Amounts falling due within one year

6

28,028

23,280

NET CURRENT ASSETS

2,061

5,253

TOTAL ASSETS LESS CURRENT LIABILITIES

8,349

13,558

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

8,329

13,538

SHAREHOLDERS' FUNDS

8,349

13,558

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

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

The director acknowledges his 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.

The financial statements were approved by the director and authorised for issue on 15 October 2026 and were signed by:

S Laver - Director

1.	STATUTORY INFORMATION

Laver Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

2,346

2,833

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2025

19,125

3,185

22,310

Additions

-

329

329

At 31 March 2026

19,125

3,514

22,639

DEPRECIATION

At 1 April 2025

11,911

2,094

14,005

Charge for year

1,804

542

2,346

At 31 March 2026

13,715

2,636

16,351

NET BOOK VALUE

At 31 March 2026

5,410

878

6,288

At 31 March 2025

7,214

1,091

8,305

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation tax

27,440

22,720

Directors' current accounts

23

20

Accrued expenses

565

540

28,028

23,280