2022-04-012023-03-312023-03-31false13494399BRAINPOOL CONSULTANCY LTD2023-09-0871122iso4217:GBPxbrli:pure134943992022-04-01134943992023-03-31134943992022-04-012023-03-31134943992021-07-05134943992022-03-31134943992021-07-052022-03-3113494399bus:SmallEntities2022-04-012023-03-3113494399bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3113494399bus:FullAccounts2022-04-012023-03-3113494399bus:PrivateLimitedCompanyLtd2022-04-012023-03-3113494399core:WithinOneYear2023-03-3113494399core:AfterOneYear2023-03-3113494399core:WithinOneYear2022-03-3113494399core:AfterOneYear2022-03-3113494399core:ShareCapital2023-03-3113494399core:SharePremium2023-03-3113494399core:RevaluationReserve2023-03-3113494399core:OtherReservesSubtotal2023-03-3113494399core:RetainedEarningsAccumulatedLosses2023-03-3113494399core:ShareCapital2022-03-3113494399core:SharePremium2022-03-3113494399core:RevaluationReserve2022-03-3113494399core:OtherReservesSubtotal2022-03-3113494399core:RetainedEarningsAccumulatedLosses2022-03-3113494399core:LandBuildings2023-03-3113494399core:PlantMachinery2023-03-3113494399core:Vehicles2023-03-3113494399core:FurnitureFittings2023-03-3113494399core:OfficeEquipment2023-03-3113494399core:NetGoodwill2023-03-3113494399core:IntangibleAssetsOtherThanGoodwill2023-03-3113494399core:ListedExchangeTraded2023-03-3113494399core:UnlistedNon-exchangeTraded2023-03-3113494399core:LandBuildings2022-03-3113494399core:PlantMachinery2022-03-3113494399core:Vehicles2022-03-3113494399core:FurnitureFittings2022-03-3113494399core:OfficeEquipment2022-03-3113494399core:NetGoodwill2022-03-3113494399core:IntangibleAssetsOtherThanGoodwill2022-03-3113494399core:ListedExchangeTraded2022-03-3113494399core:UnlistedNon-exchangeTraded2022-03-3113494399core:LandBuildings2022-04-012023-03-3113494399core:PlantMachinery2022-04-012023-03-3113494399core:Vehicles2022-04-012023-03-3113494399core:FurnitureFittings2022-04-012023-03-3113494399core:OfficeEquipment2022-04-012023-03-3113494399core:NetGoodwill2022-04-012023-03-3113494399core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113494399core:ListedExchangeTraded2022-04-012023-03-3113494399core:UnlistedNon-exchangeTraded2022-04-012023-03-3113494399core:MoreThanFiveYears2022-04-012023-03-3113494399core:Non-currentFinancialInstruments2023-03-3113494399core:Non-currentFinancialInstruments2022-03-3113494399dpl:CostSales2022-04-012023-03-3113494399dpl:DistributionCosts2022-04-012023-03-3113494399dpl:AdministrativeExpenses2022-04-012023-03-3113494399core:LandBuildings2022-04-012023-03-3113494399core:PlantMachinery2022-04-012023-03-3113494399core:Vehicles2022-04-012023-03-3113494399core:FurnitureFittings2022-04-012023-03-3113494399core:OfficeEquipment2022-04-012023-03-3113494399core:NetGoodwill2022-04-012023-03-3113494399core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113494399dpl:GroupUndertakings2022-04-012023-03-3113494399dpl:ParticipatingInterests2022-04-012023-03-3113494399dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3113494399core:ListedExchangeTraded2022-04-012023-03-3113494399dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3113494399core:UnlistedNon-exchangeTraded2022-04-012023-03-3113494399dpl:CostSales2021-07-052022-03-3113494399dpl:DistributionCosts2021-07-052022-03-3113494399dpl:AdministrativeExpenses2021-07-052022-03-3113494399core:LandBuildings2021-07-052022-03-3113494399core:PlantMachinery2021-07-052022-03-3113494399core:Vehicles2021-07-052022-03-3113494399core:FurnitureFittings2021-07-052022-03-3113494399core:OfficeEquipment2021-07-052022-03-3113494399core:NetGoodwill2021-07-052022-03-3113494399core:IntangibleAssetsOtherThanGoodwill2021-07-052022-03-3113494399dpl:GroupUndertakings2021-07-052022-03-3113494399dpl:ParticipatingInterests2021-07-052022-03-3113494399dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-052022-03-3113494399core:ListedExchangeTraded2021-07-052022-03-3113494399dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-052022-03-3113494399core:UnlistedNon-exchangeTraded2021-07-052022-03-3113494399core:NetGoodwill2023-03-3113494399core:IntangibleAssetsOtherThanGoodwill2023-03-3113494399core:LandBuildings2023-03-3113494399core:PlantMachinery2023-03-3113494399core:Vehicles2023-03-3113494399core:FurnitureFittings2023-03-3113494399core:OfficeEquipment2023-03-3113494399core:AfterOneYear2023-03-3113494399core:WithinOneYear2023-03-3113494399core:ListedExchangeTraded2023-03-3113494399core:UnlistedNon-exchangeTraded2023-03-3113494399core:ShareCapital2023-03-3113494399core:SharePremium2023-03-3113494399core:RevaluationReserve2023-03-3113494399core:OtherReservesSubtotal2023-03-3113494399core:RetainedEarningsAccumulatedLosses2023-03-3113494399core:NetGoodwill2022-03-3113494399core:IntangibleAssetsOtherThanGoodwill2022-03-3113494399core:LandBuildings2022-03-3113494399core:PlantMachinery2022-03-3113494399core:Vehicles2022-03-3113494399core:FurnitureFittings2022-03-3113494399core:OfficeEquipment2022-03-3113494399core:AfterOneYear2022-03-3113494399core:WithinOneYear2022-03-3113494399core:ListedExc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BRAINPOOL CONSULTANCY LTD

