Company registration number 11937233 (England and Wales)
A, L & CO MANAGEMENT CONSULTING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
A, L & CO MANAGEMENT CONSULTING LTD
COMPANY INFORMATION
Director
Mr A F Sharwood
Company number
11937233
Registered office
48 Patch Street
Bromsgrove
B61 0FX
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Barclays Bank Plc
1 Churchill Place
London
E14 5HP
A, L & CO MANAGEMENT CONSULTING LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
A, L & CO MANAGEMENT CONSULTING LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF A, L & CO MANAGEMENT CONSULTING LTD FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A, L & Co Management Consulting Ltd for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of A, L & Co Management Consulting Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A, L & Co Management Consulting Ltd and state those matters that we have agreed to state to the b oard of d irectors of A, L & Co Management Consulting Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A, L & Co Management Consulting Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that A, L & Co Management Consulting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A, L & Co Management Consulting Ltd. You consider that A, L & Co Management Consulting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A, L & Co Management Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
16 September 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
A, L & CO MANAGEMENT CONSULTING LTD
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
488
78
Current assets
Debtors
4
28,217
34,347
Cash at bank and in hand
18,918
27,966
47,135
62,313
Creditors: amounts falling due within one year
5
(45,888)
(54,712)
Net current assets
1,247
7,601
Total assets less current liabilities
1,735
7,679
Creditors: amounts falling due after more than one year
6
(1,434)
(7,435)
Provisions for liabilities
8
(98)
(17)
Net assets
203
227
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
103
127
Total equity
203
227

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

A, L & CO MANAGEMENT CONSULTING LTD
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 16 September 2025 and are signed on its behalf by:
Mr A F Sharwood
Director
Company registration number 11937233 (England and Wales)
A, L & CO MANAGEMENT CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

A, L & Co Management Consulting Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 48 Patch Street, Bromsgrove, B61 0FX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
33% on cost
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

A, L & CO MANAGEMENT CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
A, L & CO MANAGEMENT CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
3
Tangible fixed assets
Computer equipment
£
Cost
At 1 April 2024
117
Additions
673
At 31 March 2025
790
Depreciation and impairment
At 1 April 2024
39
Depreciation charged in the year
263
At 31 March 2025
302
Carrying amount
At 31 March 2025
488
At 31 March 2024
78
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
18,660
-
0
Other debtors
9,557
34,347
28,217
34,347
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,066
6,064
Trade creditors
190
-
0
Taxation and social security
38,101
46,963
Other creditors
1,531
1,685
45,888
54,712
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,434
7,435
A, L & CO MANAGEMENT CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
7
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Bank loans
7,500
13,499
Bank loans are secured by way of a fixed and floating charge over all assets of the company.
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
98
17
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
50
50
50
50
Ordinary B of £1 each
50
50
50
50
100
100
100
100
10
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Loan accounts
-
-
4,757
4,757
-
4,757
4,757

The directors' loan accounts were repaid within nine months of the year end.

11
Ultimate controlling party

The ultimate controlling party is Mr A F Sharwood and Mrs L E Sharwood.

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