Consulting Surge Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08712628

Consulting Surge Limited

Filleted Unaudited Financial Statements

31 October 2025

Consulting Surge Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4		24,937	25,830

Current assets

Debtors	5	( 29,935)	( 23,234)
Investments	6	85,000	85,000
Cash at bank and in hand		1,753	1,753
		--------	--------
		56,818	63,519

Creditors: amounts falling due within one year	7	141,332		136,593
		---------		---------
Net current liabilities			84,514	73,074
			--------	--------
Total assets less current liabilities			( 59,577)	( 47,244)

Creditors: amounts falling due after more than one year	8	4,402	14,725
		--------	--------
Net liabilities		( 63,979)	( 61,969)
		--------	--------

Capital and reserves

Called up share capital	600	600
Profit and loss account	( 64,579)	( 62,569)
	--------	--------
Shareholders deficit	( 63,979)	( 61,969)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Consulting Surge Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

Dr Aziz Anjum
Director

Company registration number: 08712628

Consulting Surge Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 46 Syon Lane, Isleworth, TW7 5NQ, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fitting	-	15% reducing balance
Motor vehicles	-	15% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. Tangible assets

	Land and buildings	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 November 2024 and 31 October 2025	19,878	4,194	27,083	51,155
	--------	-------	--------	--------
Depreciation
At 1 November 2024	–	3,556	21,769	25,325
Charge for the year	–	96	797	893
	--------	-------	--------	--------
At 31 October 2025	–	3,652	22,566	26,218
	--------	-------	--------	--------
Carrying amount
At 31 October 2025	19,878	542	4,517	24,937
	--------	-------	--------	--------
At 31 October 2024	19,878	638	5,314	25,830
	--------	-------	--------	--------

5. Debtors

	2025	2024
	£	£
Trade debtors	2,213	2,213
Other debtors	( 32,148)	( 25,447)
	--------	--------
	( 29,935)	( 23,234)
	--------	--------

6. Investments

	2025	2024
	£	£
Other investments	85,000	85,000
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	974	936
Corporation tax	12,912	13,790
Social security and other taxes	26,761	26,724
Other creditors	100,685	95,143
	---------	---------
	141,332	136,593
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	4,402	14,725
	-------	--------

9. Related party transactions

The company was under the control of Dr Aziz Anjum throughout the current and previous year. Dr Aziz Anum and Mr Nasir Shabbir together with their family own 100% issued share capital of the company. Included in the other debtors is £45,891 (2024 - £39,190) owed to Accounting Solution (London) Ltd. Mrs Mehwish Shabbir is the director and majority shareholder of Accounting Solution (London) Ltd.