REGISTERED NUMBER: 04078362 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

A. C. Counselling Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C De Vera Davey

Mrs J De Vera Davey

Mrs J Peacock

SECRETARY:

Mrs J De Vera Davey

REGISTERED OFFICE:

C/o DJH Chester City, Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

REGISTERED NUMBER:

04078362 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Property, plant and equipment

4

8,588

9,093

CURRENT ASSETS

Debtors

5

27,085

6,430

Cash at bank and in hand

74,693

128,980

101,778

135,410

CREDITORS

Amounts falling due within one year

6

50,702

110,670

NET CURRENT ASSETS

51,076

24,740

TOTAL ASSETS LESS CURRENT LIABILITIES

59,664

33,833

CREDITORS

Amounts falling due after more than one year

7

59,514

19,534

NET ASSETS

150

14,299

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

50

14,199

SHAREHOLDERS' FUNDS

150

14,299

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by:

Mrs J De Vera Davey - Director

1.	STATUTORY INFORMATION

A. C. Counselling 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.

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.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

20% on cost

Plant and machinery etc

-

33% on reducing balance and 15% on reducing balance

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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 balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 9 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

19,154

84,651

103,805

Additions

-

1,189

1,189

At 31 December 2024

19,154

85,840

104,994

DEPRECIATION

At 1 January 2024

19,154

75,558

94,712

Charge for year

-

1,694

1,694

At 31 December 2024

19,154

77,252

96,406

NET BOOK VALUE

At 31 December 2024

-

8,588

8,588

At 31 December 2023

-

9,093

9,093

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

9,046

6,430

Other debtors

18,039

-

27,085

6,430

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

10,000

10,480

Trade creditors

892

10,625

Taxation and social security

30,967

79,768

Other creditors

8,843

9,797

50,702

110,670

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

59,514

19,534

31.12.24

31.12.23

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

49,500

-