Brealeybox Consulting Limited

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

Registered number: 08541680

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,753		3,848

			4,753		3,848
CURRENT ASSETS
Debtors	5	161,122		61,143
Cash at bank and in hand		260,114		288,886

		421,236		350,029
Creditors: Amounts Falling Due Within One Year	6	(283,348 )		(246,398 )

NET CURRENT ASSETS (LIABILITIES)			137,888		103,631

TOTAL ASSETS LESS CURRENT LIABILITIES			142,641		107,479

PROVISIONS FOR LIABILITIES
Deferred Taxation			(903 )		(731 )

NET ASSETS			141,738		106,748

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			141,638		106,648

SHAREHOLDERS' FUNDS			141,738		106,748

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Brealeybox Consulting Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 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 Gary Brealey

Director

4 August 2026

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

1. General Information

Brealeybox Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08541680 . The registered office is Unit C4 The College Business Centre, Uttoxeter New Road, Derby, DE22 3WZ.

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. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Fixtures & Fittings	15% reducing balance
Computer Equipment	33% reducing balance

2.4. 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. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Brealeybox Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 June 2025	5,163	6,922	12,085
Additions	-	2,347	2,347

As at 31 May 2026	5,163	9,269	14,432

Depreciation
As at 1 June 2025	4,429	3,808	8,237
Provided during the period	110	1,332	1,442

As at 31 May 2026	4,539	5,140	9,679

Net Book Value
As at 31 May 2026	624	4,129	4,753

As at 1 June 2025	734	3,114	3,848

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	160,896	60,917
Other debtors	226	226

	161,122	61,143

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	260	-
Corporation tax	71,646	55,898
Other taxes and social security	33,708	18,281
Other creditors	208	324
Accruals and deferred income	9,975	8,538
Directors' loan accounts	11,385	8,218
Amounts owed to parent undertaking	156,166	155,139

	283,348	246,398

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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