Company Registration No. 9928855 (England and Wales)
BRC Consultants Ltd
Unaudited accounts
for the year ended 31 December 2022
BRC Consultants Ltd
Unaudited accounts
Contents
BRC Consultants Ltd
Company Information
for the year ended 31 December 2022
Directors
Benn Richard Carson
Claire Louise Carson
Company Number
9928855 (England and Wales)
Registered Office
Whispers
St. David's Lane
Prenton
Merseyside
CH43 9UD
United Kingdom
Accountants
Pearl Accounting Limited
Suite 1
116 Ballards Lane
Finchley
London
N3 2DN
BRC Consultants Ltd
Statement of financial position
as at 31 December 2022
Tangible assets
86,519
99,834
Cash at bank and in hand
38,324
105,528
Creditors: amounts falling due within one year
(228,685)
(316,464)
Net current assets
552,030
529,722
Net assets
638,549
629,556
Called up share capital
2
2
Profit and loss account
638,547
629,554
Shareholders' funds
638,549
629,556
For the year ending 31 December 2022 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 directors acknowledge 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 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 of Directors and authorised for issue on 30 September 2023 and were signed on its behalf by
Benn Richard Carson
Director
Company Registration No. 9928855
BRC Consultants Ltd
Notes to the Accounts
for the year ended 31 December 2022
BRC Consultants Ltd is a private company, limited by shares, registered in England and Wales, registration number 9928855. The registered office is Whispers, St. David's Lane, Prenton, Merseyside, CH43 9UD, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Written down value @ 25%
Computer equipment
Written down value @ 25%
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
BRC Consultants Ltd
Notes to the Accounts
for the year ended 31 December 2022
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2022
22,277
161,403
183,680
At 31 December 2022
22,277
162,203
184,480
At 1 January 2022
13,539
70,307
83,846
Charge for the year
2,184
11,931
14,115
At 31 December 2022
15,723
82,238
97,961
At 31 December 2022
6,554
79,965
86,519
At 31 December 2021
8,738
91,096
99,834
Amounts falling due within one year
Trade debtors
17,533
6,500
Amounts due from group undertakings etc.
724,858
734,158
6
Creditors: amounts falling due within one year
2022
2021
Amounts owed to group undertakings and other participating interests
5,849
-
Taxes and social security
25,390
47,914
Other creditors
192,894
219,281
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 2 (2021: 2).