Registration number: 09431702

Act Performance Consultants Limited
trading as AQR Consulting

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Act Performance Consultants Limited
trading as AQR Consulting

(Registration number: 09431702)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	28,452	1,684
Current assets
Debtors	5	21,448	15,976
Cash at bank and in hand		43,493	24,793
		64,941	40,769
Creditors: Amounts falling due within one year	6	(55,553)	(41,376)
Net current assets/(liabilities)		9,388	(607)
Total assets less current liabilities		37,840	1,077
Creditors: Amounts falling due after more than one year	6	(21,479)	-
Provisions for liabilities		(5,406)	(320)
Net assets		10,955	757
Capital and reserves
Called up share capital		10	10
Retained earnings		10,945	747
Shareholders' funds		10,955	757

Act Performance Consultants Limited
trading as AQR Consulting

(Registration number: 09431702)
Balance Sheet as at 28 February 2026

For the financial year ending 28 February 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 year 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 16 July 2026 and signed on its behalf by:
 

......................................... Mr A Taylor Director

Act Performance Consultants Limited
trading as AQR Consulting

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, 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.

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.

Act Performance Consultants Limited
trading as AQR Consulting

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

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
Fixtures and fittings	25% reducing balance
Office equipment	Straight line over 3 years
Motor vehicles	20% reducing balance

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 year, was 2 (2025 - 2).

Act Performance Consultants Limited
trading as AQR Consulting

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	1,697	2,965	-	4,662
Additions	-	-	31,066	31,066
At 28 February 2026	1,697	2,965	31,066	35,728
Depreciation
At 1 March 2025	1,201	1,777	-	2,978
Charge for the year	123	550	3,625	4,298
At 28 February 2026	1,324	2,327	3,625	7,276
Carrying amount
At 28 February 2026	373	638	27,441	28,452
At 28 February 2025	496	1,188	-	1,684

5

Debtors

Current	2026 £	2025 £
Trade debtors	20,498	15,794
Prepayments	950	182
	21,448	15,976

Act Performance Consultants Limited
trading as AQR Consulting

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Bank loans and overdrafts	5,037	3,750
Trade creditors	1,125	896
Taxation and social security	11,334	7,021
Other creditors	38,057	29,709
	55,553	41,376
Due after one year
Loans and borrowings	21,479	-