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REGISTERED NUMBER: 06899099 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

BRINDLEY HEATH CONSULTANTS LTD

BRINDLEY HEATH CONSULTANTS LTD (REGISTERED NUMBER: 06899099)

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










Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


BRINDLEY HEATH CONSULTANTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







Director: J Cowdell





Registered office: Unit A, The Stables
Weston Park
Weston-under-Lizard
Shifnal
Shropshire
TF11 8LE





Registered number: 06899099 (England and Wales)





Accountants: Athos Business Solutions Limited
1623 Warwick Road
Knowle
Solihull
West Midlands
B93 9LF

BRINDLEY HEATH CONSULTANTS LTD (REGISTERED NUMBER: 06899099)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,058 344
1,058 344

CURRENT ASSETS
Debtors 6 61,572 47,387
Cash at bank 31,058 79,963
92,630 127,350
CREDITORS
Amounts falling due within one year 7 18,130 35,856
NET CURRENT ASSETS 74,500 91,494
TOTAL ASSETS LESS CURRENT
LIABILITIES

75,558

91,838

CREDITORS
Amounts falling due after more than one year 8 (4,000 ) (6,334 )

PROVISIONS FOR LIABILITIES (201 ) (65 )
NET ASSETS 71,357 85,439

CAPITAL AND RESERVES
Called up share capital 105 105
Retained earnings 71,252 85,334
71,357 85,439

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 his 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.

BRINDLEY HEATH CONSULTANTS LTD (REGISTERED NUMBER: 06899099)

BALANCE SHEET - continued
31 MAY 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 director and authorised for issue on 6 December 2023 and were signed by:





J Cowdell - Director


BRINDLEY HEATH CONSULTANTS LTD (REGISTERED NUMBER: 06899099)

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


1. STATUTORY INFORMATION

Brindley Heath Consultants 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of five 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 & Fittings - 25% on reducing balance
Computer equipment - 33% 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.

BRINDLEY HEATH CONSULTANTS LTD (REGISTERED NUMBER: 06899099)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 June 2022
and 31 May 2023 10,000
Amortisation
At 1 June 2022
and 31 May 2023 10,000
Net book value
At 31 May 2023 -
At 31 May 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures Computer
& Fittings equipment Totals
£    £    £   
Cost
At 1 June 2022 43 6,996 7,039
Additions - 1,049 1,049
At 31 May 2023 43 8,045 8,088
Depreciation
At 1 June 2022 42 6,653 6,695
Charge for year 1 334 335
At 31 May 2023 43 6,987 7,030
Net book value
At 31 May 2023 - 1,058 1,058
At 31 May 2022 1 343 344

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 20,304 46,980
Other debtors 41,268 407
61,572 47,387

BRINDLEY HEATH CONSULTANTS LTD (REGISTERED NUMBER: 06899099)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,000 1,667
Trade creditors 405 3,177
Taxation and social security 10,610 25,941
Other creditors 5,115 5,071
18,130 35,856

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 4,000 6,334

9. RELATED PARTY DISCLOSURES

Included within other creditors is a balance owed to Edgeworth Street Limited of £3,430 (2022 - £3,430).

During the year the company sold goods and services of £87,285 (2022: £134,590) to Lever Turner Cowdell Ltd, a company in which Mr J Cowdell is a director and a shareholder. The sales were made on a normal trading basis.