REGISTERED NUMBER: SC328698 (Scotland)

Financial Statements for the Year Ended 31 July 2025

for

BL IT Consulting Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B Love

REGISTERED OFFICE:

57 Bridgend Crescent

Moodiesburn

Glasgow

North Lanarkshire

G69 0JG

REGISTERED NUMBER:

SC328698 (Scotland)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Property, plant and equipment

4

3,661

3,287

CURRENT ASSETS

Debtors

5

14,400

13,800

Cash at bank

870

2,840

15,270

16,640

CREDITORS

Amounts falling due within one year

6

(14,408

)

(13,692

)

NET CURRENT ASSETS

862

2,948

TOTAL ASSETS LESS CURRENT LIABILITIES

4,523

6,235

CREDITORS

Amounts falling due after more than one year

7

-

(1,510

)

NET ASSETS

4,523

4,725

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

4,521

4,723

SHAREHOLDERS' FUNDS

4,523

4,725

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 September 2025 and were signed by:

Mr B Love - Director

1.	STATUTORY INFORMATION

BL IT Consulting Limited is a private company, limited by shares , registered in Scotland. 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

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

Turnover represents net invoiced sales of services, excluding value added tax. Income is recognised when the company has earned the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Structures

-

5 years

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

Structures

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

12,070

1,028

5,567

18,665

Additions

709

-

749

1,458

At 31 July 2025

12,779

1,028

6,316

20,123

DEPRECIATION

At 1 August 2024

9,983

357

5,038

15,378

Charge for year

664

101

319

1,084

At 31 July 2025

10,647

458

5,357

16,462

NET BOOK VALUE

At 31 July 2025

2,132

570

959

3,661

At 31 July 2024

2,087

671

529

3,287

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

14,400

13,800

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

1,167

2,000

Trade creditors

874

241

Taxation and social security

11,176

9,077

Other creditors

1,191

2,374

14,408

13,692

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

-

1,510

8.	RELATED PARTY DISCLOSURES

The Director Mr B Love is considered to be key management personnel.