Registration number: 07865881

ACL Consultancy Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

ACL Consultancy Limited

Company Information

Director

Cordula Lenehan

Registered office

The Old Carnegie Library 361 Ormskirk Road Wigan WN5 9AE

Accountants

McGinty Demack Limited Chartered Certified Vermont House Bradley Lane Standish Lancashire WN6 0XF

ACL Consultancy Limited

(Registration number: 07865881)
Balance Sheet as at 30 October 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	14,551	18,037
Current assets
Debtors	5	366,794	257,704
Cash at bank and in hand		50,271	109,311
		417,065	367,015
Creditors: Amounts falling due within one year	6	(22,187)	(46,898)
Net current assets		394,878	320,117
Total assets less current liabilities		409,429	338,154
Creditors: Amounts falling due after more than one year	6	(42,060)	(51,807)
Net assets		367,369	286,347
Capital and reserves
Called up share capital	7	4,200	4,200
Retained earnings		363,169	282,147
Shareholders' funds		367,369	286,347

For the financial period ending 30 October 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 members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

ACL Consultancy Limited

(Registration number: 07865881)
Balance Sheet as at 30 October 2024

Approved and authorised by the director on 16 October 2025
 

......................................... Cordula Lenehan Director

ACL Consultancy Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 30 October 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Old Carnegie Library
361 Ormskirk Road
Wigan
WN5 9AE

These financial statements were authorised for issue by the director on 16 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

ACL Consultancy Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 30 October 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	25% Straight Line
Motor Vehicles	20% Reducing Balance
Computer Equipment	20% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

ACL Consultancy Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 30 October 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

ACL Consultancy Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 30 October 2024

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2 (2023 - 3).

ACL Consultancy Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 30 October 2024

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2023	41,505	26,225	67,730
Additions	-	6,500	6,500
Disposals	-	(8,825)	(8,825)
At 30 October 2024	41,505	23,900	65,405
Depreciation
At 1 November 2023	32,807	16,886	49,693
Charge for the period	1,841	5,096	6,937
Eliminated on disposal	-	(5,776)	(5,776)
At 30 October 2024	34,648	16,206	50,854
Carrying amount
At 30 October 2024	6,857	7,694	14,551
At 31 October 2023	8,698	9,339	18,037

5

Debtors

Current	2024 £	2023 £
Trade debtors	17,716	224,294
Prepayments	-	4,238
Other debtors	349,078	29,172
	366,794	257,704

6

Creditors

Creditors: amounts falling due within one year

ACL Consultancy Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 30 October 2024

	2024 £	2023 £
Due within one year
Trade creditors	4,345	3,194
Taxation and social security	16,503	41,465
Accruals and deferred income	1,339	2,239
	22,187	46,898

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	8	42,060	51,807

7	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
A Ordinary of £50 each	50	2,500	50	2,500
B Ordinary of £25 each	40	1,000	40	1,000
C Ordinary of £10 each	10	100	10	100
D Ordinary of £40 each	15	600	15	600
	115	4,200	115	4,200

8	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Other borrowings	42,060	51,807