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Registered Number: 14808452
England and Wales
XL CONSULTING UK LTD
Unaudited Financial Statements
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

XL CONSULTING UK LTD Contents Page For the year ended 30 April 2025
Statement of financial position | 1
Notes to the financial statements | 2

XL CONSULTING UK LTD Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,152 |  | 1,536
|  | 1,152 |  | 1,536
Current assets |  |  |
Debtors | 4 | 3,805 |  | 26,297
Cash at bank and in hand |  | 5,300 |  | 1,534
|  | 9,105 |  | 27,831
Creditors: amount falling due within one year | 5 | (7,708) |  | (27,000)
Net current assets |  | 1,397 |  | 831
Total assets less current liabilities |  | 2,549 |  | 2,367
Provisions for liabilities | 6 | (336) |  | 0
Net assets |  | 2,213 |  | 2,367
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 2,113 |  | 2,267
Shareholders' funds |  | 2,213 |  | 2,367
For the year ended 30 April 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 16 April 2026 and were signed by:
------------------------------- Xiaoke LI Director
1

XL CONSULTING UK LTD Notes to the Financial Statements For the year ended 30 April 2025
General Information XL CONSULTING UK LTD is a private company, limited by shares, registered in England and Wales, registration number 14808452, registration address 167-169 GREAT PORTLAND STREET, LONDON, W1W 5PF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 May 2024 | 2,048 |  | 2,048
Additions | - |  | -
Disposals | - |  | -
At 30 April 2025 | 2,048 |  | 2,048
Depreciation
At 01 May 2024 | 512 |  | 512
Charge for year | 384 |  | 384
On disposals | - |  | -
At 30 April 2025 | 896 |  | 896
Net book values
Closing balance as at 30 April 2025 | 1,152 |  | 1,152
Opening balance as at 01 May 2024 | 1,536 |  | 1,536
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 0 |  | 26,297
Directors' Current Accounts | 3,805 |  | 0
| 3,805 |  | 26,297
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 22,804
Barclaycard | 1,639 |  | 0
Capitalontap | 1,545 |  | 0
Corporation Tax | 363 |  | 288
PAYE & Social Security | 173 |  | 0
Accrued Expenses | 720 |  | 600
Other Creditors | (1) |  | 0
Wages & Salaries Control Account | 2,977 |  | 0
Directors' Current Accounts | 0 |  | 2,372
VAT | 292 |  | 936
| 7,708 |  | 27,000
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 219 |  | 0
Pension Provisions | 117 |  | 0
| 336 |  | 0
2