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Company Registration No. 07813154 (England and Wales)
B&lr Consulting Ltd Unaudited accounts for the year ended 31 October 2025
B&lr Consulting Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
B&lr Consulting Ltd Company Information for the year ended 31 October 2025
Director
Mr R Raymond
Company Number
07813154 (England and Wales)
Registered Office
20-22 Wenlock Road London N1 7GU England
- 3 -
B&lr Consulting Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
35,871 
4,651 
Current assets
Debtors
5
22,968 
16,134 
Cash at bank and in hand
62,539 
85,737 
85,507 
101,871 
Creditors: amounts falling due within one year
6
8,233 
(17,027)
Net current assets
93,740 
84,844 
Net assets
129,611 
89,495 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
129,601 
89,485 
Shareholders' funds
129,611 
89,495 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 August 2026 and were signed on its behalf by
Mr R Raymond Director Company Registration No. 07813154
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B&lr Consulting Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
B&lr Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 07813154. The registered office is 20-22 Wenlock Road, London, N1 7GU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Prior Year Adjustment
The comparative balance sheet has been restated to correct material errors to the calculation of statutory liabilities. It was identified during the current period that figures required to be restated. Corporation tax has increased by £17029 VAT liability has decreased by £10222 Other debtors has increased by £5920. The net impact of this adjustment is a reduction in net asset position of the company at 31st October 2024 of £877.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
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B&lr Consulting Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
1,988 
- 
9,405 
11,393 
Additions
- 
44,000 
- 
44,000 
At 31 October 2025
1,988 
44,000 
9,405 
55,393 
Depreciation
At 1 November 2024
1,340 
- 
5,402 
6,742 
Charge for the year
648 
8,800 
3,332 
12,780 
At 31 October 2025
1,988 
8,800 
8,734 
19,522 
Net book value
At 31 October 2025
- 
35,200 
671 
35,871 
At 31 October 2024
648 
- 
4,003 
4,651 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
10,222 
Trade debtors
7,260 
129 
Accrued income and prepayments
- 
13 
Other debtors
15,708 
5,770 
22,968 
16,134 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
3,978 
- 
Taxes and social security
25,581 
17,030 
Other creditors
440 
(3)
Loans from directors
(39,032)
- 
Accruals
800 
- 
(8,233)
17,027 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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