REGISTERED NUMBER: 05132425 (England and Wales)

A-CONSULT LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

S Ostergaard

J Parker

W C Tobin

SECRETARIES:

S Ostergaard

W C Tobin

REGISTERED OFFICE:

The Barn

Manor Business Park

East Drayton

Retford

Nottinghamshire

DN22 0LG

REGISTERED NUMBER:

05132425 (England and Wales)

SENIOR STATUTORY AUDITOR:

Tara Bellamy FCA

AUDITORS:

Duncan & Toplis Audit Limited, Statutory Auditor

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

FIXED ASSETS

Tangible assets

4

249,574

239,264

CURRENT ASSETS

Stocks

567,943

482,142

Debtors

5

3,635,995

2,424,926

Cash at bank

2,889,153

1,386,393

7,093,091

4,293,461

CREDITORS

Amounts falling due within one year

6

3,852,694

3,647,641

NET CURRENT ASSETS

3,240,397

645,820

TOTAL ASSETS LESS CURRENT LIABILITIES

3,489,971

885,084

PROVISIONS FOR LIABILITIES

50,040

48,658

NET ASSETS

3,439,931

836,426

CAPITAL AND RESERVES

Called up share capital

8

5,001

5,001

Share premium

249,999

249,999

Retained earnings

3,184,931

581,426

SHAREHOLDERS' FUNDS

3,439,931

836,426

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

W C Tobin - Director

1.	STATUTORY INFORMATION

A-Consult Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

Turnover

Turnover comprises revenue recognised by the company in respect of sales of pre-cast concrete tanks and associated contract work carried out, exclusive of value added tax and trade discounts.

Profit on contracts is recognised as the work is carried out and if the final outcome can be assessed with reasonable certainty. Turnover is recognised based on the proportion of costs incurred to date relative to the total expected costs of the contract. The extent that this exceeds the invoiced value of work completed at the statement of financial position date is included as amounts recoverable on contracts and is included in debtors on the statement of financial position. If payments on account are greater than turnover to date, this is classified as a deduction from any balance on that contract in amounts recoverable on contracts, with any residue balance in excess of cost being classified within creditors. Losses on long term contracts are recognised as soon as they have been identified.

Interest receivable

Interest income is recognised using the effective interest method.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on cost

Motor vehicles - 20% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the income statement on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

578,233

Additions

84,544

At 31 December 2025

662,777

DEPRECIATION

At 1 January 2025

338,969

Charge for year

74,234

At 31 December 2025

413,203

NET BOOK VALUE

At 31 December 2025

249,574

At 31 December 2024

239,264

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,608,116

1,196,965

Amounts owed by group undertakings

1,639,044

1,158,911

Amounts recoverable on contract

345,175

-

Other debtors

43,660

69,050

3,635,995

2,424,926

Amounts owed by group companies are unsecured, interest free and payable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

510,708

642,279

Amounts owed to group undertakings

1,142,128

838,688

Taxation and social security

760,405

550,779

Other creditors

1,439,453

1,615,895

3,852,694

3,647,641

Amounts owed to group companies are unsecured, interest free and payable on demand.

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

151,030

134,652

Between one and five years

101,654

86,581

252,684

221,233

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

NIL

Ordinary shares

£1

-

5,001

4,501

Ordinary A shares

£1

4,501

-

500

Ordinary B shares

£1

500

-

5,001

5,001

On 31st December 2025, 4,501 shares were reclassified as Ordinary A shares and 500 shares were reclassified as Ordinary B shares, all of which had previously been classified as Ordinary shares.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Tara Bellamy FCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

10.	CONTINGENT LIABILITIES

The company has no active performance guarantees in the financial year (2024: £141,582).

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by A-Consult Holding Group A/S.

The parent undertaking of the largest and smallest group for which consolidated accounts are prepared is A-Consult Holding Group A.S, a company incorporated in Denmark.

A-Consult Holding Group A/S registered address is: Indkildevej 6B, 9210 Aalborg SO, Denmark.

In the opinion of the directors this is the company's ultimate parent company.

A-Consult Holding Group A/S is ultimately controlled by SO Holding ApS.