Company Registration No. 06648808 (England and Wales)
Consultants Black Book Limited
Unaudited accounts
for the year ended 31 July 2025
Consultants Black Book Limited
Unaudited accounts
Contents
Consultants Black Book Limited
Company Information
for the year ended 31 July 2025
Directors
Nishit Jayantilal Kotak
Kaushik Kotak
Company Number
06648808 (England and Wales)
Registered Office
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
England
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Consultants Black Book Limited
Statement of financial position
as at 31 July 2025
Cash at bank and in hand
32,372
33,190
Creditors: amounts falling due within one year
4,979
5,243
Net current assets
39,786
40,662
Called up share capital
2,000
2,000
Share premium
49,780
49,780
Profit and loss account
(11,994)
(11,118)
Shareholders' funds
39,786
40,662
For the 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. 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 14 April 2026 and were signed on its behalf by
Nishit Jayantilal Kotak
Director
Company Registration No. 06648808
Consultants Black Book Limited
Notes to the Accounts
for the year ended 31 July 2025
Consultants Black Book Limited is a private company, limited by shares, registered in England and Wales, registration number 06648808. The registered office is JHW Azoth Ltd, 13 The Close, Norwich, Norfolk, NR1 4DS, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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 accounts. 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.
Amounts falling due within one year
Deferred tax asset
2,435
2,229
Consultants Black Book Limited
Notes to the Accounts
for the year ended 31 July 2025
5
Creditors: amounts falling due within one year
2025
2024
Loans from directors
(5,339)
(5,963)
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).