REGISTERED NUMBER: 07364883 (England and Wales)

I A L Consulting Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

to

5

DIRECTOR:

I A Lewis

REGISTERED OFFICE:

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

REGISTERED NUMBER:

07364883 (England and Wales)

ACCOUNTANTS:

Tearle & Carver Limited

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of I A L Consulting Limited for the year ended 31 March 2025 which comprise the Income Statement, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of I A L Consulting Limited in accordance with the terms of our engagement letter dated 14 November 2023. Our work has been undertaken solely to prepare for your approval the financial statements of I A L Consulting Limited and state those matters that we have agreed to state to the director of I A L Consulting Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than I A L Consulting Limited and its director for our work or for this report.

It is your duty to ensure that I A L Consulting 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 I A L Consulting Limited. You consider that I A L Consulting 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 I A L Consulting 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.

Tearle & Carver Limited

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

Date: .............................................

FIXED ASSETS

Intangible assets

4

12,685

-

Tangible assets

5

6,054

32,622

18,739

32,622

CURRENT ASSETS

Debtors

6

202,061

168,373

Cash at bank

118,754

577,957

320,815

746,330

CREDITORS

Amounts falling due within one year

7

120,230

34,542

NET CURRENT ASSETS

200,585

711,788

TOTAL ASSETS LESS CURRENT LIABILITIES

219,324

744,410

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

219,323

744,409

SHAREHOLDERS' FUNDS

219,324

744,410

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 December 2025 and were signed by:

I A Lewis - Director

1.	STATUTORY INFORMATION

I A L Consulting Limited 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.

Goodwill

Intangibles, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

12,685

At 31 March 2025

12,685

NET BOOK VALUE

At 31 March 2025

12,685

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

5,838

58,190

17,888

81,916

Disposals

-

(58,190

)

-

(58,190

)

At 31 March 2025

5,838

-

17,888

23,726

DEPRECIATION

At 1 April 2024

1,459

33,641

14,194

49,294

Charge for year

1,095

-

924

2,019

Eliminated on disposal

-

(33,641

)

-

(33,641

)

At 31 March 2025

2,554

-

15,118

17,672

NET BOOK VALUE

At 31 March 2025

3,284

-

2,770

6,054

At 31 March 2024

4,379

24,549

3,694

32,622

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Trade debtors

202,061

168,373

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Amounts owed to participating interests

84,200

-

Corporation tax

27,569

30,581

Social security and other taxes

160

-

Directors' current accounts

4,603

263

Accruals and deferred income

3,698

3,698

120,230

34,542

8.	RELATED PARTY DISCLOSURES

Included in other creditors is an amount due to Mr I Lewis, a director. At the year end, the amount owed to director was £4,604 (2024: £263). This loan is unsecured, interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by IAL Ventures Ltd, a company, which owns 100% of the share capital.