ACCOUNTS - Final Accounts

Registered number: 11544452

A F RING CONSULTANCY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2025

A F RING CONSULTANCY LIMITED

REGISTERED NUMBER: 11544452

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£

Fixed assets
Intangible assets			1,350		-
Tangible assets			1,688		-
			3,038		-
Current assets
Stocks		7,793		-
Debtors: amounts falling due within one year	7	78,523		7,156
Cash at bank and in hand	8	-		7,749
		86,316		14,905
Creditors: amounts falling due within one year	9	(59,937)		(1,807)
Net current assets			26,379		13,098
Total assets less current liabilities			29,417		13,098

Net assets			29,417		13,098

Capital and reserves
Called up share capital	10	100	100
Other reserves		75,000	75,000
Profit and loss account		(45,683)	(62,002)
		29,417	13,098

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A F RING CONSULTANCY LIMITED

REGISTERED NUMBER: 11544452

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A.F Ring

Director

Date: 7 August 2026

The notes on pages 3 to 9 form part of these financial statements.

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A F RING CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

A F Ring Consultancy Limited is a company limited by share and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the contents page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that
the company has adequate resources to continue in operational existence for the foreseeable future. The directors will continue to provide financial support to the company.
Therefore, the directors have adopted the going concern basis of accounting in preparing the
financial statements.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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A F RING CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery

10%

Straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

A F RING CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Taxation

The company has unutilised tax losses of £45,912 to carry forward against future profits. No deferred tax asset has been recognised in respect of these losses.

Page 5

A F RING CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

5.	Intangible assets

		Website
		£
	Cost
	Additions - internal	1,500
	At 31 August 2025	1,500
	Amortisation
	Charge for the year on owned assets	150
	At 31 August 2025	150
	Net book value
	At 31 August 2025	1,350
	At 31 August 2024	-

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A F RING CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

6.	Tangible fixed assets

		Plant and machinery
		£
	Cost or valuation
	Additions	1,876
	At 31 August 2025	1,876
	Depreciation
	Charge for the year on owned assets	188
	At 31 August 2025	188
	Net book value
	At 31 August 2025	1,688
	At 31 August 2024	-

Page 7

A F RING CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Debtors

					2025	2024
					£	£


Trade debtors	15,138	-
Other debtors	10,865	7,156
Prepayments and accrued income	52,520	-
	78,523	7,156

8.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	-	7,749
Less: bank overdrafts	(35,211)	-
	(35,211)	7,749

9.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	35,211	-
Trade creditors	14,871	-
Other taxation and social security	5,331	-
Other creditors	2,274	142
Accruals and deferred income	2,250	1,665
	59,937	1,807

Page 8

A F RING CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

10.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

11.	Related party transactions
	Included in other creditors is an amount of £2,274 (2024: £142) owed to a director from the company at the end of the period.

Page 9