AES CONSULTING SERVICES LTD


Directors	DOHERTY, Paul Richard Liam
	STEWART, Daniel


Registered Address	0/1 280a St. Vincent Street
	Glasgow
	G2 5RL


Registered Number	SC737804 (Scotland)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	16,580		8,955
Cash at bank and on hand		60,684		38,436
		77,264		47,391
Creditors amounts falling due within one year	4	(69,330)		(54,220)
Net current assets (liabilities)			7,934		(6,829)
Total assets less current liabilities			7,934		(6,829)
Net assets			7,934		(6,829)
Capital and reserves
Called up share capital			100		100
Profit and loss account			7,834		(6,929)
Shareholders' funds			7,934		(6,829)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 23 October 2025, and are signed on its behalf by:

DOHERTY, Paul Richard Liam
Director
Registered Company No. SC737804

AES CONSULTING SERVICES LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	16,580	8,955
Total	16,580	8,955

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	66,564	49,480
Other creditors	16	2,100
Accrued liabilities and deferred income	2,750	2,640
Total	69,330	54,220

5.	Directors advances, credits and guarantees
	At the year-end, there was a balance due to the Directors from AES Consulting Services Ltd of £16 (2024: £2,100). This loan is interest-free and is repayable on demand.

6.	Controlling party
	There is no ultimate controlling party.