AJN EDUCATIONAL CONSULTANCY LIMITED 31/03/2025 iXBRL

Company registration number: 09900634

AJN EDUCATIONAL CONSULTANCY LIMITED

Unaudited filleted financial statements

31 March 2025

AJN EDUCATIONAL CONSULTANCY LIMITED

Contents

Accountants report

Statement of financial position

Notes to the financial statements

AJN EDUCATIONAL CONSULTANCY LIMITED

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of AJN EDUCATIONAL CONSULTANCY LIMITED

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AJN EDUCATIONAL CONSULTANCY LIMITED for the year ended 31 March 2025 which comprise the statement of financial position and 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 http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of AJN EDUCATIONAL CONSULTANCY LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of AJN EDUCATIONAL CONSULTANCY LIMITED and state those matters that we have agreed to state to the board of directors of AJN EDUCATIONAL CONSULTANCY LIMITED 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 AJN EDUCATIONAL CONSULTANCY LIMITED and its board of directors as a body for our work or for this report.

It is your duty to ensure that AJN EDUCATIONAL CONSULTANCY LIMITED 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 AJN EDUCATIONAL CONSULTANCY LIMITED. You consider that AJN EDUCATIONAL CONSULTANCY LIMITED 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 AJN EDUCATIONAL CONSULTANCY LIMITED. 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 financial statements.

J W Swales & Co Limited

Chartered Accountants

The Grange

The Street

Yatton Keynell

Wiltshire

2 December 2025

AJN EDUCATIONAL CONSULTANCY LIMITED

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Current assets
Debtors	6	75,288		58,241
Cash at bank and in hand		34,761		56,266
		_______		_______
		110,049		114,507
Creditors: amounts falling due
within one year	7	( 97,456)		( 66,909)
		_______		_______
Net current assets			12,593		47,598
			_______		_______
Total assets less current liabilities			12,593		47,598

Creditors: amounts falling due
after more than one year	8		( 2,652)		( 13,099)
			_______		_______
Net assets			9,941		34,499
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			9,841		34,399
			_______		_______
Shareholders funds			9,941		34,499
			_______		_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 02 December 2025 , and are signed on behalf of the board by:

Anthony Nemecek

Director

Company registration number: 09900634

AJN EDUCATIONAL CONSULTANCY LIMITED

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is J W Swales & Co Limited, The Grange, The Street, Yatton Keynell, SN14 7BA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in statement of comprehensive income.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	20 %	straight line
IT Equipment	-	33.33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of the financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the employee related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Fixtures, fittings and equipment	Tangible assets - user defined	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	5,049	5,017	10,066
	_______	_______	_______
Depreciation
At 1 April 2024 and 31 March 2025	5,049	5,017	10,066
	_______	_______	_______
Carrying amount
At 31 March 2025	-	-	-
	_______	_______	_______
At 31 March 2024	-	-	-
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	8,400	48,245
Other debtors	66,888	9,996
	_______	_______
	75,288	58,241
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	16,072	12,742
Corporation tax	66,147	28,304
Social security and other taxes	11,001	11,146
Other creditors	4,236	14,717
	_______	_______
	97,456	66,909
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	2,652	13,099
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Anthony Nemecek	10,000	56,888	66,888
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Anthony Nemecek	20,440	( 10,440)	10,000
		_______	_______	_______