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Company Registration No. 12988087 (England and Wales)
BQSL LIMITED Unaudited accounts for the year ended 30 November 2025
BQSL LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BQSL LIMITED Company Information for the year ended 30 November 2025
Directors
Mitchell Sellman BROWN, Orla Samantha
Company Number
12988087 (England and Wales)
Accountants
MUSON&HILLS LLP Unit 25 HODDESDON ENTERPRISE CENTRE PINDAR ROAD HODDESDON HERTFORDSHIRE EN11 0FJ
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BQSL LIMITED Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
68,227
55,494
Current assets
Debtors
5
510
511
Cash at bank and in hand
150,292
(7,228)
150,802
(6,717)
Creditors: amounts falling due within one year
6
(7,677)
11,687
Net current assets
143,125
4,970
Total assets less current liabilities
211,352
60,464
Creditors: amounts falling due after more than one year
7
(125,000)
(125,000)
Net assets/(liabilities)
86,352
(64,536)
Capital and reserves
Called up share capital
161,020
20
Profit and loss account
(74,668)
(64,556)
Shareholders' funds
86,352
(64,536)
For the year ending 30 November 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by
Mitchell Sellman Director Company Registration No. 12988087
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BQSL LIMITED Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
BQSL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12988087.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 December 2024
56,960
Additions
20,262
At 30 November 2025
77,222
Amortisation
At 1 December 2024
1,466
Charge for the year
7,529
At 30 November 2025
8,995
Net book value
At 30 November 2025
68,227
At 30 November 2024
55,494
Staff wages were capitalised as part of the creation of Intellectual Property
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
510
511
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BQSL LIMITED Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
7,227
-
Taxes and social security
-
(252)
Other creditors
-
(11,885)
Accruals
450
450
7,677
(11,687)
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
125,000
Loans from directors
125,000
-
125,000
125,000
Director's Investment of £125,000
8
Average number of employees
During the year the average number of employees was 0 (2024: 3).
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