Always Consult Ltd - Filleted accounts

Registered number

06882250

Always Consult Ltd

Filleted Accounts

31 March 2025

Always Consult Ltd
Registered number:		06882250
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		10,350			9,630
Investments	5		500			-
			10,850			9,630

Current assets
Debtors	6	329,690			157,679
Cash at bank and in hand		131,360			7,658
		461,050			165,337

Creditors: amounts falling due within one year	7	(340,657)			(74,190)

Net current assets			120,393			91,147

Net assets			131,243			100,777

Capital and reserves
Called up share capital			1			1
Profit and loss account			131,242			100,776

Shareholders' funds			131,243			100,777

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R Christie
Director
Approved by the board on 3 November 2025

Always Consult Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		20		19


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2024				9,500
	At 31 March 2025				9,500

	Amortisation
	At 1 April 2024				9,500
	At 31 March 2025				9,500

	Net book value
	At 31 March 2025				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				19,117
	Additions				6,944
	Disposals				(6,575)
	At 31 March 2025				19,486

	Depreciation
	At 1 April 2024				9,487
	Charge for the year				3,450
	On disposals				(3,801)
	At 31 March 2025				9,136

	Net book value
	At 31 March 2025				10,350
	At 31 March 2024				9,630


5	Investments
Investments in
subsidiary
undertakings
£
	Cost
	Additions				500

	At 31 March 2025				500


6	Debtors		2025		2024
£				£

	Trade debtors		321,032		56,350
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		-		97,222
	Prepayments		8,658		4,107
			329,690		157,679


7	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		208,192		62,795
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		883		-
	Taxation and social security costs		69,013		9,574
	Directors loan accounts		1,009		703
	Accruals		49,560		1,118
	Other creditors		12,000		-
			340,657		74,190


8	Related party transactions

	During the year the company purchased consultancy services from Signal Consulting Ltd, a company in which R Christie is also a director of £75,169 (2024: £67,602).

	During the year the company purchased consultancy services from Kawai-Calderhead Consulting Ltd, a company in which W G Kawai-Calderhead is also a director of £756 (2024: £3,672).

	During the year the company purchased support services from Coaching Academy of Sports Education Ltd, a subsidiary company in which R Christie is also a director of £80,833 (2024: £nil).

	At the yearend the company owed loans to Signal Consulting Ltd, a company in which R Christie is also a director of £441 (2024: £47,222 owed by Signal Consulting Ltd) .

	At the yearend the company owed loans to Kawai-Calderhead Consulting Ltd, a company in which W G Kawai-Calderhead is also a director of £441 (2024: £50,000 owed by Kawai-Calderhead Consulting Ltd).

9	Controlling party

	The company is controlled by the directors who are also directors of Signal Consulting Ltd and Kawai-Calderhead Consulting Ltd, who own 100% of the issued share capital.


10	Other information

	Always Consult Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	7 Napoleon Drive
	Redwood Park
	Shrewsbury
	Shropshire
	SY3 5PH