REGISTERED NUMBER: 02424982 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SHIRE CONSULTING LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

58,848

141,802

CURRENT ASSETS

Debtors

5

487,622

370,832

Cash at bank and in hand

852,003

640,927

1,339,625

1,011,759

CREDITORS

Amounts falling due within one year

6

472,612

378,188

NET CURRENT ASSETS

867,013

633,571

TOTAL ASSETS LESS CURRENT LIABILITIES

925,861

775,373

PROVISIONS FOR LIABILITIES

7

22,836

21,238

NET ASSETS

903,025

754,135

CAPITAL AND RESERVES

Called up share capital

8

2,021

2,021

Share premium

196

196

Retained earnings

900,808

751,918

SHAREHOLDERS' FUNDS

903,025

754,135

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 28 October 2026 and were signed on its behalf by:

Mr R Mace - Director

1.	STATUTORY INFORMATION

Shire Consulting Limited 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:

02424982

Registered office:

The Chapel

Barnsley Hall Road

Bromsgrove

Worcestershire

B61 0SZ

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 each asset over its estimated useful life.

Office equipment

-

25% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Office

and

Motor

property

equipment

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 November 2024

73,816

73,468

9,215

73,951

230,450

Additions

-

11,286

-

-

11,286

Disposals

(73,816

)

-

-

-

(73,816

)

At 31 October 2025

-

84,754

9,215

73,951

167,920

DEPRECIATION

At 1 November 2024

-

61,411

9,215

18,022

88,648

Charge for year

-

5,161

-

15,263

20,424

At 31 October 2025

-

66,572

9,215

33,285

109,072

NET BOOK VALUE

At 31 October 2025

-

18,182

-

40,666

58,848

At 31 October 2024

73,816

12,057

-

55,929

141,802

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

(Unaudited)

£

£

Trade debtors

401,901

256,541

Amounts owed by associates

6,711

35,770

Other debtors

15,171

15,190

Prepayments and accrued income

63,839

63,331

487,622

370,832

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

(Unaudited)

£

£

Trade creditors

146,370

183,855

Amounts owed to associates

-

5,350

Taxation and social security

226,329

140,194

Other creditors

99,913

48,789

472,612

378,188

7.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

(Unaudited)

£

£

Deferred tax

7,836

6,238

Provision for insurance claims

15,000

15,000

22,836

21,238

Deferred

Insurance

tax

claim

£

£

Balance at 1 November 2024

6,238

15,000

Charge to Statement of Income and Retained Earnings during year

1,598

-

Balance at 31 October 2025

7,836

15,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

2,000

Ordinary A

£1

2,000

2,000

21

Ordinary B

£1

21

21

2,021

2,021

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Thierry de Gennes ACA (Senior Statutory Auditor)

for and on behalf of Constantin

APPENDIX 1 - Schedule of 2025 Uncorrected Misstatements

Description

Type

Account

AssetsDR / (CR)'000 GBP

LiabilitiesD R / (CR)'000 GBP

EquityDR / (CR)'000 GBP

Profit before taxDR / (CR)'000 GBP

Debit balance in payables

Factu al

Trade payables

6,720

Trade receivables

(6,720)

Credit balance in receivables

Factu al

Trade receivables

16,311

Trade payables

(16,311)

Health and benefit - error in cross charging between entities

Factu al

Payroll expense

(31,825)

Trade receivables

31,825

54,856

(23,031)

-

(31,825)

APPENDIX 2 - Schedule of 2025 Internal Control Findings

1. Manual journal entry approval: Philip Stone, head of finance, posts the manual journals. However, these are not reviewed.

2. Absence of minutes of meetings of those charged with governance and management: The Company has historically not prepared or kept formal board minutes in relation to the declaration of dividends. Management has confirmed that board decisions and approvals did take place, but these resolutions were not formally documented. The Company should implement a formal process for documenting board decisions, including the approval of dividends, through written minutes and resolutions. We recommend that appropriate governance and documentation procedures be adopted on a going forward basis.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

(Unaudited)

£

£

Mr S Crook

Balance outstanding at start of year

(1,928

)

(850

)

Amounts advanced

22,762

10,072

Amounts repaid

(20,834

)

(11,150

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(1,928

)

Mr R Y Hartshorne

Balance outstanding at start of year

(2,312

)

(3,045

)

Amounts advanced

87,155

38,529

Amounts repaid

(84,843

)

(37,796

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(2,312

)

Mr R Mace

Balance outstanding at start of year

(2,178

)

(850

)

Amounts advanced

23,012

5,822

Amounts repaid

(20,834

)

(7,150

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(2,178

)

11.	RELATED PARTY DISCLOSURES

The directors, Mr S Crook, Mr R W D Mace and Mr R Y Hartshorne, were also directors and shareholders of

Shire Structures Limited.

During the year Shire Consulting Limited paid management charges of £50,551 (2024: £43,624) to Shire Structures Limited.

All other transactions between the two companies were on normal commercial terms.

12.	POST BALANCE SHEET EVENTS

There are no post balance sheet events to report.

13.	ULTIMATE PARENT COMPANY

The smallest and largest group in which the results of the Company are consolidated is that headed by Hestia Invest SAS, incorporated in France. The consolidated financial statements are available from its registered office at 2 rue des Rouges Gorges 86580 Vouneuil sous Biard, France.