Registered number
07299103
Business Language Center Limited
Filleted Accounts
30 June 2023
Business Language Center Limited
Registered number: 07299103
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Current assets
Debtors 3 24,615 30,749
Cash at bank and in hand 66,493 67,098
91,108 97,847
Creditors: amounts falling due within one year 4 (2,438) (6,406)
Net current assets 88,670 91,441
Net assets 88,670 91,441
Capital and reserves
Called up share capital 1 1
Profit and loss account 88,669 91,440
Shareholder's funds 88,670 91,441
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
V. Somfaleanu
Director
Approved by the board on 13 February 2024
Business Language Center Limited
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Debtors 2023 2022
£ £
Trade debtors - 6,134
Other debtors 24,615 24,615
24,615 30,749
4 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors - 3,746
Taxation and social security costs - 502
Other creditors 2,438 2,158
2,438 6,406
5 Other information
Business Language Center Limited is a private company limited by shares and incorporated in England. Its registered office is:
54 Crest View Drive
Kent
BR5 1BY
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