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REGISTERED NUMBER: 10572266 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

BRITISH AMERICAN CONSULTING LTD

BRITISH AMERICAN CONSULTING LTD (REGISTERED NUMBER: 10572266)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BRITISH AMERICAN CONSULTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2022







DIRECTOR: C Tian





REGISTERED OFFICE: 82 King Street
Manchester
Greater Manchester
M2 4WQ





REGISTERED NUMBER: 10572266 (England and Wales)





ACCOUNTANTS: Wallwork Nelson & Johnson
Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH

BRITISH AMERICAN CONSULTING LTD (REGISTERED NUMBER: 10572266)

BALANCE SHEET
31 MARCH 2022

31/3/22 31/3/21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,830 2,571

CURRENT ASSETS
Debtors 5 783 -
Cash at bank 19,939 25,886
20,722 25,886
CREDITORS
Amounts falling due within one year 6 9,337 6,763
NET CURRENT ASSETS 11,385 19,123
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,215

21,694

PROVISIONS FOR LIABILITIES 348 488
NET ASSETS 12,867 21,206

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 12,866 21,205
SHAREHOLDERS' FUNDS 12,867 21,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 June 2022 and were signed by:




C Tian - Director


BRITISH AMERICAN CONSULTING LTD (REGISTERED NUMBER: 10572266)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

1. STATUTORY INFORMATION

British American Consulting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the value of services as invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The director believes that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus, the going concern basis of accounting in preparing the annual financial statements has been adopted.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2021 - 2 ) .

BRITISH AMERICAN CONSULTING LTD (REGISTERED NUMBER: 10572266)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2021 10,171
Additions 335
At 31 March 2022 10,506
DEPRECIATION
At 1 April 2021 7,600
Charge for year 1,076
At 31 March 2022 8,676
NET BOOK VALUE
At 31 March 2022 1,830
At 31 March 2021 2,571

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/22 31/3/21
£    £   
Tax 783 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/22 31/3/21
£    £   
Tax - 2,494
Social security and other taxes 472 206
Directors' current accounts 4,911 140
Accrued expenses 3,954 3,923
9,337 6,763