Almond Property Consultants Limited

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Almond Property Consultants Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Almond Property Consultants Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member 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/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Almond Property Consultants Limited , as a body, in accordance with the terms of our engagement letter dated 14 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Almond Property Consultants Limited and state those matters that we have agreed to state to the directors of Almond Property Consultants 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 Almond Property Consultants Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Almond Property Consultants Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Almond Property Consultants Limited . You consider that Almond Property Consultants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Almond Property Consultants 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 financial statements.

ERC Accountants & Business Advisers Limited

13 October 2025

ERC Accountants & Business Advisers Limited

Chartered Accountants

11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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Almond Property Consultants Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 07596786

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,662		5,250

			6,662		5,250
CURRENT ASSETS
Debtors	5	68,363		56,436
Cash at bank and in hand		65,411		13,078

		133,774		69,514
Creditors: Amounts Falling Due Within One Year	6	(83,598 )		(33,610 )

NET CURRENT ASSETS (LIABILITIES)			50,176		35,904

TOTAL ASSETS LESS CURRENT LIABILITIES			56,838		41,154

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,266 )		(997 )

NET ASSETS			55,572		40,157

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			55,570		40,155

SHAREHOLDERS' FUNDS			55,572		40,157

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Almond Property Consultants Limited

Balance Sheet (continued)

As At 31 March 2025

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.

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

Mrs S J Taylor

Director

13 October 2025

The notes on pages 4 to 6 form part of these financial statements.

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Almond Property Consultants Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Almond Property Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07596786 . The registered office is 2 Queen Square, Liverpool, Merseyside, L1 1RH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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.

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery

20% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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Almond Property Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant and machinery
	£
Cost
As at 1 April 2024	12,951
Additions	3,078

As at 31 March 2025	16,029

Depreciation
As at 1 April 2024	7,701
Provided during the period	1,666

As at 31 March 2025	9,367

Net Book Value
As at 31 March 2025	6,662

As at 1 April 2024	5,250

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	68,363	56,436

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	16,619	13,388
VAT	10,050	7,641
Client monies	54,648	5,487
Accruals and deferred income	1,149	572
Directors' loan accounts	1,132	6,522

	83,598	33,610

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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Almond Property Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	13,377	17,472
Later than one year and not later than five years	6,057	19,434

	19,434	36,906

9. Related Party Transactions

The following related party transactions were undertaken during the year:

The directors withdrew amounts totalling £82,644 (2024: £85,541), introduced £32,114 (2024: £62,420) and were issued dividends of £45,140 (2024: £29,300). At the year end the company owed the directors £1,132 (2024: £6,522).

Dividends were paid to the directors in respect of their shareholdings totalling £45,140 (2024: £29,300).

The aggregate remuneration paid to key management personnel for the year was £Nil (2024: £Nil).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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