Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC507410 A H Gilbert E E Gilbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC507410 2024-06-30 SC507410 2025-06-30 SC507410 2024-07-01 2025-06-30 SC507410 frs-core:CurrentFinancialInstruments 2025-06-30 SC507410 frs-core:ComputerEquipment 2025-06-30 SC507410 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC507410 frs-core:ComputerEquipment 2024-06-30 SC507410 frs-core:ShareCapital 2025-06-30 SC507410 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC507410 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC507410 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC507410 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC507410 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC507410 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC507410 frs-bus:Director1 2024-07-01 2025-06-30 SC507410 frs-bus:Director1 2024-06-30 SC507410 frs-bus:Director1 2025-06-30 SC507410 frs-bus:Director2 2024-07-01 2025-06-30 SC507410 frs-countries:Scotland 2024-07-01 2025-06-30 SC507410 2023-06-30 SC507410 2024-06-30 SC507410 2023-07-01 2024-06-30 SC507410 frs-core:CurrentFinancialInstruments 2024-06-30 SC507410 frs-core:ShareCapital 2024-06-30 SC507410 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC507410
AEG Consultants Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Infinity Partnership
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC507410
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 18,893 25,762
Cash at bank and in hand 7,376 10,945
26,269 36,707
Creditors: Amounts Falling Due Within One Year 6 (5,220 ) (17,571 )
NET CURRENT ASSETS (LIABILITIES) 21,049 19,136
TOTAL ASSETS LESS CURRENT LIABILITIES 21,049 19,136
NET ASSETS 21,049 19,136
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 21,047 19,134
SHAREHOLDERS' FUNDS 21,049 19,136
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
A H Gilbert
Director
31st October 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
AEG Consultants Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC507410 . The registered office is 6 Bon Accord Square, Aberdeen, AB11 6XU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Computer Equipment 33% on cost
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2024 1,409
As at 30 June 2025 1,409
Depreciation
As at 1 July 2024 1,409
As at 30 June 2025 1,409
...CONTINUED
Page 2
Page 3
Net Book Value
As at 30 June 2025 -
As at 1 July 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,330 24,017
Other debtors 6,563 1,745
18,893 25,762
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) 2,833
Other creditors 2,000 4,000
Taxation and social security 3,221 10,738
5,220 17,571
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mr Alan Gilbert 1,745 21,318 16,500 - -
The above loan is unsecured, interest free and repayable on demand.
Page 3