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REGISTERED NUMBER: 07938096 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

BUSINESS PLUS CONSULTANCY LTD

BUSINESS PLUS CONSULTANCY LTD (REGISTERED NUMBER: 07938096)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BUSINESS PLUS CONSULTANCY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: Mrs R Lempert
J Lempert





SECRETARY:





REGISTERED OFFICE: International House
12 Constance Street
London
E16 2DQ





REGISTERED NUMBER: 07938096 (England and Wales)





ACCOUNTANTS: Tish Press & Company
Create Business Hub
Ground Floor
5 Rayleigh Road
Hutton, Brentwood.
Essex
CM13 1AB

BUSINESS PLUS CONSULTANCY LTD (REGISTERED NUMBER: 07938096)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,264 12,829

CURRENT ASSETS
Debtors 5 16,000 17,000
Cash at bank 847 950
16,847 17,950
CREDITORS
Amounts falling due within one year 6 8,711 30,216
NET CURRENT ASSETS/(LIABILITIES) 8,136 (12,266 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,400

563

CREDITORS
Amounts falling due after more than one
year

7

18,334

-
NET ASSETS 66 563

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 64 561
SHAREHOLDERS' FUNDS 66 563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

BUSINESS PLUS CONSULTANCY LTD (REGISTERED NUMBER: 07938096)

BALANCE SHEET - continued
28 FEBRUARY 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 27 November 2023 and were signed on its behalf by:





Mrs R Lempert - Director


BUSINESS PLUS CONSULTANCY LTD (REGISTERED NUMBER: 07938096)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1. STATUTORY INFORMATION

Business Plus Consultancy 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.

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 - 25% on cost

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

BUSINESS PLUS CONSULTANCY LTD (REGISTERED NUMBER: 07938096)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 March 2022
and 28 February 2023 23,040 10,426 33,466
DEPRECIATION
At 1 March 2022 15,154 5,483 20,637
Charge for year 1,577 988 2,565
At 28 February 2023 16,731 6,471 23,202
NET BOOK VALUE
At 28 February 2023 6,309 3,955 10,264
At 28 February 2022 7,886 4,943 12,829

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 16,000 17,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,500 22,930
Trade creditors 2,255 961
Tax 907 2,116
Social security and other taxes 145 831
Other creditors 1,944 1,818
Accruals and deferred income 960 1,560
8,711 30,216

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 2,500 -
Bank loans - 2-5 years 7,500 -
Bank loans more 5 yr by instal 8,334 -
18,334 -

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 8,334 -

BUSINESS PLUS CONSULTANCY LTD (REGISTERED NUMBER: 07938096)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary 1 2 2

9. RESERVES
Retained
earnings
£   

At 1 March 2022 561
Profit for the year 1,301
Dividends (1,798 )
At 28 February 2023 64