Bristow Consultancy Services Limited 12337298 false 2022-12-01 2023-11-30 2023-11-30 The principal activity of the company is that of financial management. Digita Accounts Production Advanced 6.30.9574.0 true 12337298 2022-12-01 2023-11-30 12337298 2023-11-30 12337298 core:RetainedEarningsAccumulatedLosses 2023-11-30 12337298 core:ShareCapital 2023-11-30 12337298 core:CurrentFinancialInstruments 2023-11-30 12337298 core:CurrentFinancialInstruments core:WithinOneYear 2023-11-30 12337298 core:FurnitureFittingsToolsEquipment 2023-11-30 12337298 bus:SmallEntities 2022-12-01 2023-11-30 12337298 bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 12337298 bus:FullAccounts 2022-12-01 2023-11-30 12337298 bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 12337298 bus:RegisteredOffice 2022-12-01 2023-11-30 12337298 bus:Director1 2022-12-01 2023-11-30 12337298 bus:Director2 2022-12-01 2023-11-30 12337298 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12337298 core:FurnitureFittingsToolsEquipment 2022-12-01 2023-11-30 12337298 core:OfficeEquipment 2022-12-01 2023-11-30 12337298 countries:EnglandWales 2022-12-01 2023-11-30 12337298 2022-11-30 12337298 core:FurnitureFittingsToolsEquipment 2022-11-30 12337298 2021-12-01 2022-11-30 12337298 2022-11-30 12337298 core:RetainedEarningsAccumulatedLosses 2022-11-30 12337298 core:ShareCapital 2022-11-30 12337298 core:CurrentFinancialInstruments 2022-11-30 12337298 core:CurrentFinancialInstruments core:WithinOneYear 2022-11-30 12337298 core:FurnitureFittingsToolsEquipment 2022-11-30 iso4217:GBP xbrli:pure

Registration number: 12337298

Bristow Consultancy Services Limited

Filleted Unaudited Financial Statements

for the Year Ended 30 November 2023

 

Bristow Consultancy Services Limited
(Registration number: 12337298)

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Bristow Consultancy Services Limited
(Registration number: 12337298)

Company Information

Directors

Mr J Bristow

Mrs S M Bristow

Registered office

1 Colleton Crescent
Exeter
Devon
EX2 4DG

Accountants

Thompson Jenner LLP
1 Colleton Crescent
Exeter
Devon
EX2 4DG

 

Bristow Consultancy Services Limited
(Registration number: 12337298)

Balance Sheet as at 30 November 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

110

220

Current assets

 

Debtors

5

5,980

4,874

Cash at bank and in hand

 

22,888

26,443

 

28,868

31,317

Creditors: Amounts falling due within one year

6

(21,015)

(21,597)

Net current assets

 

7,853

9,720

Net assets

 

7,963

9,940

Capital and reserves

 

Called up share capital

100

100

Profit and loss account

7,863

9,840

Total equity

 

7,963

9,940

For the financial year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 28 February 2024 and signed on its behalf by:
 

.........................................
Mr J Bristow
Director

 

Bristow Consultancy Services Limited
(Registration number: 12337298)

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Colleton Crescent
Exeter
Devon
EX2 4DG

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Bristow Consultancy Services Limited
(Registration number: 12337298)

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

20% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Bristow Consultancy Services Limited
(Registration number: 12337298)

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 December 2022

550

550

At 30 November 2023

550

550

Depreciation

At 1 December 2022

330

330

Charge for the year

110

110

At 30 November 2023

440

440

Carrying amount

At 30 November 2023

110

110

At 30 November 2022

220

220

5

Debtors

2023
£

2022
£

Trade debtors

5,980

4,874

Total current trade and other debtors

5,980

4,874

6

Creditors

2023
£

2022
£

Due within one year

Taxation and social security

4,281

2,910

Other creditors

2,734

17,187

Accrued expenses

14,000

1,500

21,015

21,597