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Registered Number: 13934301
England and Wales
BE WHAT YOU SEE CONSULTANCY LTD
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Be What You See Consultancy Ltd Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,244 |  | 2,389
|  | 2,244 |  | 2,389
Current assets |  |  |
Debtors |  | 23,488 |  | 116,700
Cash at bank and in hand |  | 54,097 |  | 39,922
|  | 77,585 |  | 156,622
Creditors: amount falling due within one year |  | (10,978) |  | (49,655)
Net current assets |  | 66,607 |  | 106,967
Total assets less current liabilities |  | 68,851 |  | 109,356
Accruals and deferred income |  | (43,708) |  | 0
Provisions for liabilities |  | (520) |  | (701)
Net assets |  | 24,623 |  | 108,655
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 24,622 |  | 108,654
Shareholders' funds |  | 24,623 |  | 108,655
For the year ended 31 August 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 accounts for the year in question 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 accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 26 January 2026 and were signed by:
------------------------------- Catherine Amina Millan Director
1

Be What You See Consultancy Ltd Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information Be What You See Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 13934301, registration address Bartle House, Oxford Court, Manchester, M2 3WQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 20% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 September 2024 | 1,479 |  | 1,907 |  | 3,386
Additions | - |  | 416 |  | 416
Disposals | - |  | - |  | -
At 31 August 2025 | 1,479 |  | 2,323 |  | 3,802
Depreciation
At 01 September 2024 | 419 |  | 578 |  | 997
Charge for year | 212 |  | 349 |  | 561
On disposals | - |  | - |  | -
At 31 August 2025 | 631 |  | 927 |  | 1,558
Net book values
Closing balance as at 31 August 2025 | 848 |  | 1,396 |  | 2,244
Opening balance as at 01 September 2024 | 1,060 |  | 1,329 |  | 2,389
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
2