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REGISTERED NUMBER: 11707656 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

BJD Consulting Ltd

BJD Consulting Ltd (Registered number: 11707656)

Contents of the Financial Statements
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BJD Consulting Ltd

Company Information
for the year ended 31 December 2023







DIRECTORS: Dr B J Dix
Mrs B Worku





REGISTERED OFFICE: 19 Sunnydale Avenue
Brighton
East Sussex
BN1 8NR





REGISTERED NUMBER: 11707656 (England and Wales)





ACCOUNTANTS: Tayabali Tomlin
Chartered Accountants
Kenton House
Oxford Street
Moreton-in-Marsh
Gloucestershire
GL56 0LA

BJD Consulting Ltd (Registered number: 11707656)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,198 1,269

CURRENT ASSETS
Debtors 5 7,229 2,800
Cash at bank and in hand 7,480 43,555
14,709 46,355
CREDITORS
Amounts falling due within one year 6 11,292 30,709
NET CURRENT ASSETS 3,417 15,646
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,615

16,915

CREDITORS
Amounts falling due after more than one
year

7

(4,189

)

(6,920

)

PROVISIONS FOR LIABILITIES (228 ) (241 )
NET ASSETS 198 9,754

BJD Consulting Ltd (Registered number: 11707656)

Balance Sheet - continued
31 December 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 98 9,654
198 9,754

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by:





Dr B J Dix - Director


BJD Consulting Ltd (Registered number: 11707656)

Notes to the Financial Statements
for the year ended 31 December 2023


1. STATUTORY INFORMATION

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

BJD Consulting Ltd (Registered number: 11707656)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 1,853 404 2,257
Additions - 329 329
At 31 December 2023 1,853 733 2,586
DEPRECIATION
At 1 January 2023 811 177 988
Charge for year 261 139 400
At 31 December 2023 1,072 316 1,388
NET BOOK VALUE
At 31 December 2023 781 417 1,198
At 31 December 2022 1,042 227 1,269

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,800 2,800
Other debtors 4,429 -
7,229 2,800

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,695 2,637
Taxation and social security 6,503 20,100
Other creditors 2,094 7,972
11,292 30,709

BJD Consulting Ltd (Registered number: 11707656)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 4,189 6,920

8. RELATED PARTY DISCLOSURES

Included within debtors is a director's current account in the sum of £4,429 (2022 creditor: £2,637). The account is unsecured, accrues interest at HM Revenue & Customs official rate and was repaid within nine months of the year end.

During the year fees in the sum of £22,500 (2022: £59,168) were charged to Positivenegatives, a company in which a director has an interest.