REGISTERED NUMBER: 08279492 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

A BEER CONSULTING LTD

T/A

EXPENSE REDUCTION ANALYSTS

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A Beer

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

08279492 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

181

242

181

242

CURRENT ASSETS

Debtors

6

10,081

70,885

Cash at bank

258,913

183,770

268,994

254,655

CREDITORS

Amounts falling due within one year

7

25,723

70,435

NET CURRENT ASSETS

243,271

184,220

TOTAL ASSETS LESS CURRENT LIABILITIES

243,452

184,462

CAPITAL AND RESERVES

Called up share capital

8

103

103

Retained earnings

243,349

184,359

SHAREHOLDERS' FUNDS

243,452

184,462

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 15 January 2026 and were signed by:

Mr A Beer - Director

1.	STATUTORY INFORMATION

A Beer 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Turnover represents net invoiced sales of services, excluding value added tax.

Franchise licence

Franchise licence is being amortised evenly over its useful life of 10 years from 2013.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 December 2024

and 30 November 2025

34,900

AMORTISATION

At 1 December 2024

and 30 November 2025

34,900

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 December 2024

and 30 November 2025

1,360

DEPRECIATION

At 1 December 2024

1,118

Charge for year

61

At 30 November 2025

1,179

NET BOOK VALUE

At 30 November 2025

181

At 30 November 2024

242

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

-

70,885

Amounts owed by group undertakings

10,081

-

10,081

70,885

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

-

8,739

Amounts owed to group undertakings

-

5,704

Tax

18,838

19,769

VAT

6,111

18,120

Directors' current accounts

-

1

Accruals and deferred income

774

18,102

25,723

70,435

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

60

A Ordinary

£1

60

60

40

B Ordinary

£1

40

40

1

C Ordinary

£1

1

1

1

D Ordinary

£1

1

1

1

E Ordinary

£1

1

1

103

103

9.	RELATED PARTY DISCLOSURES

At the balance sheet date. the company owed an amount of £Nil (2024: £1) to the directors. The amount is interest free and repayable on demand.

At the balance sheet date the company was owed £10,081 (2024: £5,704 credit) by R L Beer Consulting Limited. The companies are related parties by virtue of the fact that they are under common control.

10.	ULTIMATE CONTROLLING PARTY