B Cox Consulting Limited

Contents

Statement of financial position	1
Notes to the Unaudited Financial Statements	2 to 4

B Cox Consulting Limited

(Registration number: 09147632)
Statement of financial position as at 31 July 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	2,752	2,321
Current assets
Debtors	5	9,698	127
Cash at bank and in hand		162,576	237,269
		172,274	237,396
Creditors: Amounts falling due within one year	6	(53,946)	(68,174)
Net current assets		118,328	169,222
Total assets less current liabilities		121,080	171,543
Provisions for liabilities		(523)	(441)
Net assets		120,557	171,102
Capital and reserves
Called up share capital	7	100	100
Retained earnings		120,457	171,002
Shareholders' funds		120,557	171,102

For the financial year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 23 October 2026 and signed on its behalf by:
 

......................................... Professor B Cox Director

B Cox Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the Board on 23 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

B Cox Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 August 2025	5,738	5,738
Additions	1,349	1,349
At 31 July 2026	7,087	7,087
Depreciation
At 1 August 2025	3,417	3,417
Charge for the year	918	918
At 31 July 2026	4,335	4,335
Carrying amount
At 31 July 2026	2,752	2,752
At 31 July 2025	2,321	2,321

B Cox Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

5

Debtors

Current	2026 £	2025 £
Prepayments	6,785	-
Other debtors	2,913	127
	9,698	127

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	626	2,913
Accruals and deferred income	2,300	2,250
Other creditors	51,020	63,011
	53,946	68,174

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100