Registered Number
13494399
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

BRAINPOOL CONSULTANCY LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Peter Antony Bebbington
Katarzyna Borowska

Registered Address

45 Albemarle Street
3rd Floor, Mayfair
London
W1S 4JL

Registered Number

13494399 (England and Wales)
BRAINPOOL CONSULTANCY LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5535-
535-
Current assets
Debtors7279,55275,651
Cash at bank and on hand53,7225,433
333,27481,084
Creditors amounts falling due within one year8(130,645)(37,415)
Net current assets (liabilities)202,62943,669
Total assets less current liabilities203,16443,669
Creditors amounts falling due after one year9(182,177)(123,634)
Net assets20,987(79,965)
Capital and reserves
Called up share capital1010
Profit and loss account20,977(79,975)
Shareholders' funds20,987(79,965)
The financial statements were approved and authorised for issue by the Board of Directors on 8 September 2023, and are signed on its behalf by:
Katarzyna Borowska
Director
Registered Company No. 13494399
BRAINPOOL CONSULTANCY LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Revenue recognition policy
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. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year67
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
Additions541541
At 31 March 23541541
Depreciation and impairment
Charge for year66
At 31 March 2366
Net book value
At 31 March 23535535
At 31 March 22--
6.Description of nature of transactions and balances with related parties
The amount owed to related parties is a loan of £182,177.03 from Brainpool Ltd, a Private Company Limited By Shares in England and Wales that owns and controls Brainpool Consultancy Ltd. Interest of 2% was added to the loan, equivalent to the HMRC beneficial loan rate, and it is repayable on demand.
7.Debtors

2023

2022

££
Trade debtors / trade receivables279,45065,159
Other debtors10210,492
Total279,55275,651
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables88,64626,966
Taxation and social security38,2148,181
Other creditors1,7841,419
Accrued liabilities and deferred income2,001849
Total130,64537,415
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Amounts owed to related parties182,177123,634
Total182,177123,634