REGISTERED NUMBER: 08533231 (England and Wales)

Director's Report and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

AS Mentoring Ltd

Page

Company Information

1

Director's Report

2

Statement of Director's Responsibilities

3

Income Statement

4

Balance Sheet

5

Statement of Changes in Equity

6

Notes to the Financial Statements

7

DIRECTOR:

D Perkins

REGISTERED OFFICE:

The Coach House

Ealing Green

London

W5 5ER

REGISTERED NUMBER:

08533231 (England and Wales)

ACCOUNTANTS:

Bennett and Company

Chartered Certified Accountants

The Coach House

Ealing Green

London

W5 5ER

The director presents his report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of specialist coaching and mentoring for people with Asperger Syndrome and other potentially exclusionary conditions.

DIRECTOR

D Perkins held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

D Perkins - Director

8 December 2025

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

TURNOVER

291,618

349,649

Administrative expenses

282,092

297,032

OPERATING PROFIT

4

9,526

52,617

Interest receivable and similar income

1,168

538

10,694

53,155

Interest payable and similar expenses

5

-

PROFIT BEFORE TAXATION

10,689

53,155

Tax on profit

3,479

10,502

PROFIT FOR THE FINANCIAL YEAR

7,210

42,653

FIXED ASSETS

Tangible assets

6

4,119

3,757

CURRENT ASSETS

Debtors

7

70,112

86,001

Cash at bank

5,147

40,139

75,259

126,140

CREDITORS

Amounts falling due within one year

8

26,315

38,044

NET CURRENT ASSETS

48,944

88,096

TOTAL ASSETS LESS CURRENT LIABILITIES

53,063

91,853

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

53,062

91,852

SHAREHOLDERS' FUNDS

53,063

91,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the director and authorised for issue on 8 December 2025 and were signed by:

D Perkins - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 April 2023

1

107,699

107,700

Changes in equity

Dividends

-

(58,500

)

(58,500

)

Total comprehensive income

-

42,653

42,653

Balance at 31 March 2024

1

91,852

91,853

Changes in equity

Dividends

-

(46,000

)

(46,000

)

Total comprehensive income

-

7,210

7,210

Balance at 31 March 2025

1

53,062

53,063

1.	STATUTORY INFORMATION

AS Mentoring Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 15 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.25

31.3.24

£

£

Depreciation - owned assets

1,373

1,252

Pension costs

4,511

2,363

5.

DIVIDENDS

31.3.25

31.3.24

£

£

Ordinary share of £1

Final

46,000

58,500

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

2,029

9,492

11,521

Additions

-

1,735

1,735

At 31 March 2025

2,029

11,227

13,256

DEPRECIATION

At 1 April 2024

1,172

6,592

7,764

Charge for year

214

1,159

1,373

At 31 March 2025

1,386

7,751

9,137

NET BOOK VALUE

At 31 March 2025

643

3,476

4,119

At 31 March 2024

857

2,900

3,757

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

70,112

86,001

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,537

1,552

Taxation and social security

22,915

35,793

Other creditors

1,863

699

26,315

38,044

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

1

1