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REGISTERED NUMBER: 05132425 (England and Wales)















A-CONSULT LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






A-CONSULT LIMITED (REGISTERED NUMBER: 05132425)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 6


A-CONSULT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: S Ostergaard
J Parker
W C Tobin



SECRETARIES: S Ostergaard
W C Tobin



REGISTERED OFFICE: The Barn
Manor Business Park
East Drayton
Retford
Nottinghamshire
DN22 0LG



REGISTERED NUMBER: 05132425 (England and Wales)



SENIOR STATUTORY AUDITOR: Tara Bellamy FCA



AUDITORS: Duncan & Toplis Audit Limited, Statutory Auditor
4 Henley Way
Doddington Road
Lincoln
Lincolnshire
LN6 3QR

A-CONSULT LIMITED (REGISTERED NUMBER: 05132425)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 239,264 183,120

CURRENT ASSETS
Stocks 482,142 701,534
Debtors 5 2,424,926 2,747,363
Cash at bank 1,386,393 771,142
4,293,461 4,220,039
CREDITORS
Amounts falling due within one year 6 3,647,641 3,151,987
NET CURRENT ASSETS 645,820 1,068,052
TOTAL ASSETS LESS CURRENT LIABILITIES 885,084 1,251,172

PROVISIONS FOR LIABILITIES 48,658 33,799
NET ASSETS 836,426 1,217,373

CAPITAL AND RESERVES
Called up share capital 8 5,001 5,001
Share premium 249,999 249,999
Retained earnings 581,426 962,373
SHAREHOLDERS' FUNDS 836,426 1,217,373

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2025 and were signed on its behalf by:





W C Tobin - Director


A-CONSULT LIMITED (REGISTERED NUMBER: 05132425)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

A-Consult Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

- Section 7 'Statement of Cash Flows': Presentation of a statement of cash flow and related notes and disclosures;
- Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues': Interest income/expense and net gain/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults and breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;
- Section 26 'Share based Payment': Share-based payment expenses charged to profit or loss reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications and carrying amount of liabilities for cash-settled share-based payments, explanations of modifications to arrangements;
- Section 33 'Related Party Disclosures': Compensation of key management personnel.

The financial statements of the company are consolidated in the financial statements of A-Consult Holding Group A/S, a company incorporated in Denmark. These consolidated financial statements are available from its registered office.

Turnover
Turnover comprises revenue recognised by the company in respect of sales of pre-cast concrete tanks and associated contract work carried out, exclusive of value added tax and trade discounts.

Profit on contracts is recognised as the work is carried out and if the final outcome can be assessed with reasonable certainty. Turnover is calculated as that proportion of total contract value which costs incurred to date bear to total expected costs for that contract. The extent that this exceeds the invoiced value of work completed at the statement of financial position date is included as amounts recoverable on contracts and is included in debtors on the statement of financial position. If payments on account are greater than turnover to date, this is classified as a deduction from any balance on that contract in amounts recoverable on contracts, with any residue balance in excess of cost being classified within creditors. Losses on long term contracts are recognised as soon as they have been identified.

Interest receivable

Interest income is recognised using the effective interest method.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on cost
Motor vehicles - 20% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.


A-CONSULT LIMITED (REGISTERED NUMBER: 05132425)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the income statement on a straight line basis over the period of the lease.

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 the income statement in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2023 - 36 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 454,321
Additions 123,912
At 31 December 2024 578,233
DEPRECIATION
At 1 January 2024 271,201
Charge for year 67,768
At 31 December 2024 338,969
NET BOOK VALUE
At 31 December 2024 239,264
At 31 December 2023 183,120

A-CONSULT LIMITED (REGISTERED NUMBER: 05132425)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,196,965 1,798,274
Amounts owed by group undertakings 1,158,911 823,156
Other debtors 69,050 125,933
2,424,926 2,747,363

Amounts owed by group companies are unsecured, interest free and payable on demand.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 642,279 668,911
Amounts owed to group undertakings 838,688 339,957
Taxation and social security 550,779 332,851
Other creditors 1,615,895 1,810,268
3,647,641 3,151,987

Amounts owed to group companies are unsecured, interest free and payable on demand.

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 134,652 124,816
Between one and five years 86,581 95,794
In more than five years - 7,476
221,233 228,086

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
5,001 Ordinary shares 1 5,001 5,001

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

The Report of the Auditors was unqualified.

Tara Bellamy FCA (Senior Statutory Auditor)
for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

10. CONTINGENT LIABILITIES

The company has taken out performance guarantees to the value of £141,582 (2023: £51,112) and retention bonds to the value of £Nil (2023: £Nil).

A-CONSULT LIMITED (REGISTERED NUMBER: 05132425)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

11. ULTIMATE CONTROLLING PARTY

The company is controlled by A-Consult Holding Group A/S.
The parent undertaking of the largest and smallest group for which consolidated accounts are prepared is A-Consult Holding Group A.S, a company incorporated in Denmark.
A-Consult Holding Group A/S registered address is: Indkildevej 6B, 9210 Aalborg SO, Denmark.
In the opinion of the directors this is the company's ultimate parent company.
A-Consult Holding Group A/S is ultimately controlled by SO Holding ApS.