AAA CONSULTANCY SERVICES LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 5213822

AAA CONSULTANCY SERVICES LIMITED

Unaudited Financial Statements

31 August 2025

AAA CONSULTANCY SERVICES LIMITED

Financial Statements

Year ended 31 August 2025

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

AAA CONSULTANCY SERVICES LIMITED

Director's Report

Year ended 31 August 2025

The director presents her report and the unaudited financial statements of the company for the year ended 31 August 2025 .

Principal activities

The company offers the following services: consultancy and training on financial and legal services. The company is not required to be VAT registered as the work is performed overseas, which is outside the scope of VAT. The company provides training and courses mostly to developing countries on behalf of International Institutions.

Director

The director who served the company during the year was as follows:

Mrs. J. Williams

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 22 September 2025 and signed on behalf of the board by:

Mrs. J. Williams
Director

Registered office:

3 Coniston Road

Bromley

Kent

United Kingdom

BR14JG

AAA CONSULTANCY SERVICES LIMITED

Statement of Income and Retained Earnings

Year ended 31 August 2025

	2025	2024
Note	£	£
Turnover	85,596	52,836

	--------	--------
Gross profit	85,596	52,836

Administrative expenses	71,379	93,509
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Operating profit/(loss)	14,217	( 40,673)

Other interest receivable and similar income		5	102
		--------	--------
Profit/(loss) before taxation	5	14,222	( 40,571)

Tax on profit/(loss)	( 485)	–
	--------	--------
Profit/(loss) for the financial year and total comprehensive income	14,707	( 40,571)
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Dividends paid and payable	( 500)	( 500)

Retained earnings at the start of the year	42,796	83,867
	--------	--------
Retained earnings at the end of the year	57,003	42,796
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All the activities of the company are from continuing operations.

AAA CONSULTANCY SERVICES LIMITED

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		460	–

Current assets

Debtors	7	1,350	1,380
Cash at bank and in hand		68,759	62,321
		--------	--------
		70,109	63,701

Creditors: amounts falling due within one year	8	13,366		20,705
		--------		--------
Net current assets			56,743	42,996
			--------	--------
Total assets less current liabilities			57,203	42,996
			--------	--------

Capital and reserves

Called up share capital	200	200
Profit and loss account	57,003	42,796
	--------	--------
Shareholder funds	57,203	42,996
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These financial statements have been prepared 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'.

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

Director's responsibilities:

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

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 September 2025 , and are signed on behalf of the board by:

Mrs. J. Williams
Director

Company registration number: 5213822

AAA CONSULTANCY SERVICES LIMITED

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Coniston Road, Bromley, Kent, BR14JG, United Kingdom.

2. Statement of compliance

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'.

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.

Revenue recognition

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.

Income tax

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. 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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, at the year end the exschnage rate is applied to show the rates in GB Sterling.

Tangible assets

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

	Computer equipment	-	25% straight line

Impairment of fixed assets

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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	153	–
	----	----

6. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 September 2024	3,491	3,491
Additions	611	611
	-------	-------
At 31 August 2025	4,102	4,102
	-------	-------
Depreciation
At 1 September 2024	3,489	3,489
Charge for the year	153	153
	-------	-------
At 31 August 2025	3,642	3,642
	-------	-------
Carrying amount
At 31 August 2025	460	460
	-------	-------
At 31 August 2024	2	2
	-------	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	1,350	1,380
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,257	4,819
Corporation tax	–	485
Other creditors	9,109	15,401
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	13,366	20,705
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9. Director's advances, credits and guarantees

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

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs. J. Williams	( 15,401)	–	6,292	( 9,109)
	--------	----	-------	-------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs. J. Williams	( 5,335)	( 10,066)	–	( 15,401)
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