HB&R Consulting Ltd

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the directors on the preparation of the unaudited statutory accounts of HB&R Consulting Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of HB&R Consulting Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the directors of HB&R Consulting Ltd , as a body, in accordance with the terms of our engagement letter dated 03 June 2008. Our work has been undertaken solely to prepare for your approval the accounts of HB&R Consulting Ltd and state those matters that we have agreed to state to the directors of HB&R Consulting Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HB&R Consulting Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that HB&R Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of HB&R Consulting Ltd . You consider that HB&R Consulting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of HB&R Consulting Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Laurence Denton

12/11/2025

3NT Ltd

38 Arden Road

Desborough

Kettering

Northants

NN14 2WJ

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HB&R Consulting Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 06555577

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,555		1,377

			1,555		1,377
CURRENT ASSETS
Debtors	5	8,139		7,584
Cash at bank and in hand		128,235		112,470

		136,374		120,054
Creditors: Amounts Falling Due Within One Year	6	(18,795 )		(15,431 )

NET CURRENT ASSETS (LIABILITIES)			117,579		104,623

TOTAL ASSETS LESS CURRENT LIABILITIES			119,134		106,000

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(296 )		(262 )

NET ASSETS			118,838		105,738

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			118,738		105,638

SHAREHOLDERS' FUNDS			118,838		105,738

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs S M Hietanen

Director

19/11/2025

The notes on pages 3 to 4 form part of these financial statements.

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HB&R Consulting Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

HB&R Consulting Ltd Registered number 06555577 is a limited by shares company incorporated in England & Wales. The Registered Office is 297a Green Lanes, London, N4 2ES.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	3 years straight line
Motor Vehicles	25% reducing balance

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	5,999	20,291	26,290
Additions	1,688	-	1,688
Disposals	(433 )	-	(433 )

As at 31 March 2025	7,254	20,291	27,545

Depreciation
As at 1 April 2024	4,893	20,020	24,913
Provided during the period	1,442	68	1,510
Disposals	(433 )	-	(433 )

As at 31 March 2025	5,902	20,088	25,990

Net Book Value
As at 31 March 2025	1,352	203	1,555

As at 1 April 2024	1,106	271	1,377

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HB&R Consulting Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,139	7,164
Prepayments and accrued income	-	420

	8,139	7,584

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	10,010	10,932
Other taxes and social security	365	344
VAT	4,264	3,517
Accruals and deferred income	3,172	538
Directors' loan accounts	984	100

	18,795	15,431

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	296	262

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mrs S M Hietanen	28,462	35,000
Mr B Price	498	-

10. Controlling Party

The company's controlling party is Mrs Satu Hietanen by virtue of her ownership of 70% of the issued share capital in the company.

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