52b Consulting Limited - Filleted accounts

Registered number

09777263

52b Consulting Limited

Filleted Accounts

30 September 2025

Lynden Consultancy Limited

Accountants

Lynden

Catton

Thirsk

N Yorkshire

YO7 4SH

52b Consulting Limited
Registered number:		09777263
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		45,669			31,161

Current assets
Cash at bank and in hand		8,783			41,263

Creditors: amounts falling due within one year	4	(888)			(600)

Net current assets			7,895			40,663

Total assets less current liabilities			53,564			71,824

Creditors: amounts falling due after more than one year	5		(28,224)			(28,306)



Net assets			25,340			43,518

Capital and reserves
Called up share capital			4			4
Profit and loss account			25,336			43,514

Shareholders' funds			25,340			43,518

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M Kenrick
Director
Approved by the board on 11 June 2026

52b Consulting Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Equipment, fixtures & fittings		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	6,221		51,840		58,061
	Additions	2,510		56,449		58,959
	Disposals	-		(51,840)		(51,840)
	At 30 September 2025	8,731		56,449		65,180

	Depreciation
	At 1 October 2024	4,287		22,613		26,900
	Charge for the year	1,099		14,124		15,223
	On disposals	-		(22,612)		(22,612)
	At 30 September 2025	5,386		14,125		19,511

	Net book value
	At 30 September 2025	3,345		42,324		45,669
	At 30 September 2024	1,934		29,227		31,161


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			287		-
	Other creditors			601		600
				888		600


5	Creditors: amounts falling due after one year			2025		2024
£					£

	Other creditors			28,225		28,306


6	Other information

	52b Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
	23 Castle Dyke Wynd
	Yarm
	Stockton on Tees
	N Yorkshire
	TS15 9DE