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Registered number: 02800922
Haller Consultants Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Desaur and Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02800922
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,683 11,985
3,683 11,985
CURRENT ASSETS
Debtors 5 178,349 363,629
Cash at bank and in hand 127,359 147,351
305,708 510,980
Creditors: Amounts Falling Due Within One Year 6 (280,291 ) (394,501 )
NET CURRENT ASSETS (LIABILITIES) 25,417 116,479
TOTAL ASSETS LESS CURRENT LIABILITIES 29,100 128,464
Creditors: Amounts Falling Due After More Than One Year 7 - (29,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (921 ) (2,956 )
NET ASSETS 28,179 96,341
CAPITAL AND RESERVES
Called up share capital 8 40 40
Profit and Loss Account 28,139 96,301
SHAREHOLDERS' FUNDS 28,179 96,341
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For the year ending 28 February 2026 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Karolina Haller
Director
Mr Mark Haller
Director
02/11/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Haller Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02800922 . The registered office is 17 Station Road, Sunbury-on-Thames, TW16 6SB. The business address of the company is Midmoor House, Kew Road, Richmond, TW9 2NQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover represents amounts invoiced for software development services net of value added tax and in respect of service contracts turnover is recognised when the company obtains the right to consideration.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over 10 years
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Financial Instruments
The company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its 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 ofset, 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. 
2.7. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2025: 26)
26 26
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2025 3,732 45,174 48,906
As at 28 February 2026 3,732 45,174 48,906
Depreciation
As at 1 March 2025 3,570 33,351 36,921
Provided during the period 162 8,174 8,336
Disposals - (34 ) (34 )
As at 28 February 2026 3,732 41,491 45,223
Net Book Value
As at 28 February 2026 - 3,683 3,683
As at 1 March 2025 162 11,823 11,985
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 168,330 215,511
Prepayments and accrued income 10,019 46,395
Other debtors - 24,754
Directors' loan accounts - 76,969
178,349 363,629
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 42,186 63,696
Bank loans and overdrafts 29,166 96,263
Other taxes and social security 26,610 30,964
VAT 60,704 88,860
Net wages - 15,758
Other creditors 11,526 13,900
Accruals and deferred income 109,916 85,060
Directors' loan accounts 183 -
280,291 394,501
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other loans (Long term liabilities - creditors > 1 year) - 29,167
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 40 40
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 13,553 18,000
Later than one year and not later than five years 21,458 -
35,011 18,000
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Ms Karolina Haller 38,484 - 38,575 - (91 )
Mr Mark Haller 38,485 - 38,576 - (91 )
The above loan is unsecured, interest free and repayable on demand.
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