Registered number
09028951
ALW Consultancy Services Limited
Filleted Accounts
30 April 2025

ALW Consultancy Services Limited
Registered number: | 09028951
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | - |  |  | 98,182
Current assets
Debtors | 5 |  | 44,590 |  |  | 13,260
Creditors: amounts falling due within one year | 6 |  | (71,151) |  |  | (99,256)
Net current liabilities |  |  |  | (26,561) |  |  | (85,996)
Total assets less current liabilities |  |  |  | (26,561) |  |  | 12,186
Creditors: amounts falling due after more than one year | 7 |  |  | (2,648) |  |  | (10,462)
Net (liabilities)/assets |  |  |  | (29,209) |  |  | 1,724
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (29,210) |  |  | 1,723
Shareholders' funds |  |  |  | (29,209) |  |  | 1,724
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Watchman
Director
Approved by the board on 9 January 2026

ALW Consultancy Services Limited
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover relates purely to revenue earned from the rendering of services. Where the substance of a contract is that the company’s contractual obligations are performed gradually over time, revenue is recognised as contract activity progresses to reflect the company’s partial performance of its contractual obligations. The amount of revenue recognised reflects the extent to which the company has obtained the right to consideration through the services it has provided.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Goodwill is being written off in equal annual instalments over the director's estimate of its economic life of 20 years.
| Development expenditure
| Software development expenditure is written off in the period of expenditure except in circumstances when it may be deferred to future periods. These are: (a) there is a clearly defined project; and (b) the related expenditure is separately identifiable; and (c) the outcome of such a project has been assessed with reasonable certainty as to its technical feasibility and its ultimate commercial viability; and (d) the aggregate of the deferred development costs, any further development costs, and related production, selling and administration costs is reasonably expected to be exceeded by related future sales or other revenues; and (e) adequate resources exist, or are reasonably expected to be available, to enable the project to be completed and to provide any consequential increases in working capital. In the foregoing circumstances development expenditure is deferred to the extent that its recovery can be reasonably regarded as assured. In circumstances where development costs are deferred to future periods, they are amortised on a systematic basis.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Equipment | over 5 years
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Intangible fixed assets | £
| Goodwill and software development expenditure:
| Cost
| At 1 May 2024 | 209,693
| Disposals | (209,693)
| At 30 April 2025 | -
| Amortisation
| At 1 May 2024 | 111,511
| On disposals | (111,511)
| At 30 April 2025 | -
| Net book value
| At 30 April 2025 | -
| At 30 April 2024 | 98,182
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Equipment
£
| Cost
| At 1 May 2024 | 22,819
| Disposals | (22,269)
| At 30 April 2025 | 550
| Depreciation
| At 1 May 2024 | 22,819
| On disposals | (22,269)
| At 30 April 2025 | 550
| Net book value
| At 30 April 2025 | -
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | - |  | 13,260
| Other debtors | 44,590 |  | -
|  |  |  |  |  | 44,590 |  | 13,260
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 26,521 |  | 26,284
| Trade creditors | 880 |  | 6,703
| Corporation tax | 70 |  | 5,436
| Other taxes and social security costs | 213 |  | 6,824
| Other creditors | 43,467 |  | 54,009
|  |  |  |  |  | 71,151 |  | 99,256
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 2,648 |  | 10,462
8 | Related party transactions
| The director has loaned funds to the company. The loan balance at the year end was £39,317 (2024 - £33,877).
9 | Controlling party
| The company is controlled by the director.
10 | Other information
| ALW Consultancy Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 8 Redmires Close
| Ouston
| Chester le Street
| County Durham
| DH2 1SB

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