Aloe Consulting Ltd 31/12/2025 iXBRL

Company registration number: NI672109

Aloe Consulting Ltd

Unaudited filleted financial statements

31 December 2025

Aloe Consulting Ltd

Contents

Statement of financial position

Notes to the financial statements

Aloe Consulting Ltd

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	5,682		2,001
		_______		_______
			5,682		2,001

Current assets
Debtors	7	212,732		37,165
Cash at bank and in hand		30,173		119,669
		_______		_______
		242,905		156,834
Creditors: amounts falling due
within one year	8	( 78,938)		( 43,224)
		_______		_______
Net current assets			163,967		113,610
			_______		_______
Total assets less current liabilities			169,649		115,611


Provisions for liabilities	9		( 1,420)		( 500)

			_______		_______
Net assets			168,229		115,111
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			168,228		115,110
			_______		_______
Shareholder funds			168,229		115,111
			_______		_______

For the year ending 31 December 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 year in question in accordance with section 476;

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

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 May 2026 , and are signed on behalf of the board by:

Ms Louise McHugh

Director

Company registration number: NI672109

Aloe Consulting Ltd

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 15 Cambrai Drive, Waringstown, Craigavon, Northern Ireland, BT66 7QT.

2. Statement of compliance

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

Turnover

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.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to profit or loss.

Tangible assets

tangible assets are initially recorded at cost, and are 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.

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, fittings and office equipment	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£
Current tax:
UK current tax expense	22,589	27,369
	_______	_______

Deferred tax:
Origination and reversal of timing differences	920	( 31)
	_______	_______
Tax on profit	23,509	27,338
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 January 2025	6,319	6,319
Additions	5,105	5,105
Disposals	( 4,128)	( 4,128)
	_______	_______
At 31 December 2025	7,296	7,296
	_______	_______
Depreciation
At 1 January 2025	4,318	4,318
Charge for the year	1,424	1,424
Disposals	( 4,128)	( 4,128)
	_______	_______
At 31 December 2025	1,614	1,614
	_______	_______
Carrying amount
At 31 December 2025	5,682	5,682
	_______	_______
At 31 December 2024	2,001	2,001
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	43,608	36,240
Director's loan account	126,029	-
Corporation tax recoverable	42,535	-
Prepayments and accrued income	560	925
	_______	_______
	212,732	37,165
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	65,124	27,369
Social security and other taxes	7,138	12,631
Director's loan account	-	154
Pension contributions	220	100
Accruals and deferred income	6,456	2,970
	_______	_______
	78,938	43,224
	_______	_______

9. Provisions

	Deferred tax (note 10)	Total
	£	£
At 1 January 2025	500	500
Additions	920	920
	_______	_______
At 31 December 2025	1,420	1,420
	_______	_______

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 9)	1,420	500
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	1,420	500
	_______	_______

11. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Ms Louise McHugh	( 154)	175,348	( 49,165)	126,029
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Ms Louise McHugh	( 559)	55,555	( 55,150)	( 154)
		_______	_______	_______	_______

12. Related party transactions

Ms L McHugh is considered to be a related party by virtue of her directorship of and shareholding in the company.As at 31 December 2025, Ms McHugh owed the company £126,029 (2024: the company owed Ms McHugh £154).The loan is unsecured and with no specific repayment terms. Interest was charged at the official rate.