Company No: 15291801 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

A Despature

REGISTERED OFFICE	45 Gresham Street
	London
	EC2V 7BG
	United Kingdom

COMPANY NUMBER

15291801 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	Onslow House
	Onslow Street
	Guildford
	GU1 4TL

	Note	30.11.2025		30.11.2024
		£		£
Current assets
Debtors	3	40,438		41,667
Cash at bank and in hand	4	115,441		100,965
		155,879		142,632
Creditors: amounts falling due within one year	5	( 125,281)		( 127,008)
Net current assets		30,598		15,624
Total assets less current liabilities		30,598		15,624
Net assets		30,598		15,624
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		30,498		15,524
Total shareholder's funds		30,598		15,624

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of BAI UK Consulting Ltd (registered number: 15291801) were approved and authorised for issue by the Director on 21 July 2026. They were signed on its behalf by:

A Despature Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

BAI UK Consulting Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 45 Gresham Street, London, EC2V 7BG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of BAI UK Consulting Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements. The directors have provided confirmation that they will continue to support the Company.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	Year ended 30.11.2025		Period from 17.11.2023 to 30.11.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	30.11.2025		30.11.2024
	£		£
Prepayments and accrued income	40,438		41,667

4. Cash and cash equivalents

	30.11.2025		30.11.2024
	£		£
Cash at bank and in hand	115,441		100,965

5. Creditors: amounts falling due within one year

	30.11.2025		30.11.2024
	£		£
Trade creditors	6,294		0
Amounts owed to director	100,347		110,467
Accruals	7,516		5,450
Corporation tax	3,516		3,653
Other taxation and social security	7,608		7,438
	125,281		127,008

6. Called-up share capital

	30.11.2025		30.11.2024
	£		£
Allotted, called-up and fully-paid
100 ordinary shares of £ 1.00 each	100		100

7. Related party transactions

Transactions with the entity's director

	30.11.2025		30.11.2024
	£		£
Amount owed to director	100,347		110,467

During the year the director paid expenses totalling £15,094 (2024 - £16,817) on behalf of the company and repaid £25,260 (2024 - £93,920). In addition, director's remuneration of £45 remained unpaid at the year end. At the year end, the company owed a director £100,347 (2024 - £110,467). The amount is interest free and repayable on demand.