Registered Number 16225777

E&F CONSULTING LTD

Micro-entity Accounts

28 February 2026

E&F CONSULTING LTD Registered Number 16225777

Micro-entity Balance Sheet as at 28 February 2026

Notes 2026
£
Called up share capital not paid
10
Fixed Assets
450
Current Assets
55
Prepayments and accrued income
-
Creditors: amounts falling due within one year
(44)
Net current assets (liabilities)
11
Total assets less current liabilities
471
Creditors: amounts falling due after more than one year
0
Provisions for liabilities
0
Accruals and deferred income
(10)
Total net assets (liabilities)
461
Capital and reserves
461
  • For the year ending 28 February 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 28 October 2026

And signed on their behalf by:
Elliot Michael McLean, Director

E&F CONSULTING LTD Registered Number 16225777

Notes to the Micro-entity Accounts for the period ended 28 February 2026

1Employees
2026
Average number of employees during the period 0

2Accounting Policies

Basis of measurement and preparation of accounts
These first accounts cover the period from 3 February 2025 to 28 February 2026 and have been prepared in accordance with FRS 105 and the micro-entity provisions of the Companies Act 2006. The company ceased trading after the reporting date and the directors do not intend to resume trading. The accounts have therefore been prepared on a non-going-concern basis, with assets stated at amounts expected to be recovered and liabilities at amounts expected to be settled. Equipment costing GBP 1,277.48 has been reduced to the directors' estimated recoverable amount of GBP 450, giving a total depreciation and write-down charge of GBP 827.48. Income and expenses are recognised in the period to which they relate. Stripe processing fees are estimated at 1.6% of gross receipts using the available bank records. Current tax reflects the expected liability after qualifying capital allowances and loss relief; no deferred tax is recognised. Figures are presented in pounds sterling and rounded to whole pounds. There are no comparative figures because these are the company's first accounts.