REGISTERED NUMBER: 07642983 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

MICHAEL ALBOROUGH CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Alborough

I Alborough

REGISTERED OFFICE:

23 Highacre

Dorking

Surrey

RH4 3BF

REGISTERED NUMBER:

07642983 (England and Wales)

ACCOUNTANTS:

GBJ Financial Limited

Sterling House

27 Hatchlands Road

Redhill

Surrey

RH1 6RW

FIXED ASSETS

Tangible assets

4

23,667

31,232

Investments

5

127,627

-

151,294

31,232

CURRENT ASSETS

Debtors

6

75,799

115,738

Investments

7

-

107,434

Cash at bank

236,816

254,202

312,615

477,374

CREDITORS

Amounts falling due within one year

8

45,904

58,786

NET CURRENT ASSETS

266,711

418,588

TOTAL ASSETS LESS CURRENT LIABILITIES

418,005

449,820

CAPITAL AND RESERVES

Called up share capital

20

20

Fair value reserve

9

36,818

-

Retained earnings

381,167

449,800

SHAREHOLDERS' FUNDS

418,005

449,820

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 8 October 2026 and were signed on its behalf by:

M J Alborough - Director

1.	STATUTORY INFORMATION

Michael Alborough Consulting Ltd 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 as modified by the revaluation of certain assets.

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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

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.

Investments

Fixed asset investments are measured at fair value. Changes in fair value are recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2025

47,733

9,578

57,311

Additions

-

966

966

At 31 May 2026

47,733

10,544

58,277

DEPRECIATION

At 1 June 2025

18,646

7,433

26,079

Charge for year

7,272

1,259

8,531

At 31 May 2026

25,918

8,692

34,610

NET BOOK VALUE

At 31 May 2026

21,815

1,852

23,667

At 31 May 2025

29,087

2,145

31,232

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Revaluations

36,818

Reclassification/transfer

90,809

At 31 May 2026

127,627

NET BOOK VALUE

At 31 May 2026

127,627

The historical cost of the listed investments is £90,809.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

66,040

114,897

Amounts recoverable on contract

9,759

841

75,799

115,738

7.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

-

107,434

During the year listed investments were reclassified as Fixed Asset Investments.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

16,880

3,901

Taxation and social security

27,212

50,405

Other creditors

1,812

4,480

45,904

58,786

9.

RESERVES

Fair value

reserve

£

Revaluation of assets

36,818

At 31 May 2026

36,818