2024-06-012025-05-312025-05-31false08535367ADVANCED CONSULTANCY IN EDUCATION LIMITED2025-06-19falseiso4217:GBPxbrli:pure085353672024-05-31085353672025-05-31085353672024-06-012025-05-31085353672023-05-31085353672024-05-31085353672023-06-012024-05-3108535367bus:SmallEntities2024-06-012025-05-3108535367bus:AuditExempt-NoAccountantsReport2024-06-012025-05-3108535367bus:FullAccounts2024-06-012025-05-3108535367bus:PrivateLimitedCompanyLtd2024-06-012025-05-3108535367core:WithinOneYear2025-05-3108535367core:AfterOneYear2025-05-3108535367core:WithinOneYear2024-05-3108535367core:AfterOneYear2024-05-3108535367core:ShareCapital2025-05-3108535367core:SharePremium2025-05-3108535367core:RevaluationReserve2025-05-3108535367core:OtherReservesSubtotal2025-05-3108535367core:RetainedEarningsAccumulatedLosses2025-05-3108535367core:ShareCapital2024-05-3108535367core:SharePremium2024-05-3108535367core:RevaluationReserve2024-05-3108535367core:OtherReservesSubtotal2024-05-3108535367core:RetainedEarningsAccumulatedLosses2024-05-3108535367core:LandBuildings2025-05-3108535367core:PlantMachinery2025-05-3108535367core:Vehicles2025-05-3108535367core:FurnitureFittings2025-05-3108535367core:OfficeEquipment2025-05-3108535367core:NetGoodwill2025-05-3108535367core:IntangibleAssetsOtherThanGoodwill2025-05-3108535367core:ListedExchangeTraded2025-05-3108535367core:UnlistedNon-exchangeTraded2025-05-3108535367core:LandBuildings2024-05-3108535367core:PlantMachinery2024-05-3108535367core:Vehicles2024-05-3108535367core:FurnitureFittings2024-05-3108535367core:OfficeEquipment2024-05-3108535367core:NetGoodwill2024-05-3108535367core:IntangibleAssetsOtherThanGoodwill2024-05-3108535367core:ListedExchangeTraded2024-05-3108535367core:UnlistedNon-exchangeTraded2024-05-3108535367core:LandBuildings2024-06-012025-05-3108535367core:PlantMachinery2024-06-012025-05-3108535367core:Vehicles2024-06-012025-05-3108535367core:FurnitureFittings2024-06-012025-05-3108535367core:OfficeEquipment2024-06-012025-05-3108535367core:NetGoodwill2024-06-012025-05-3108535367core:IntangibleAssetsOtherThanGoodwill2024-06-012025-05-3108535367core:ListedExchangeTraded2024-06-012025-05-3108535367core:UnlistedNon-exchangeTraded2024-06-012025-05-3108535367core:MoreThanFiveYears2024-06-012025-05-3108535367core:Non-currentFinancialInstruments2025-05-3108535367core:Non-currentFinancialInstruments2024-05-3108535367dpl:CostSales2024-06-012025-05-3108535367dpl:DistributionCosts2024-06-012025-05-3108535367core:LandBuildings2024-06-012025-05-3108535367core:PlantMachinery2024-06-012025-05-3108535367core:Vehicles2024-06-012025-05-3108535367core:FurnitureFittings2024-06-012025-05-3108535367core:OfficeEquipment2024-06-012025-05-3108535367dpl:AdministrativeExpenses2024-06-012025-05-3108535367core:NetGoodwill2024-06-012025-05-3108535367core:IntangibleAssetsOtherThanGoodwill2024-06-012025-05-3108535367dpl:GroupUndertakings2024-06-012025-05-3108535367dpl:ParticipatingInterests2024-06-012025-05-3108535367dpl:GroupUndertakingscore:ListedExchangeTraded2024-06-012025-05-3108535367core:ListedExchangeTraded2024-06-012025-05-3108535367dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-06-012025-05-3108535367core:UnlistedNon-exchangeTraded2024-06-012025-05-3108535367dpl:CostSales2023-06-012024-05-3108535367dpl:DistributionCosts2023-06-012024-05-3108535367core:LandBuildings2023-06-012024-05-3108535367core:PlantMachinery2023-06-012024-05-3108535367core:Vehicles2023-06-012024-05-3108535367core:FurnitureFittings2023-06-012024-05-3108535367core:OfficeEquipment2023-06-012024-05-3108535367dpl:AdministrativeExpenses2023-06-012024-05-3108535367core:NetGoodwill2023-06-012024-05-3108535367core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3108535367dpl:GroupUndertakings2023-06-012024-05-3108535367dpl:ParticipatingInterests2023-06-012024-05-3108535367dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3108535367core:ListedExchangeTraded2023-06-012024-05-3108535367dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3108535367core:UnlistedNon-exchangeTraded2023-06-012024-05-3108535367core:NetGoodwill2025-05-3108535367core:IntangibleAssetsOtherThanGoodwill2025-05-3108535367core:LandBuildings2025-05-3108535367core:PlantMachinery2025-05-3108535367core:Vehicles2025-05-3108535367core:FurnitureFittings2025-05-3108535367core:OfficeEquipment2025-05-3108535367core:AfterOneYear2025-05-3108535367core:WithinOneYear2025-05-3108535367core:ListedExchangeTraded2025-05-3108535367core:UnlistedNon-exchangeTraded2025-05-3108535367core:ShareCapital2025-05-3108535367core:SharePremium2025-05-3108535367core:RevaluationReserve2025-05-3108535367core:OtherReservesSubtotal2025-05-3108535367core:RetainedEarningsAccumulatedLosses2025-05-3108535367core:NetGoodwill2024-05-3108535367core:IntangibleAssetsOtherThanGoodwill2024-05-3108535367core:LandBuildings2024-05-3108535367core:PlantMachinery2024-05-3108535367core:Vehicles2024-05-3108535367core:FurnitureFittings2024-05-3108535367core:OfficeEquipment2024-05-3108535367core:AfterOneYear2024-05-3108535367core:WithinOneYear2024-05-3108535367core:ListedExchangeTraded2024-05-3108535367core:UnlistedNon-exchangeTraded2024-05-3108535367core:ShareCapital2024-05-3108535367core:SharePremium2024-05-3108535367core:RevaluationReserve2024-05-3108535367core:OtherReservesSubtotal2024-05-3108535367core:RetainedEarningsAccumulatedLosses2024-05-3108535367core:NetGoodwill2023-05-3108535367core:IntangibleAssetsOtherThanGoodwill2023-05-3108535367core:LandBuildings2023-05-3108535367core:PlantMachinery2023-05-3108535367core:Vehicles2023-05-3108535367core:FurnitureFittings2023-05-3108535367core:OfficeEquipment2023-05-3108535367core:AfterOneYear2023-05-3108535367core:WithinOneYear2023-05-3108535367core:ListedExchangeTraded2023-05-3108535367core:UnlistedNon-exchangeTraded2023-05-3108535367core:ShareCapital2023-05-3108535367core:SharePremium2023-05-3108535367core:RevaluationReserve2023-05-3108535367core:OtherReservesSubtotal2023-05-3108535367core:RetainedEarningsAccumulatedLosses2023-05-3108535367core:AfterOneYear2024-06-012025-05-3108535367core:WithinOneYear2024-06-012025-05-3108535367core:Non-currentFinancialInstrumentscore:CostValuation2024-06-012025-05-3108535367core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-012025-05-3108535367core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-012025-05-3108535367core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-012025-05-3108535367core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-012025-05-3108535367core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-012025-05-3108535367core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-012025-05-3108535367core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-012025-05-3108535367core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-012025-05-3108535367core:Non-currentFinancialInstrumentscore:CostValuation2025-05-3108535367core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-05-3108535367core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-05-3108535367core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-05-3108535367core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-05-3108535367core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-05-3108535367core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-05-3108535367core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-05-3108535367core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-05-3108535367core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3108535367core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3108535367core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3108535367core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3108535367core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3108535367core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3108535367core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3108535367core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3108535367core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3108535367bus:Director12024-06-012025-05-31

