Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 11191536 O L Dochev iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11191536 2022-12-31 11191536 2023-12-31 11191536 2023-01-01 2023-12-31 11191536 frs-core:CurrentFinancialInstruments 2023-12-31 11191536 frs-core:ShareCapital 2023-12-31 11191536 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11191536 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11191536 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 11191536 frs-bus:SmallEntities 2023-01-01 2023-12-31 11191536 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11191536 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11191536 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 11191536 frs-bus:OrdinaryShareClass1 2023-12-31 11191536 frs-bus:Director1 2023-01-01 2023-12-31 11191536 frs-countries:EnglandWales 2023-01-01 2023-12-31 11191536 2021-12-31 11191536 2022-12-31 11191536 2022-01-01 2022-12-31 11191536 frs-core:CurrentFinancialInstruments 2022-12-31 11191536 frs-core:ShareCapital 2022-12-31 11191536 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11191536 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31
Registered number: 11191536
Next Consult UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
BWBCA Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11191536
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 17,420 18,360
Cash at bank and in hand 29,486 5,937
46,906 24,297
Creditors: Amounts Falling Due Within One Year 5 (42,604 ) (21,838 )
NET CURRENT ASSETS (LIABILITIES) 4,302 2,459
TOTAL ASSETS LESS CURRENT LIABILITIES 4,302 2,459
NET ASSETS 4,302 2,459
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 4,202 2,359
SHAREHOLDERS' FUNDS 4,302 2,459
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
O L Dochev
Director
1 March 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Next Consult UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11191536 . The registered office is C/O Bwbca Limited Dukes Court, Duke Street, Woking, Surrey, GU21 5BH.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,
rebates, value added tax and other sales taxes.
Revenue is recognised when services are performed.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income
and Retained Earnings, 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 material 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. Average Number of Employees
Average number of employees during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 17,229 16,749
Other debtors 191 1,611
17,420 18,360
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 40,940 15,400
Other creditors 1,240 5,760
Taxation and social security 424 678
42,604 21,838
6. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
7. Related Party Transactions
During the year, the company purchased services from Next Consult JSC, a company under common control. These services totalled £92,463. At the balance sheet date, the company owed £40,669 to Next Consult JSC. This was paid shortly after the year end.
Page 3