Adrian Lee Consulting Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 15566987 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ADRIAN LEE CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

Ms K A Fulford

Mr A Lee

REGISTERED OFFICE:

Crown Walk

1 Jewry Street

Winchester

Hampshire

SO23 8BB

REGISTERED NUMBER:

15566987 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

Chilworth Point

1 Chilworth Road

Southampton

Hampshire

SO16 7JQ

FIXED ASSETS

Tangible assets

4

1,991

1,943

CURRENT ASSETS

Debtors

5

24,404

36,147

Cash at bank

88,980

52,281

113,384

88,428

CREDITORS

Amounts falling due within one year

6

72,638

31,079

NET CURRENT ASSETS

40,746

57,349

TOTAL ASSETS LESS CURRENT
LIABILITIES

42,737

59,292

PROVISIONS FOR LIABILITIES

496

422

NET ASSETS

42,241

58,870

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

42,239

58,868

42,241

58,870

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2026 and were signed on its behalf by:

Mr A Lee - Director

1.	STATUTORY INFORMATION

Adrian Lee Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is generated from its operating activities of management consulting.

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,

rebates and value added tax.

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, depreciation is provided on the following basis:

Computer equipment - 33% Straight Line

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 the Income Statement

Financial instruments

Short term debtors and creditors are recorded at transaction price. Any losses arising from impairment

are recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

2,845

Additions

1,119

At 31 March 2026

3,964

DEPRECIATION

At 1 April 2025

902

Charge for year

1,071

At 31 March 2026

1,973

NET BOOK VALUE

At 31 March 2026

1,991

At 31 March 2025

1,943

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

23,085

34,693

Directors' current accounts

-

1

Prepayments

1,319

1,453

24,404

36,147

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Tax

28,571

19,317

VAT

8,575

3,182

Directors' current accounts

31,875

2,534

Accrued expenses

3,617

6,046

72,638

31,079

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

2026

2025

£

Mr A Lee

Balance outstanding at start of year

(2,534

)

-

Amounts advanced

121,409

24,819

Amounts repaid

(125,750

)

(27,353

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(6,875

)

(2,534

)

Ms K A Fulford

Balance outstanding at start of year

1

-

Amounts advanced

-

1

Amounts repaid

(25,001

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(25,000

)

1

Loans (to) / from the company with the directors are interest free and repayable on demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Adrian Lee Consulting Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Adrian Lee Consulting Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Adrian Lee Consulting Limited and state those matters that we have agreed to state to the Board of Directors of Adrian Lee Consulting Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Adrian Lee Consulting Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Adrian Lee Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Adrian Lee Consulting Limited. You consider that Adrian Lee Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Adrian Lee Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Chartered Accountants

Chilworth Point

1 Chilworth Road

Southampton

Hampshire

SO16 7JQ

4 September 2026