BLP CONSULTING LIMITED


Director	PRIOR, Benjamin Raymond Charles


Registered Address	Towerhouse The Avenue
	St. Hilary
	Penzance
	TR20 9DQ


Registered Number	13632533 (England and Wales)

Balance Sheet as at
30 September 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		-		3,800
Tangible assets	4		445		38,608
			445		42,408
Current assets
Stocks	5	-		1,500
Debtors	6	7,000		7,000
Current asset investments	7	24,120		24,120
Cash at bank and on hand		36		21,137
		31,156		53,757
Creditors amounts falling due within one year	8	(96)		(25,125)
Net current assets (liabilities)			31,060		28,632
Total assets less current liabilities			31,505		71,040
Provisions for liabilities	9		(85)		(5,507)
Net assets			31,420		65,533
Capital and reserves
Called up share capital			22		22
Profit and loss account			31,398		65,511
Shareholders' funds			31,420		65,533

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 October 2026, and are signed on its behalf by:

PRIOR, Benjamin Raymond Charles
Director
Registered Company No. 13632533

BLP CONSULTING LIMITED

Notes to the Financial Statements
for the year ended 30 September 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible fixed assets are stated at cost or valuation less amortisation. Amorisation is provided at 6% per annum on a Straight Line basis.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Land and buildings	6
	Plant and machinery	10
	Office Equipment	30

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		5

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 October 25	5,000	5,000
Disposals	(5,000)	(5,000)
Amortisation and impairment
At 01 October 25	1,200	1,200
On disposals	(1,200)	(1,200)
Net book value
At 30 September 26	-	-
At 30 September 25	3,800	3,800

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 25	11,779	39,281	2,425	53,485
Disposals	(11,779)	(39,281)	(519)	(51,579)
At 30 September 26	-	-	1,906	1,906
Depreciation and impairment
At 01 October 25	2,156	11,129	1,592	14,877
Charge for year	-	-	190	190
On disposals	(2,156)	(11,129)	(321)	(13,606)
At 30 September 26	-	-	1,461	1,461
Net book value
At 30 September 26	-	-	445	445
At 30 September 25	9,623	28,152	833	38,608

5.	Stocks

	2026	2025
	£	£
Other stocks	-	1,500
Total	-	1,500

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	7,000	7,000
Total	7,000	7,000

7.	Current asset investments

8.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	1,578
Taxation and social security	96	7,186
Other creditors	-	14,461
Accrued liabilities and deferred income	-	1,900
Total	96	25,125

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	85	5,507
Total	85	5,507