Badleigh Consultancy Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 09275029

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		42,706		57,138
Investment Properties	5		126,245		126,245
Investments	6		16,108		16,108

			185,059		199,491
CURRENT ASSETS
Debtors	7	528,492		516,565
Cash at bank and in hand		128,828		164,071

		657,320		680,636
Creditors: Amounts Falling Due Within One Year	8	(157,572 )		(86,833 )

NET CURRENT ASSETS (LIABILITIES)			499,748		593,803

TOTAL ASSETS LESS CURRENT LIABILITIES			684,807		793,294

Creditors: Amounts Falling Due After More Than One Year	9		-		(49,857 )

NET ASSETS			684,807		743,437

CAPITAL AND RESERVES
Called up share capital	11		100		100
Income Statement			684,707		743,337

SHAREHOLDERS' FUNDS			684,807		743,437

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Badleigh Consultancy Limited

Statement of Financial Position (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement.

On behalf of the board

Dr M J Badiani

Director

30/07/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Badleigh Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09275029 . The registered office is 83 Blackwood Road Streetly, Sutton Coldfield, West Midlands, B74 3PW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on reducing balance
Computer Equipment	33% on cost

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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Badleigh Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	89,935	3,880	93,815

As at 31 October 2025	89,935	3,880	93,815

Depreciation
As at 1 November 2024	33,726	2,951	36,677
Provided during the period	14,052	380	14,432

As at 31 October 2025	47,778	3,331	51,109

Net Book Value
As at 31 October 2025	42,157	549	42,706

As at 1 November 2024	56,209	929	57,138

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	42,157	56,209

5. Investment Property

	2025
	£
Fair Value
As at 1 November 2024 and 31 October 2025	126,245

6. Investments

	Other
	£
Cost or Valuation
As at 1 November 2024	16,108

As at 31 October 2025	16,108

Provision
As at 1 November 2024	-

As at 31 October 2025	-

...CONTINUED

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Badleigh Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	16,108

As at 1 November 2024	16,108

7. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by participating interests	194,500	294,004
Other debtors	333,992	222,561

	528,492	516,565

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	43,256	9,267
Bank loans and overdrafts	6,601	8,800
Amounts owed to participating interests	-	6,861
Other creditors	12,008	4,200
Taxation and social security	95,707	57,705

	157,572	86,833

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	43,256
Bank loans	-	6,601

	-	49,857

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	43,256	9,267
Later than one year and not later than five years	-	43,256

	43,256	52,523

	43,256	52,523

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Badleigh Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Dr Mitesh Badiani	167,800	117,749	(52,400 )	-	233,149

The above loan is unsecured and repayable on demand. Interest has been charged at the HMRC official rate.

13. Related Party Transactions

Included within other debtors are the following amounts:

£180,000 (2024: £180,000) owing to the company from Smile Properties Ltd, a company in which the director is a shareholder and director. There is currently no arrangement for the repayment of this amount.

£nil (2024: £102,504) owing to the company from Singleton Manor Holiday Lettings Limited, a company in which the director is a shareholder and director. During the year the balance was deemed irrecoverable and written off.

£14,500 (2024: £11,500) owing to the company from Implant Wise Ltd, a company in which the director is a shareholder and director. There is currently no arrangement for the repayment of this amount.

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