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REGISTERED NUMBER: 04125136 (England and Wales)


















Financial Statements for the Year Ended 31 December 2023

for

BONAS MACFARLANE TUITION LIMITED

BONAS MACFARLANE TUITION LIMITED (REGISTERED NUMBER: 04125136)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BONAS MACFARLANE TUITION LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTORS: D R D Wellesley-Wesley
C Bonas
W P R Petty





SECRETARY: C Bonas





REGISTERED OFFICE: 18 The Power Station
London
SW11 8BZ





REGISTERED NUMBER: 04125136 (England and Wales)





ACCOUNTANTS: BDA Associates Limited
Chartered Accountants
Global House
1 Ashley Avenue
Epsom
Surrey
KT18 5AD

BONAS MACFARLANE TUITION LIMITED (REGISTERED NUMBER: 04125136)

Statement of Financial Position
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 469 586

CURRENT ASSETS
Debtors 5 119,344 167,521
Cash at bank 205,470 281,215
324,814 448,736
CREDITORS
Amounts falling due within one year 6 180,950 276,944
NET CURRENT ASSETS 143,864 171,792
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,333

172,378

CAPITAL AND RESERVES
Called up share capital 7 85 85
Capital redemption reserve 15 15
Retained earnings 144,233 172,278
SHAREHOLDERS' FUNDS 144,333 172,378

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 August 2024 and were signed on its behalf by:




D R D Wellesley-Wesley - Director


BONAS MACFARLANE TUITION LIMITED (REGISTERED NUMBER: 04125136)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Bonas MacFarlane Tuition Limited 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 represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Computer equipment - 20% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 3 (2022 - 3 ) .

BONAS MACFARLANE TUITION LIMITED (REGISTERED NUMBER: 04125136)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 3,241 6,938 10,179
DEPRECIATION
At 1 January 2023 3,241 6,352 9,593
Charge for year - 117 117
At 31 December 2023 3,241 6,469 9,710
NET BOOK VALUE
At 31 December 2023 - 469 469
At 31 December 2022 - 586 586

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 32,979 167,521
Other debtors 86,365 -
119,344 167,521

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 18,221 47,033
Amounts owed to group undertakings 25,461 29,664
Taxation and social security 77,206 195,847
Other creditors 60,062 4,400
180,950 276,944

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
85 Ordinary shares £1 85 85

8. ULTIMATE CONTROLLING PARTY

Next Step Education Limited is regarded by the directors as being the company's ultimate controlling company.