A & H Currie Consultancy Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04993915 (England and Wales)

A & H Currie Consultancy Services

Limited

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A M J Currie

Mrs H E Currie

REGISTERED OFFICE:

4 King Square

Bridgwater

Somerset

TA6 3YF

REGISTERED NUMBER:

04993915 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

BANKERS:

HSBC Bank plc

62 George White Street

Cabot Circus

Bristol

BS1 3BA

FIXED ASSETS

Tangible assets

5

50,153

75,092

CURRENT ASSETS

Debtors

811,370

725,614

Cash at bank

-

7,092

811,370

732,706

CREDITORS

Amounts falling due within one year

548,857

491,432

NET CURRENT ASSETS

262,513

241,274

TOTAL ASSETS LESS CURRENT
LIABILITIES

312,666

316,366

CREDITORS

Amounts falling due after more than one
year

6

191,929

263,941

NET ASSETS

120,737

52,425

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

120,735

52,423

SHAREHOLDERS' FUNDS

120,737

52,425

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 23 September 2026 and were signed on its behalf by:

A M J Currie - Director

1.	STATUTORY INFORMATION

A & H Currie Consultancy Services 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis which assumes the continued support of the company's directors and bankers.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and over life of lease

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

347,961

Disposals

(46,795

)

At 31 December 2025

301,166

DEPRECIATION

At 1 January 2025

272,869

Charge for year

17,345

Eliminated on disposal

(39,201

)

At 31 December 2025

251,013

NET BOOK VALUE

At 31 December 2025

50,153

At 31 December 2024

75,092

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Totals

£

COST

At 1 January 2025

205,430

Disposals

(46,795

)

At 31 December 2025

158,635

DEPRECIATION

At 1 January 2025

133,625

Charge for year

16,437

Eliminated on disposal

(39,201

)

At 31 December 2025

110,861

NET BOOK VALUE

At 31 December 2025

47,774

At 31 December 2024

71,805

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS

31.12.25

31.12.24

£

Repayable by instalments

Other loans

2,298

15,228

7.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts

Finance leases

31.12.25

31.12.24

31.12.25

31.12.24

£

Net obligations repayable:

Within one year

15,167

20,420

-

1,792

Between one and five years

47,824

61,368

-

62,991

81,788

-

1,792

Non-cancellable

operating leases

31.12.25

31.12.24

£

Within one year

65,000

Between one and five years

260,000

In more than five years

422,500

487,500

747,500

812,500

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Bank overdraft

7,758

-

Hire purchase contracts and finance leases

62,991

83,580

70,749

83,580

The bank overdraft is secured by fixed and floating charges over the undertaking and all property and assets present and future.

Hire purchase contracts are secured over the asset in which they relate to.

The Funding Circle loans have been secured by a personal guarantee from the company's directors, AMJ Currie and Mrs HE Currie.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

A M J Currie and Mrs H E Currie

Balance outstanding at start of year

522,945

479,399

Amounts advanced

89,916

71,546

Amounts repaid

(91,875

)

(28,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

520,986

522,945

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is AMJ and Mrs HE Currie.

The company was controlled throughout the current and previous period by the company's directors, by virtue of the fact that between them they own all the company's issued share capital.