Company Registration number: 09690334

Tom Benson Consulting Limited

Contents

Pages

Balance sheet	1 to 2
Notes to the financial statements	3 to 6

Tom Benson Consulting Limited

Balance Sheet as at 31 July 2026

	Note	2026 £	(As restated) 2025 £
Fixed assets
Tangible assets	4	32,185	54,106
Current assets
Debtors	5	386,964	283,689
Cash at bank and in hand		122,442	78,095
		509,406	361,784
Creditors: Amounts falling due within one year	6	(295,114)	(156,297)
Net current assets		214,292	205,487
Total assets less current liabilities		246,477	259,593
Provisions for liabilities		(8,046)	(13,526)
Net assets		238,431	246,067
Capital and reserves
Called up share capital		2	2
Retained earnings		238,429	246,065
Shareholders' funds		238,431	246,067

Tom Benson Consulting Limited

Balance Sheet as at 31 July 2026 (continued)

For the financial year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: 09690334

Approved and authorised by the Board on 1 October 2026 and signed on its behalf by:
 

......................................... Mr T D Benson Director

Tom Benson Consulting Limited

Notes to the financial statements for the Year Ended 31 July 2026

1	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Alby Top
Cumwhinton
Carlisle
CA4 0AX

These financial statements were authorised for issue by the Board on 1 October 2026.

2	ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tom Benson Consulting Limited

Notes to the financial statements for the Year Ended 31 July 2026 (continued)

2	ACCOUNTING POLICIES (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
 

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% reducing balance
Motor vehicles	25% reducing balance

Tom Benson Consulting Limited

Notes to the financial statements for the Year Ended 31 July 2026 (continued)

2	ACCOUNTING POLICIES (continued)

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
 Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3	STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	TANGIBLE ASSETS

	Office equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2025	6,636	78,637	85,273
Additions	3,663	-	3,663
Disposals	-	(38,510)	(38,510)
At 31 July 2026	10,299	40,127	50,426
Depreciation
At 1 August 2025	4,554	26,613	31,167
Charge for the year	520	8,987	9,507
Eliminated on disposal	-	(22,433)	(22,433)
At 31 July 2026	5,074	13,167	18,241
Carrying amount
At 31 July 2026	5,225	26,960	32,185
At 31 July 2025	2,082	52,024	54,106

Tom Benson Consulting Limited

Notes to the financial statements for the Year Ended 31 July 2026 (continued)

5

DEBTORS

Current	2026 £	2025 £
Trade debtors	386,497	283,345
Prepayments	467	344
	386,964	283,689

6

CREDITORS

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	40,567	43,507
Accruals and deferred income	189,732	90,621
Other creditors	64,815	22,169
	295,114	156,297

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1
Ordinary B shares of £1 each	1	1	1	1
	2	2	2	2