ADVANCED CONSULTANCY IN EDUCATION LIMITED

Registered Number
08535367
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

ADVANCED CONSULTANCY IN EDUCATION LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Director

Romy Caroline Short

Company Secretary

Laura Short

Registered Address

3 Forest Gate
Otley
LS21 3HF

Registered Number

08535367 (England and Wales)
ADVANCED CONSULTANCY IN EDUCATION LIMITED
Statement of Financial Position
31 May 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets31,9252,406
1,9252,406
Current assets
Debtors5260-
Cash at bank and on hand626,472610,191
626,732610,191
Creditors amounts falling due within one year6(15,672)(23,803)
Net current assets (liabilities)611,060586,388
Total assets less current liabilities612,985588,794
Provisions for liabilities7(366)(457)
Net assets612,619588,337
Capital and reserves
Called up share capital11
Profit and loss account612,618588,336
Shareholders' funds612,619588,337
The financial statements were approved and authorised for issue by the Director on 19 June 2025, and are signed on its behalf by:
Romy Caroline Short
Director
Registered Company No. 08535367
ADVANCED CONSULTANCY IN EDUCATION LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

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.
Functional and presentation currency
The financial statements have been prepared on the historical cost basis. The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss account represents income receivable from education management and consultancy carried out during the period. Revenue in respect of education management and consultancy uncompleted at the year end date is recognised by reference to the state of completion.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:

Reducing balance (%)
Office Equipment20
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 June 245,4875,487
At 31 May 255,4875,487
Depreciation and impairment
At 01 June 243,0813,081
Charge for year481481
At 31 May 253,5623,562
Net book value
At 31 May 251,9251,925
At 31 May 242,4062,406
4.Impairment of tangible fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables260-
Total260-
6.Creditors: amounts due within one year

2025

2024

££
Taxation and social security15,03823,203
Accrued liabilities and deferred income634600
Total15,67223,803
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)366457
Total366457
8.Related party transactions
During the year the company made available a loan to the director. This loan is interest free and repayable on demand. At the year end the balance of this loan was £260 (2024 -£nil).