Acg Consulting Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09003509

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		713

			-		713
CURRENT ASSETS
Debtors	5	2,605		89
Cash at bank and in hand		27,150		28,629

		29,755		28,718
Creditors: Amounts Falling Due Within One Year	6	(15,997 )		(3,555 )

NET CURRENT ASSETS (LIABILITIES)			13,758		25,163

TOTAL ASSETS LESS CURRENT LIABILITIES			13,758		25,876

NET ASSETS			13,758		25,876

CAPITAL AND RESERVES
Called up share capital	7		6		6
Profit and Loss Account			13,752		25,870

SHAREHOLDERS' FUNDS			13,758		25,876

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Acg Consulting Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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 Alec Gordon

Director

26/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Acg Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09003509 . The registered office is Greetwell Place, 2 Lime Kiln Way, Lincoln, LN2 4US.

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:

Plant & Machinery	Straight Line 33% and 50% at cost
Computer Equipment	Straight Line 33% and 50% at cost

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.

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 years 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.

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Acg Consulting Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	708	5,627	6,335

As at 30 April 2026	708	5,627	6,335

Depreciation
As at 1 May 2025	708	4,914	5,622
Provided during the period	-	713	713

As at 30 April 2026	708	5,627	6,335

Net Book Value
As at 30 April 2026	-	-	-

As at 1 May 2025	-	713	713

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	2,516	-
Other taxes and social security	89	89

	2,605	89

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	9,804	3,354
VAT	5,572	-
Directors' loan accounts	621	201

	15,997	3,555

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	6	6

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