Elite Behaviour Consultancy Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09756341

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,186		1,581

			1,186		1,581
CURRENT ASSETS
Debtors	5	26,477		20,947
Cash at bank and in hand		28,972		12,088

		55,449		33,035
Creditors: Amounts Falling Due Within One Year	6	(44,546 )		(27,058 )

NET CURRENT ASSETS (LIABILITIES)			10,903		5,977

TOTAL ASSETS LESS CURRENT LIABILITIES			12,089		7,558

Creditors: Amounts Falling Due After More Than One Year	7		-		(4,111 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(225 )		(300 )

NET ASSETS			11,864		3,147

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			11,862		3,145

SHAREHOLDERS' FUNDS			11,864		3,147

Page 1

Page 2

Elite Behaviour Consultancy Ltd.

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Dean Potter

Director

26/03/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Elite Behaviour Consultancy Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09756341 . The registered office is Unit 11 Diddenham Business Park, Diddenham Court, Grazeley, Reading, Berkshire, RG7 1JQ.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Revenue is recognised for the provision of services as the contractual activity progresses.

2.3. Tangible Fixed Assets and Depreciation

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

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained

Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the statement of financial position date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2024	3,088

As at 31 August 2025	3,088

Depreciation
As at 1 September 2024	1,507
Provided during the period	395

As at 31 August 2025	1,902

Net Book Value
As at 31 August 2025	1,186

As at 1 September 2024	1,581

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Elite Behaviour Consultancy Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	21,502	18,666
Other debtors	4,975	2,281

	26,477	20,947

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	4,111	5,366
Other creditors	-	981
Taxation and social security	40,435	20,711

	44,546	27,058

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
BB Loan More than 1 year	-	4,111

8. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement

of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the

timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will

be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	2025	2024
	£	£
Other timing differences	225	300

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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