Austin Consultants Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Austin Consultants Limited for the year ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Austin Consultants Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Austin Consultants Limited , as a body, in accordance with the terms of our engagement letter dated 27 February 2018. Our work has been undertaken solely to prepare for your approval the accounts of Austin Consultants Limited and state those matters that we have agreed to state to the directors of Austin Consultants Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Austin Consultants Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Austin Consultants Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Austin Consultants Limited . You consider that Austin Consultants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Austin Consultants Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

PAH Accounting

20 May 2026

PAH Accounting

FCCA

61 Spitalcroft Road

Devizes

SN10 3FJ

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Austin Consultants Limited

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 06352633

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,225		11,494
Investments	5		100,000		100,000

			111,225		111,494
CURRENT ASSETS
Debtors	6	521,247		443,724
Cash at bank and in hand		109,826		5,996

		631,073		449,720
Creditors: Amounts Falling Due Within One Year	7	(463,881 )		(296,083 )

NET CURRENT ASSETS (LIABILITIES)			167,192		153,637

TOTAL ASSETS LESS CURRENT LIABILITIES			278,417		265,131

Creditors: Amounts Falling Due After More Than One Year	8		(45,833 )		(95,833 )

NET ASSETS			232,584		169,298

CAPITAL AND RESERVES
Called up share capital	10		1		1
Share premium account			9,000		9,000
Profit and Loss Account			223,583		160,297

SHAREHOLDERS' FUNDS			232,584		169,298

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Austin Consultants Limited

Balance Sheet (continued)

As At 31 August 2025

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.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Thoroughgood

Director

20 May 2026

The notes on pages 4 to 6 form part of these financial statements.

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Austin Consultants Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Austin Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06352633 . The registered office is Carpenter House Innovation Centre, Broad Quay, Bath, Somerset, BA1 1UD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Straight Line
Computer Equipment	25% reducing balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Austin Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 18)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 September 2024	53,540
Additions	4,458

As at 31 August 2025	57,998

Depreciation
As at 1 September 2024	42,046
Provided during the period	4,727

As at 31 August 2025	46,773

Net Book Value
As at 31 August 2025	11,225

As at 1 September 2024	11,494

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 September 2024	100,000

As at 31 August 2025	100,000

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	100,000

As at 1 September 2024	100,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	453,905	378,149
Prepayments and accrued income	3,972	-
Deposits held	4,592	4,592
Staff loans	-	800
Net wages	-	1,405
Amounts owed by group undertakings	58,778	58,778

	521,247	443,724

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Austin Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	160,900	23,531
Bank loans and overdrafts	-	6,387
Other taxes and social security	23,905	12,010
VAT	63,073	44,102
Other creditors	9,948	9,484
Accruals and deferred income	178,988	158,372
Directors' loan accounts	27,067	42,197

	463,881	296,083

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	45,833	95,833

9. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured.

The Coronavirus Business interruption loan is secured by a fixed and floating charge by Barclays Bank UK PLC dated 12th June 2020

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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