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ACB CONSULTING LIMITED

Registered Number
07397439
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

ACB CONSULTING LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

BROWN, Andrew Christopher

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

07397439 (England and Wales)
ACB CONSULTING LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,4341,665
3,4341,665
Current assets
Stocks4102,78593,000
Debtors3,0313,153
Cash at bank and on hand1,8573,453
107,67399,606
Creditors amounts falling due within one year5(25,773)(7,655)
Net current assets (liabilities)81,90091,951
Total assets less current liabilities85,33493,616
Creditors amounts falling due after one year6(3,227)(7,500)
Provisions for liabilities7(652)(316)
Net assets81,45585,800
Capital and reserves
Called up share capital33
Profit and loss account81,45285,797
Shareholders' funds81,45585,800
The financial statements were approved and authorised for issue by the Director on 25 March 2025, and are signed on its behalf by:
BROWN, Andrew Christopher
Director
Registered Company No. 07397439
ACB CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
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.
Statement of compliance
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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Office Equipment4
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 December 236369,46810,104
Additions-3,1653,165
At 30 November 2463612,63313,269
Depreciation and impairment
At 01 December 232728,1678,439
Charge for year1591,2371,396
At 30 November 244319,4049,835
Net book value
At 30 November 242053,2293,434
At 30 November 233641,3011,665
4.Stocks

2024

2023

££
Raw materials and consumables26,40018,000
Work in progress76,38575,000
Total102,78593,000
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables46670
Bank borrowings and overdrafts4,5004,500
Taxation and social security1,8352,485
Other creditors19,392-
Total25,7737,655
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.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts3,2277,500
Total3,2277,500
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)652316
Total652316