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# CONSULTING AM LTD

## Company Registration Number:
06776872 (England and Wales)

## Unaudited statutory accounts for the year ended 30 June 2025

## Period of accounts

## Start date: 01 July 2024

## End date: 30 June 2025

# CONSULTING AM LTD

## Contents of the Financial Statements

for the Period Ended 30 June 2025

Company Information - 3 |
Balance sheet - 4 |
Additional notes - 6 |
Balance sheet notes - 9 |

# CONSULTING AM LTD

## Company Information

for the Period Ended 30 June 2025

Director: |  | Peter Ainsworth
|  | Anastasija Sevcova
Registered office: |  | Glanafon Moylegrove Cardigan GB-WLS SA43 3BW
Company Registration Number: |  | 06776872 (England and Wales)

# CONSULTING AM LTD

## Balance sheet

As at 30 June 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 4 | 441,728 | 963
Total fixed assets: |  | 441,728 | 963
Current assets
Debtors: | 5 | 6,806 | 41,624
Cash at bank and in hand: |  | 15,096 | 15,173
Total current assets: |  | 21,902 | 56,797
Creditors: amounts falling due within one year: | 6 | ( 432,158 ) | ( 76,250 )
Net current assets (liabilities): |  | ( 410,256 ) | ( 19,453 )
Total assets less current liabilities: |  | 31,472 | ( 18,490 )
Total net assets (liabilities): |  | 31,472 | ( 18,490 )

The notes form part of these financial statements

# CONSULTING AM LTD

## Balance sheet continued

As at 30 June 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 54 | 54
Profit and loss account: |  | 31,418 | ( 18,544 )
Shareholders funds: |  | 31,472 | ( 18,490 )

For the year ending 30 June 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 25 February 2026
And Signed On Behalf Of The Board By:

Name: Peter Ainsworth
Status: Director

The notes form part of these financial statements

# CONSULTING AM LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents amounts receivable for services provided during the year, excluding value added tax.
  Revenue is recognised when services are delivered and the company becomes entitled to consideration.

  Other accounting policies

  Government grants relating to capital expenditure are recognised as deferred income when received and released to the profit and loss account over the expected useful life of the related assets on a systematic basis consistent with the depreciation of those assets.

# CONSULTING AM LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# CONSULTING AM LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

- ## 3. Off balance sheet disclosure

  No

# CONSULTING AM LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Office equipment | Total
--- | --- | --- | --- | ---
Cost | £ | £ | £ | £
At 01 July 2024 | - | - | 3,710 | 3,710
Additions | 434,313 | 7,499 | 0 | 441,812
Disposals | - | - | - | -
Revaluations | - | - | - | -
Transfers | - | - | - | -
At 30 June 2025 | 434,313 | 7,499 | 3,710 | 445,522
Depreciation |  |  |  |
At 01 July 2024 | 0 | 0 | 2,747 | 2,747
Charge for year | 0 | 781 | 266 | 1,047
On disposals | - | - | - | -
Other adjustments | - | - | - | -
At 30 June 2025 | 0 | 781 | 3,013 | 3,794
Net book value |  |  |  |
At 30 June 2025 | 434,313 | 6,718 | 697 | 441,728
At 30 June 2024 | 0 | 0 | 963 | 963

Tangible fixed assets are stated at cost less accumulated depreciation.
Land and buildings comprise costs incurred in relation to a development project, including construction of a building and associated infrastructure, which was incomplete at the balance sheet date and not yet available for use. No depreciation has been charged on these assets as they had not been brought into use. Additions during the year primarily represent capitalised development and construction expenditure funded by government grants.
Plant and machinery and office and computer equipment are depreciated on a straight-line basis at 25% of cost per annum (four-year useful economic life).

# CONSULTING AM LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 5. Debtors

| 2025 £ | 2024 £
--- | --- | ---
Trade debtors |  | 41,624
Other debtors | 6,806 |
Total | 6,806 | 41,624

Debtors at the June 2025 balance sheet date comprise amounts recoverable from HM Revenue & Customs in respect of VAT and PAYE/NIC.

# CONSULTING AM LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 6.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 999 | 76,250
Taxation and social security | 556 |
Other creditors | 430,603 |
Total | 432,158 | 76,250

Creditors: amounts falling due within one year
Creditors comprise trade creditors, social security liabilities, other short-term accruals and deferred government grant income (included within other creditors).
Deferred government grant income represents capital funding received in respect of project expenditure where the related asset remained incomplete at the balance sheet date. Recognition in income has therefore been deferred pending completion of the asset and satisfaction of the associated grant conditions. The deferred grant income broadly corresponds to capital expenditure incurred on the development project during the year.

# CONSULTING AM LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

- ## 7. Changes in presentation and prior period adjustments

  Changes in presentation
  During the year the company reviewed the presentation and classification of certain balances to better reflect the underlying substance of the company’s assets and financing arrangements.
  Land owned by the company has been recognised within tangible fixed assets at cost of £145,000 together with a corresponding deferred capital grant liability of £145,000, resulting in no impact on net assets.
  In addition, amounts previously presented as a loan from Adventure Beyond Limited of £50,000 have been reclassified as equity, reflecting the substance of the arrangement as a capital contribution with participation rights in future sale proceeds and no contractual obligation for repayment.
  These reclassifications have been applied in the current reporting period to better reflect the substance of the arrangements. No amendments have been made to the prior year statutory accounts previously filed.

# CONSULTING AM LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 8.1.Related party disclosures

Name of related party: | Adventure Beyond Limited
Description of relationship:
Contractual funding partner
Description of the transaction:
Funding provided under contract to support project development with contingent participation in any subsequent sale proceeds and no contractual obligation for repayment. The numerical balances shown below are unchanged from the prior year; however, the amount has been reclassified from a loan liability to equity during the current period to better reflect the substance of the arrangement. Consequently, it is presented within equity (Retained Earnings) at 30 June 2025, whereas the prior year comparative continues to reflect its previous presentation as a loan liability.
Balance at 01 July 2024 | 50,000
Balance at 30 June 2025 | 50,000

# CONSULTING AM LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

- ## 9. Post balance sheet events

  Post balance sheet events
  Subsequent to the year end, planning permission relating to the company’s development project was quashed following judicial review proceedings. As a result, there is uncertainty regarding the timing and conditions under which the project will proceed. The director is continuing to pursue the development and considers the company to remain a going concern.
  This event occurred after the balance sheet date and therefore no adjustment has been made to the amounts recognised in the financial statements.