ADDING VALUE CONSULTANCY LTD


Directors	BROWN, Matthew Lai Huat
	BROWN, Sarah-Jane Rachel
	CRANE, Ann Marie
	SLATER, Chelsea Marie


Registered Address	36 Banks Avenue
	Meols
	Wirral
	CH47 0NQ


Registered Number	09030251 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		97,129		-
Tangible assets	4		6,494		9,415
			103,623		9,415
Current assets
Debtors		87,221		41,550
Cash at bank and on hand		24,504		52,234
		111,725		93,784
Creditors amounts falling due within one year	5	(93,637)		(69,435)
Net current assets (liabilities)			18,088		24,349
Total assets less current liabilities			121,711		33,764
Creditors amounts falling due after one year	6		(153,902)		(66,000)
Net assets			(32,191)		(32,236)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(32,193)		(32,238)
Shareholders' funds			(32,191)		(32,236)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 August 2025, and are signed on its behalf by:

BROWN, Matthew Lai Huat
Director
Registered Company No. 09030251

ADDING VALUE CONSULTANCY LTD

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	3
	Fixtures and fittings	3
	Office Equipment	3

	Trade and other creditors
	We are grateful to Kindred LCR and to the Key Fund for the social investment loans they have provided Adding Value to support our growth and working capital.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	26		18

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
Additions	102,242	102,242
At 31 May 25	102,242	102,242
Amortisation and impairment
Charge for year	5,113	5,113
At 31 May 25	5,113	5,113
Net book value
At 31 May 25	97,129	97,129
At 31 May 24	-	-

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 June 24	27,249	27,249
Additions	2,107	2,107
At 31 May 25	29,356	29,356
Depreciation and impairment
At 01 June 24	17,834	17,834
Charge for year	5,028	5,028
At 31 May 25	22,862	22,862
Net book value
At 31 May 25	6,494	6,494
At 31 May 24	9,415	9,415

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	35,416	36,732
Taxation and social security	58,221	32,703
Total	93,637	69,435

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	153,902	66,000
Total	153,902	66,000

7.	Further information regarding the company's financial position
	Our impact during the year: During the financial year, Adding Value Consultancy Ltd has directly provided financial advice and support to over 150 charities, social enterprises, Community Interest Companies, and other purpose-led businesses. There is strong demand for our services, and we have continued to see growth in excess of 30% per annum for the last five years. We undertake no active marketing to achieve this, all growth being by reputation and word of mouth. The staff team has grown to 25 staff (22.0 FTE). By reinvesting surpluses into discounts for our clients, we have been able to keep our prices low and provide value for money to the social businesses that we serve.

Further information regarding the company's financial position

Our impact during the year:
During the financial year, Adding Value Consultancy Ltd has directly provided financial advice and support to over 150 charities, social enterprises, Community Interest Companies, and other purpose-led businesses. There is strong demand for our services, and we have continued to see growth in excess of 30% per annum for the last five years. We undertake no active marketing to achieve this, all growth being by reputation and word of mouth. The staff team has grown to 25 staff (22.0 FTE).
By reinvesting surpluses into discounts for our clients, we have been able to keep our prices low and provide value for money to the social businesses that we serve.