Company No: 11452248 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

Michelle Anne Woodward

REGISTERED OFFICE	84 Millbank Crescent Woodley
	Reading
	RG5 4ER
	United Kingdom

COMPANY NUMBER

11452248 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	18 Northgate
	Sleaford
	Lincolnshire
	NG34 7BJ

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	3,000		4,000
Tangible assets	4	4,862		3,817
		7,862		7,817
Current assets
Debtors	5	68,428		82,061
Cash at bank and in hand		18,718		13,987
		87,146		96,048
Creditors: amounts falling due within one year	6	( 19,487)		( 19,996)
Net current assets		67,659		76,052
Total assets less current liabilities		75,521		83,869
Provision for liabilities		( 1,216)		( 954)
Net assets		74,305		82,915
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		74,205		82,815
Total shareholder's funds		74,305		82,915

For the financial year ending 31 July 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Blue Compass Consulting Limited (registered number: 11452248) were approved and authorised for issue by the Director on 19 January 2026. They were signed on its behalf by:

Michelle Anne Woodward Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Blue Compass Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 84 Millbank Crescent Woodley, Reading, RG5 4ER, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 10 years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	3 years straight line
	15 - 15 % reducing balance

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 August 2024	10,000		10,000
At 31 July 2025	10,000		10,000
Accumulated amortisation
At 01 August 2024	6,000		6,000
Charge for the financial year	1,000		1,000
At 31 July 2025	7,000		7,000
Net book value
At 31 July 2025	3,000		3,000
At 31 July 2024	4,000		4,000

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 August 2024	5,230		5,230
Additions	2,574		2,574
Disposals	( 1,738)		( 1,738)
At 31 July 2025	6,066		6,066
Accumulated depreciation
At 01 August 2024	1,413		1,413
Charge for the financial year	797		797
Disposals	( 1,006)		( 1,006)
At 31 July 2025	1,204		1,204
Net book value
At 31 July 2025	4,862		4,862
At 31 July 2024	3,817		3,817

5. Debtors

	2025		2024
	£		£
Trade debtors	5,760		15,480
Other debtors	62,668		66,581
	68,428		82,061

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	17		65
Taxation and social security	17,798		16,441
Other creditors	1,672		3,490
	19,487		19,996

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares shares of £ 1.00 each	100		100

8. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Balance outstanding at start of year	62,164		22,735
Amounts advanced	47,576		63,861
Amounts repaid	(64,640)		(24,435)
Balance outstanding at end of year	45,100		62,164

Interest on overdrawn director's loan account is charged in the accounts at the official rate. The loan to the director is unsecured and repayable on demand.