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REGISTERED NUMBER: 03065949 (England and Wales)









BRYAN JEZEPH CONSULTANCY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






BRYAN JEZEPH CONSULTANCY LIMITED (REGISTERED NUMBER: 03065949)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRYAN JEZEPH CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: B S Jezeph
Mrs C J Jezeph
C I Ward





SECRETARY: Mrs C J Jezeph





REGISTERED OFFICE: 3 South Street
Titchfield
Hampshire
PO14 4DL





REGISTERED NUMBER: 03065949 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
Havant
Hampshire
PO9 1QU

BRYAN JEZEPH CONSULTANCY LIMITED (REGISTERED NUMBER: 03065949)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,759
Tangible assets 5 6,008 6,726
6,008 8,485

CURRENT ASSETS
Debtors 6 96,094 97,620
Cash at bank and in hand 138,156 203,052
234,250 300,672
CREDITORS
Amounts falling due within one year 7 68,838 97,636
NET CURRENT ASSETS 165,412 203,036
TOTAL ASSETS LESS CURRENT
LIABILITIES

171,420

211,521

PROVISIONS FOR LIABILITIES 9 1,502 1,278
NET ASSETS 169,918 210,243

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 169,818 210,143
SHAREHOLDERS' FUNDS 169,918 210,243

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

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

The directors acknowledge their 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.

BRYAN JEZEPH CONSULTANCY LIMITED (REGISTERED NUMBER: 03065949)

BALANCE SHEET - continued
31 MARCH 2023


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 Board of Directors and authorised for issue on 20 November 2023 and were signed on its behalf by:





B S Jezeph - Director


BRYAN JEZEPH CONSULTANCY LIMITED (REGISTERED NUMBER: 03065949)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Bryan Jezeph Consultancy Limited 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents income derived from ordinary activities, stated net of trade discounts and value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on cost

Financial instruments
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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.


BRYAN JEZEPH CONSULTANCY LIMITED (REGISTERED NUMBER: 03065949)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 60,000
AMORTISATION
At 1 April 2022 58,241
Amortisation for year 1,759
At 31 March 2023 60,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 1,759

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2022 37,949 25,945 63,894
Additions 521 1,223 1,744
At 31 March 2023 38,470 27,168 65,638
DEPRECIATION
At 1 April 2022 35,135 22,033 57,168
Charge for year 667 1,795 2,462
At 31 March 2023 35,802 23,828 59,630
NET BOOK VALUE
At 31 March 2023 2,668 3,340 6,008
At 31 March 2022 2,814 3,912 6,726

BRYAN JEZEPH CONSULTANCY LIMITED (REGISTERED NUMBER: 03065949)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 50,228 53,331
Amounts owed by group undertakings 21,705 21,705
Amounts recoverable on contract 17,000 16,000
Other debtors 7,161 6,584
96,094 97,620

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 4,229 2,955
Amounts owed to group undertakings 37,845 69,351
Taxation and social security 21,078 20,173
Other creditors 5,686 5,157
68,838 97,636

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 16,000 16,000
Between one and five years 25,333 41,333
41,333 57,333

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,502 1,278

Deferred
tax
£   
Balance at 1 April 2022 1,278
Accelerated capital allowances 224
Balance at 31 March 2023 1,502

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

BRYAN JEZEPH CONSULTANCY LIMITED (REGISTERED NUMBER: 03065949)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
B S Jezeph and Mrs C J Jezeph
Balance outstanding at start of year - 69,204
Amounts advanced 57,155 56,637
Amounts repaid (57,155 ) (125,841 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

12. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Marmion Holdings Limited, 3 South Street, Tichfield, Fareham, Hampshire, PO14 4DL.

The registered office address for Marmion Holdings Limited is 3 South Street, Tichfield, Fareham, Hampshire, PO14 4DL.

Mr B S and Mrs C J Jezeph are the company's ultimate controlling party by virtue of their 100% holding of the shares in the parent company, Marmion Holdings Limited.