Company No: 15291801 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

A Despature (Appointed 17 November 2023)

REGISTERED OFFICE	45 Gresham Street
	London
	EC2V 7BG
	United Kingdom

COMPANY NUMBER

15291801 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	Onslow House
	Onslow Street
	Guildford
	GU1 4TL

	Note	30.11.2024
		£
Current assets
Debtors	3	41,667
Cash at bank and in hand	4	100,965
		142,632
Creditors: amounts falling due within one year	5	( 127,008)
Net current assets		15,624
Total assets less current liabilities		15,624
Net assets		15,624
Capital and reserves
Called-up share capital	6	100
Profit and loss account		15,524
Total shareholder's funds		15,624

For the financial period ending 30 November 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of BAI UK Consulting Ltd (registered number: 15291801) were approved and authorised for issue by the Director on 13 October 2025. They were signed on its behalf by:

A Despature Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

BAI UK Consulting Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 45 Gresham Street, London, EC2V 7BG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of BAI UK Consulting Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements. The directors have provided confirmation that they will continue to support the Company.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Revenue arising from the provision of services is recognised by reference to the stage of completion as follows:
[include details of the specific recognition and measurement policies for each significant type of service provided]
When the stage of completion cannot be measured reliably revenue is recognised up to the extent of recoverable expenses and accordingly no profit is recognised.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	Period from 17.11.2023 to 30.11.2024
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Debtors

	30.11.2024
	£
Accrued income	41,667

4. Cash and cash equivalents

	30.11.2024
	£
Cash at bank and in hand	100,965

5. Creditors: amounts falling due within one year

	30.11.2024
	£
Amounts owed to director	110,467
Accruals	5,450
Corporation tax	3,653
Other taxation and social security	7,438
	127,008

6. Called-up share capital

	30.11.2024
	£
Allotted, called-up and fully-paid
100 ordinary shares of £ 1.00 each	100

7. Related party transactions

Transactions with the entity's director

	30.11.2024
	£
Amount owed to director	110,737

During the period the director paid expenses totalling £16,817 on behalf of the company and introduced amounts totalling £93,920. At the year end, the company owed a director £110,737. The amount is interest free and repayable on demand.