0
false
false
false
false
false
false
false
false
false
false
true
false
false
false
false
false
false
No description of principal activity
2022-10-01
Sage Accounts Production Advanced 2023 - FRS102_2023
2,561
379
640
1,019
1,542
2,182
xbrli:pure
xbrli:shares
iso4217:GBP
12859980
2022-10-01
2023-09-30
12859980
2023-09-30
12859980
2022-09-30
12859980
2021-10-01
2022-09-30
12859980
2022-09-30
12859980
2021-09-30
12859980
bus:LeadAgentIfApplicable
2022-10-01
2023-09-30
12859980
bus:Director1
2022-10-01
2023-09-30
12859980
core:WithinOneYear
2023-09-30
12859980
core:WithinOneYear
2022-09-30
12859980
core:ShareCapital
2023-09-30
12859980
core:ShareCapital
2022-09-30
12859980
core:RetainedEarningsAccumulatedLosses
2023-09-30
12859980
core:RetainedEarningsAccumulatedLosses
2022-09-30
12859980
bus:Director1
2022-09-30
12859980
bus:Director1
2023-09-30
12859980
bus:Director1
2021-09-30
12859980
bus:Director1
2022-09-30
12859980
bus:Director1
2021-10-01
2022-09-30
12859980
bus:SmallEntities
2022-10-01
2023-09-30
12859980
bus:AuditExemptWithAccountantsReport
2022-10-01
2023-09-30
12859980
bus:SmallCompaniesRegimeForAccounts
2022-10-01
2023-09-30
12859980
bus:PrivateLimitedCompanyLtd
2022-10-01
2023-09-30
12859980
bus:FullAccounts
2022-10-01
2023-09-30
12859980
core:OfficeEquipment
2022-10-01
2023-09-30
12859980
core:OfficeEquipment
2023-09-30
12859980
core:OfficeEquipment
2022-09-30
COMPANY REGISTRATION NUMBER:
12859980
Filleted Unaudited Financial Statements |
|
Year ended 30 September 2023
Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements |
1 |
|
|
Statement of financial position |
2 |
|
|
Notes to the financial statements |
4 |
|
|
Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of
BLR29 Consulting Limited |
|
Year ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BLR29 Consulting Limited for the year ended 30 September 2023, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of BLR29 Consulting Limited. Our work has been undertaken solely to prepare for your approval the financial statements of BLR29 Consulting Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BLR29 Consulting Limited and its director for our work or for this report.
It is your duty to ensure that BLR29 Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BLR29 Consulting Limited. You consider that BLR29 Consulting Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of BLR29 Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
WALTER HUNTER & CO LIMITED
Chartered accountants
24 Bridge Street
Newport
South Wales
NP20 4SF
20 November 2023
Statement of Financial Position |
|
30 September 2023
Fixed assets
Tangible assets |
4 |
1,542 |
2,182 |
|
|
|
|
Current assets
Debtors |
5 |
281 |
741 |
Cash at bank and in hand |
34,949 |
17,650 |
|
-------- |
-------- |
|
35,230 |
18,391 |
|
|
|
|
Creditors: amounts falling due within one year |
6 |
14,518 |
5,732 |
|
-------- |
-------- |
Net current assets |
20,712 |
12,659 |
|
-------- |
-------- |
Total assets less current liabilities |
22,254 |
14,841 |
|
-------- |
-------- |
Net assets |
22,254 |
14,841 |
|
-------- |
-------- |
|
|
|
|
Capital and reserves
Called up share capital |
2 |
2 |
Profit and loss account |
22,252 |
14,839 |
|
-------- |
-------- |
Shareholders funds |
22,254 |
14,841 |
|
-------- |
-------- |
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
Statement of Financial Position (continued) |
|
30 September 2023
These financial statements were approved by the
board of directors
and authorised for issue on
20 November 2023
, and are signed on behalf of the board by:
Company registration number:
12859980
Notes to the Financial Statements |
|
Year ended 30 September 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 24 Bridge Street, Newport, NP20 4SF.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Income tax
The taxation expense represents the amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The value threshold for the captalisation of fixed assets is £500.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Equipment |
- |
25% straight line |
|
|
|
|
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
4.
Tangible assets
|
Equipment |
|
£ |
Cost |
|
At 1 October 2022 and 30 September 2023 |
2,561 |
|
------- |
Depreciation |
|
At 1 October 2022 |
379 |
Charge for the year |
640 |
|
------- |
At 30 September 2023 |
1,019 |
|
------- |
Carrying amount |
|
At 30 September 2023 |
1,542 |
|
------- |
At 30 September 2022 |
2,182 |
|
------- |
|
|
5.
Debtors
|
2023 |
2022 |
|
£ |
£ |
Trade debtors |
– |
741 |
Other debtors |
281 |
– |
|
---- |
---- |
|
281 |
741 |
|
---- |
---- |
|
|
|
6.
Creditors:
amounts falling due within one year
|
2023 |
2022 |
|
£ |
£ |
Corporation tax |
11,968 |
3,495 |
Other creditors |
2,550 |
2,237 |
|
-------- |
------- |
|
14,518 |
5,732 |
|
-------- |
------- |
|
|
|
7.
Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
|
2023 |
|
|
Balance brought forward |
Advances/ (credits) to the director |
Amounts repaid |
Balance outstanding |
|
|
£ |
£ |
£ |
£ |
|
Mr BL Richards |
(
917) |
(
1,164) |
917 |
(
1,164) |
|
|
---- |
------- |
---- |
------- |
|
|
|
|
|
|
|
2022 |
|
|
Balance brought forward |
Advances/ (credits) to the director |
Amounts repaid |
Balance outstanding |
|
|
£ |
£ |
£ |
£ |
|
Mr BL Richards |
(
2,134) |
(
2,917) |
4,134 |
(
917) |
|
|
------- |
------- |
------- |
---- |
|
|
|
|
|
|