Registration number: 15679061

PAS2035 CONSULTANTS LTD

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

PAS2035 CONSULTANTS LTD

(Registration number: 15679061)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	275	481
Current assets
Debtors	6	2,760	-
Cash at bank and in hand		36,593	3,690
		39,353	3,690
Creditors: Amounts falling due within one year	7	(19,189)	(3,862)
Net current assets/(liabilities)		20,164	(172)
Total assets less current liabilities		20,439	309
Provisions for liabilities		(52)	(91)
Net assets		20,387	218
Capital and reserves
Called up share capital		20	20
Retained earnings		20,367	198
Shareholders' funds		20,387	218

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 May 2026 and signed on its behalf by:
 

Mr J Nelson Director

Mrs S L Nelson Director

PAS2035 CONSULTANTS LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
16 Highmeadow
Uphilland
Skelmersdale
WN8 0BE

These financial statements were authorised for issue by the Board on 18 May 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

PAS2035 CONSULTANTS LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2025 - 1).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	207	137

PAS2035 CONSULTANTS LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	619	619
At 31 March 2026	619	619
Depreciation
At 1 May 2025	138	138
Charge for the period	206	206
At 31 March 2026	344	344
Carrying amount
At 31 March 2026	275	275
At 30 April 2025	481	481

6

Debtors

Current	2026 £	2025 £
Trade debtors	2,760	-
	2,760	-

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	71	32
Taxation and social security		17,378	2,090
Accruals and deferred income		1,740	1,740
		19,189	3,862

PAS2035 CONSULTANTS LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	71	32