1 January 2022 false Taxfiler 2023.9 9928855business:PrivateLimitedCompanyLtd2022-01-012022-12-31 99288552021-12-31 99288552022-01-012022-12-31 9928855business:AuditExemptWithAccountantsReport2022-01-012022-12-31 9928855business:FilletedAccounts2022-01-012022-12-31 99288552022-12-31 9928855business:Director12022-01-012022-12-31 9928855business:Director22022-01-012022-12-31 9928855business:RegisteredOffice2022-01-012022-12-31 99288552021-12-31 9928855core:WithinOneYear2022-12-31 9928855core:WithinOneYear2021-12-31 9928855core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 9928855core:ShareCapitalcore:PreviouslyStatedAmount2021-12-31 9928855core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 9928855core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-12-31 9928855core:PreviouslyStatedAmount2022-12-31 9928855core:PreviouslyStatedAmount2021-12-31 9928855business:SmallEntities2022-01-012022-12-31 9928855countries:EnglandWales2022-01-012022-12-31 9928855core:FurnitureFittings2022-01-012022-12-31 9928855core:ComputerEquipment2022-01-012022-12-31 9928855core:FurnitureFittings2021-12-31 9928855core:ComputerEquipment2021-12-31 9928855core:FurnitureFittings2022-12-31 9928855core:ComputerEquipment2022-12-31 9928855business:OrdinaryShareClass12022-01-012022-12-31 9928855business:OrdinaryShareClass12021-01-012021-12-31 99288552021-01-012021-12-31 iso4217:GBP xbrli:shares xbrli:pure
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
Page
- 2 -
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
- 3 -
BRC Consultants Ltd Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
86,519 
99,834 
Current assets
Debtors
742,391 
740,658 
Cash at bank and in hand
38,324 
105,528 
780,715 
846,186 
Creditors: amounts falling due within one year
(228,685)
(316,464)
Net current assets
552,030 
529,722 
Net assets
638,549 
629,556 
Capital and reserves
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
- 4 -
BRC Consultants Ltd Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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 taxation
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.
- 5 -
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 
Additions
- 
800 
800 
At 31 December 2022
22,277 
162,203 
184,480 
Depreciation
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 
Net book value
At 31 December 2022
6,554 
79,965 
86,519 
At 31 December 2021
8,738 
91,096 
99,834 
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,533 
6,500 
Amounts due from group undertakings etc.
724,858 
734,158 
742,391 
740,658 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
639 
519 
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 
Accruals
3,913 
48,750 
228,685 
316,464 
7
Share capital
2022 
2021 
£ 
£ 
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).
- 6 -