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AAT CONSULTING LIMITED

Registered Number
07262850
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

AAT CONSULTING LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

YOGENDRA, Ahila, Dr.

Registered Address

Letchworth Associates
Pob
Watford
WD18 1LZ

Place of Business

P O Box 2648

Watford

WD18 1LZ


Registered Number

07262850 (England and Wales)
AAT CONSULTING LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets57871,050
7871,050
Current assets
Debtors61,8152,784
Cash at bank and on hand29,74323,386
31,55826,170
Creditors amounts falling due within one year7(5,087)(3,864)
Net current assets (liabilities)26,47122,306
Total assets less current liabilities27,25823,356
Net assets27,25823,356
Capital and reserves
Called up share capital110110
Profit and loss account27,14823,246
Shareholders' funds27,25823,356
The financial statements were approved and authorised for issue by the Director on 1 February 2024, and are signed on its behalf by:
YOGENDRA, Ahila, Dr.
Director
Registered Company No. 07262850
AAT CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 June 224,739
At 31 May 234,739
Depreciation and impairment
At 01 June 223,689
Charge for year263
At 31 May 233,952
Net book value
At 31 May 23787
At 31 May 221,050
6.Debtors

2023

2022

££
Trade debtors / trade receivables1,8152,784
Total1,8152,784
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Taxation and social security1,2111,532
Other creditors3,0401,736
Accrued liabilities and deferred income836596
Total5,0873,864
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.