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Company Registration No. 14456268 (England and Wales)
BY-EQ Limited Unaudited accounts for the year ended 31 December 2025
BY-EQ Limited Unaudited accounts Contents
Page
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BY-EQ Limited Company Information for the year ended 31 December 2025
Director
B. York
Company Number
14456268 (England and Wales)
Registered Office
7 SAVOY COURT LONDON WC2R 0EX UNITED KINGDOM
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BY-EQ Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
286 
474 
Current assets
Debtors
51,387 
48,236 
Cash at bank and in hand
256,425 
440,761 
307,812 
488,997 
Creditors: amounts falling due within one year
(98,790)
(214,615)
Net current assets
209,022 
274,382 
Net assets
209,308 
274,856 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
209,298 
274,846 
Shareholders' funds
209,308 
274,856 
For the year ending 31 December 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 28 August 2026 and were signed on its behalf by
B. York Director Company Registration No. 14456268
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BY-EQ Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
BY-EQ Limited is a private company, limited by shares, registered in England and Wales, registration number 14456268. The registered office is 7 SAVOY COURT, LONDON, WC2R 0EX, UNITED KINGDOM.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Company purpose
BY-EQ is a mission-led advisory firm working with technology and market-leading companies to maximise the positive impact they can have.
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.
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:
Going concern
The financial statements are prepared on a going concern basis.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2025
564 
At 31 December 2025
564 
Depreciation
At 1 January 2025
90 
Charge for the year
188 
At 31 December 2025
278 
Net book value
At 31 December 2025
286 
At 31 December 2024
474 
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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