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REGISTERED NUMBER: 12614140 (England and Wales)















Financial Statements for the Year Ended 31 May 2023

for

Business Coach Directory Ltd

Business Coach Directory Ltd (Registered number: 12614140)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4 to 5


Business Coach Directory Ltd

Company Information
for the Year Ended 31 May 2023







DIRECTOR: Mrs C Elmer





REGISTERED OFFICE: 4 Cromwell Court
New Street
Aylesbury
Buckinghamshire
HP20 2PB





REGISTERED NUMBER: 12614140 (England and Wales)

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Business Coach Directory Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Business Coach Directory Ltd for the year ended 31 May 2023 which comprise the Income Statement, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Business Coach Directory Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Business Coach Directory Ltd and state those matters that we have agreed to state to the director of Business Coach Directory Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Business Coach Directory Ltd 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 loss of Business Coach Directory Ltd. You consider that Business Coach Directory Ltd 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 Business Coach Directory Ltd. 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.






APS Accountancy Ltd
4 Cromwell Court
New Street
Aylesbury
Buckinghamshire
HP20 2PB


23 November 2023

Business Coach Directory Ltd (Registered number: 12614140)

Balance Sheet
31 May 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 5,851 6,687
Tangible assets 5 323 636
6,174 7,323

CURRENT ASSETS
Debtors 6 51 363
Cash at bank 3,972 6,837
4,023 7,200
CREDITORS
Amounts falling due within one year 7 (3,577 ) (3,714 )
NET CURRENT ASSETS 446 3,486
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,620

10,809

CREDITORS
Amounts falling due after more than one
year

8

(16,467

)

(19,525

)
NET LIABILITIES (9,847 ) (8,716 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (9,849 ) (8,718 )
(9,847 ) (8,716 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 23 November 2023 and were signed by:




Mrs C Elmer - Director


Business Coach Directory Ltd (Registered number: 12614140)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Business Coach Directory 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Fixed assets
All fixed assets are initially recorded at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - NIL ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 June 2022
and 31 May 2023 8,358
AMORTISATION
At 1 June 2022 1,671
Charge for year 836
At 31 May 2023 2,507
NET BOOK VALUE
At 31 May 2023 5,851
At 31 May 2022 6,687

Business Coach Directory Ltd (Registered number: 12614140)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022
and 31 May 2023 949
DEPRECIATION
At 1 June 2022 313
Charge for year 313
At 31 May 2023 626
NET BOOK VALUE
At 31 May 2023 323
At 31 May 2022 636

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 51 363

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,058 3,058
Other creditors 519 656
3,577 3,714

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 16,467 19,525