1

General information

AWU Consultants Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 16033691

Its registered office is:

Going concern

2

Accounting policies

Revenue recognition

Tangible fixed assets and depreciation

Freehold buildings

Plant and machinery

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in the profit and
loss account, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other creditors

Employee benefits

Defined contribution pensions

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances, are recognised and carried forward at transaction price. Financial assets are derecognised when:

(a) The contractual rights to the cash flows from the asset expire or are settled;

(b) Substantially all the risks and rewards of the ownership of the asset are transferred to another party; or

(c) Control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Basic financial liabilities, including trade and other payables, and loans from third parties are initially recognised and carried forward at transaction price.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

The company has only financial assets and financial liabilities of a kind that qualify as a basic financial instruments. Basic financial instruments are recognised initially at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest rate method.

Provisions

3

Employees

2025

Number

The average monthly number of employees (including directors) during the period:

4

Taxation

(a) Tax on profit on ordinary activities

2025

The tax charge is made up as follows:

£

UK corporation tax

Charge for the period

Total corporation tax

Origination and reversal of timing differences

Total deferred tax

Tax on profit on ordinary activities

(b) Factors affecting the total tax charge for the period

The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:

Lower

2025

-2456

£

Profit on ordinary activities before tax

Standard rate of corporation tax in the United Kingdom

27%

Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom

Expenses not deductible for tax purposes

(2,456)

Tax on profit on ordinary activities

5

Tangible fixed assets

Land and buildings

Plant and machinery

Total

£

£

£

Cost or revaluation

Additions

At 31 December 2025

Depreciation

Charge for the year

At 31 December 2025

Net book values

At 31 December 2025

6

Debtors

2025

£

Trade debtors

Loans to directors

Other debtors

Prepayments and accrued income

7

Creditors:

amounts falling due within one year

2025

£

Trade creditors

Taxes and social security

Accruals and deferred income