ACB CONSULTING LIMITED


Director	BROWN, Andrew Christopher


Registered Address	Whiteleaf Business Centre
	11 Little Balmer
	Buckingham
	MK18 1TF


Registered Number	07397439 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,821		3,434
			5,821		3,434
Current assets
Stocks	4	106,636		102,785
Debtors		-		3,031
Cash at bank and on hand		14,702		1,857
		121,338		107,673
Creditors amounts falling due within one year	5	(39,714)		(25,773)
Net current assets (liabilities)			81,624		81,900
Total assets less current liabilities			87,445		85,334
Creditors amounts falling due after one year	6		-		(3,227)
Provisions for liabilities	7		(990)		(652)
Net assets			86,455		81,455
Capital and reserves
Called up share capital			3		3
Profit and loss account			86,452		81,452
Shareholders' funds			86,455		81,455

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 July 2026, and are signed on its behalf by:

BROWN, Andrew Christopher
Director
Registered Company No. 07397439

ACB CONSULTING LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4
	Office Equipment	4

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 December 24	636	12,633	13,269
Additions	4,350	-	4,350
At 30 November 25	4,986	12,633	17,619
Depreciation and impairment
At 01 December 24	430	9,405	9,835
Charge for year	884	1,079	1,963
At 30 November 25	1,314	10,484	11,798
Net book value
At 30 November 25	3,672	2,149	5,821
At 30 November 24	206	3,228	3,434

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	31,000	26,400
Work in progress	75,636	76,385
Total	106,636	102,785

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	46
Bank borrowings and overdrafts	3,227	4,500
Taxation and social security	1,769	1,835
Other creditors	34,718	19,392
Total	39,714	25,773


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	3,227
Total	-	3,227

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	990	652
Total	990	652