REGISTERED NUMBER: 04951973 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Bell Munro Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

S Berry

REGISTERED OFFICE:

Turing House

5 Archway

Manchester

MI5 5RL

REGISTERED NUMBER:

04951973 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

1,076

696

CURRENT ASSETS

Debtors

5

456,986

341,555

Cash at bank

53,933

89,337

510,919

430,892

CREDITORS

Amounts falling due within one year

6

141,039

91,160

NET CURRENT ASSETS

369,880

339,732

TOTAL ASSETS LESS CURRENT LIABILITIES

370,956

340,428

PROVISIONS FOR LIABILITIES

269

132

NET ASSETS

370,687

340,296

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Capital redemption reserve

53

53

Retained earnings

369,634

339,243

SHAREHOLDERS' FUNDS

370,687

340,296

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 August 2026 and were signed by:

S Berry - Director

1.	STATUTORY INFORMATION

Bell Munro Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover represents the value of work done on behalf of external customers, excluding value added tax.

Revenue is recognised periodically during the course of a contract, based on the percentage of the contract completed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

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 balance sheet date.

Deferred tax

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Long term contracts

Long term contracts are assessed on a contract by contract basis and are reflected in the profit and loss account by recording turnover and related costs as contract progresses. Where the outcome of a contract can be assessed with reasonable certainty before its conclusion, the attributable profit is recognised in the profit and loss account as the difference between reported turnover and related costs for that contract.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

22,979

Additions

668

At 30 November 2025

23,647

DEPRECIATION

At 1 December 2024

22,283

Charge for year

288

At 30 November 2025

22,571

NET BOOK VALUE

At 30 November 2025

1,076

At 30 November 2024

696

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

273,601

185,917

Amounts owed by group undertakings

158,000

134,000

Amounts recoverable on contract

20,000

18,700

Other debtors

5,385

2,938

456,986

341,555

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

3,774

8,898

Taxation and social security

128,168

70,166

Other creditors

9,097

12,096

141,039

91,160

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is SVGB Limited.