Behavioural Resilience Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12590625

Behavioural Resilience Limited

Filleted Unaudited Financial Statements

31 March 2025

Behavioural Resilience Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	463	545

Current assets

Debtors	6	24,390	10,800
Cash at bank and in hand		141,212	154,648
		--------	--------
		165,602	165,448

Creditors: amounts falling due within one year	7	49,900	72,928
		--------	--------
Net current assets		115,702	92,520
		--------	-------
Total assets less current liabilities		116,165	93,065

Provisions	116	136
	--------	-------
Net assets	116,049	92,929
	--------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	116,048	92,928
	--------	-------
Shareholders funds	116,049	92,929
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 4 September 2025 , and are signed on behalf of the board by:

Dr M Gould
Director

Company registration number: 12590625

Behavioural Resilience Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5-11 Mortimer Street, London, W1T 3HS, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Revenue recognition

Turnover is measured at the fair value of the consideration receivable for services provided during the period net of Value Added Tax.

(c) Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

(d) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(e) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

(f) Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

(g) Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 April 2024	1,918
Additions	373
	------
At 31 March 2025	2,291
	------
Depreciation
At 1 April 2024	1,373
Charge for the year	455
	------
At 31 March 2025	1,828
	------
Carrying amount
At 31 March 2025	463
	------
At 31 March 2024	545
	------

6. Debtors

	2025	2024
	£	£
Trade debtors	24,390	10,800
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,670	993
Corporation tax	26,299	22,148
Social security and other taxes	9,086	6,982
Other creditors	12,845	42,805
	-------	-------
	49,900	72,928
	-------	-------