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REGISTERED NUMBER: 07286574 (England and Wales)


















Financial Statements for the Year Ended 31 December 2023

for

BONAS MACFARLANE CONSULTING LIMITED

BONAS MACFARLANE CONSULTING LIMITED (REGISTERED NUMBER: 07286574)






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 CONSULTING LIMITED

Company Information
for the Year Ended 31 December 2023







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





REGISTERED OFFICE: 18 The Power Station
London
SW11 8BZ





REGISTERED NUMBER: 07286574 (England and Wales)





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

BONAS MACFARLANE CONSULTING LIMITED (REGISTERED NUMBER: 07286574)

Statement of Financial Position
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,597 1,997

CURRENT ASSETS
Debtors 5 398,429 402,992
Cash at bank 175,391 100,250
573,820 503,242
CREDITORS
Amounts falling due within one year 6 554,409 431,843
NET CURRENT ASSETS 19,411 71,399
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,008

73,396

CAPITAL AND RESERVES
Called up share capital 7 90 90
Capital redemption reserve 10 10
Retained earnings 20,908 73,296
SHAREHOLDERS' FUNDS 21,008 73,396

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 CONSULTING LIMITED (REGISTERED NUMBER: 07286574)

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

1. STATUTORY INFORMATION

Bonas MacFarlane Consulting 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.
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 CONSULTING LIMITED (REGISTERED NUMBER: 07286574)

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023
and 31 December 2023 13,408
DEPRECIATION
At 1 January 2023 11,411
Charge for year 400
At 31 December 2023 11,811
NET BOOK VALUE
At 31 December 2023 1,597
At 31 December 2022 1,997

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 320,986 402,992
Amounts owed by group undertakings 70,018 -
Other debtors 7,425 -
398,429 402,992

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 27,785 14,661
Amounts owed to group undertakings - 17,673
Taxation and social security 74,943 108,532
Other creditors 451,681 290,977
554,409 431,843

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
90 Ordinary shares £1 90 90

8. ULTIMATE CONTROLLING PARTY

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