If you were aiming for commercial you may well get to the CPL course before having an N Qualification in the PPL, and so do it as the extra 5 hours on this course (you do 10+ hr instrument as well for the CPL).
The N Qual needs 100hrs before you can do it and it is no longer a rating.
The IR can be taken as a PPL. Same course as for CPL people. There are min hours to start IR and CPL, with min quals included.
All listed here
http://www.caa.co.uk/default.aspx?ca...68&groupid=780
h-r