IRIS Accounts Production v24.1.0.578 14530259 Board of Directors 8.12.22 31.5.24 31.5.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh145302592022-12-07145302592024-05-31145302592022-12-082024-05-31145302592022-12-0714530259ns15:EnglandWales2022-12-082024-05-3114530259ns14:PoundSterling2022-12-082024-05-3114530259ns10:Director12022-12-082024-05-3114530259ns10:PrivateLimitedCompanyLtd2022-12-082024-05-3114530259ns10:SmallEntities2022-12-082024-05-3114530259ns10:AuditExempt-NoAccountantsReport2022-12-082024-05-3114530259ns10:SmallCompaniesRegimeForDirectorsReport2022-12-082024-05-3114530259ns10:SmallCompaniesRegimeForAccounts2022-12-082024-05-3114530259ns10:FullAccounts2022-12-082024-05-3114530259ns5:CurrentFinancialInstruments2024-05-3114530259ns5:ShareCapital2024-05-3114530259ns5:RetainedEarningsAccumulatedLosses2024-05-3114530259ns10:RegisteredOffice2022-12-082024-05-3114530259ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-05-31
REGISTERED NUMBER: 14530259 (England and Wales)














Unaudited Financial Statements

for the Period 8 December 2022 to 31 May 2024

for

Building Safety Act Consult Ltd

Building Safety Act Consult Ltd (Registered number: 14530259)






Contents of the Financial Statements
for the Period 8 December 2022 to 31 May 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Building Safety Act Consult Ltd (Registered number: 14530259)

Balance Sheet
31 May 2024

Notes £   
CURRENT ASSETS
Debtors 4 122,670
Cash at bank 88,963
211,633
CREDITORS
Amounts falling due within one year 5 251,797
NET CURRENT LIABILITIES (40,164 )
TOTAL ASSETS LESS CURRENT LIABILITIES (40,164 )

CAPITAL AND RESERVES
Called up share capital 1,000
Retained earnings (41,164 )
(40,164 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2024 and were signed on its behalf by:





Mr C C Potts - Director


Building Safety Act Consult Ltd (Registered number: 14530259)

Notes to the Financial Statements
for the Period 8 December 2022 to 31 May 2024

1. STATUTORY INFORMATION

Building Safety Act Consult Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 14530259

Registered office: Ebenezer House
Ryecroft
Newcastle Under Lyme
Staffordshire
ST5 2BE

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The financial statements have been prepared on a going concern basis notwithstanding the deficit in net assets. The directors are satisfied that the shareholders are prepared to continue to support the company for the next year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents net invoiced sales of services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 .

Building Safety Act Consult Ltd (Registered number: 14530259)

Notes to the Financial Statements - continued
for the Period 8 December 2022 to 31 May 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 92,970
Other debtors 29,700
122,670

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 34,253
Amounts owed to group undertakings 200,165
Taxation and social security 14,308
Other creditors 3,071
251,797