IRIS Accounts Production v24.3.0.553 06536080 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary 1.00000 13069 13356 700 952 3237 1239 10532 13069 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh065360802023-03-31065360802024-03-31065360802023-04-012024-03-31065360802022-03-31065360802022-04-012023-03-31065360802023-03-3106536080ns15:EnglandWales2023-04-012024-03-3106536080ns14:PoundSterling2023-04-012024-03-3106536080ns10:Director12023-04-012024-03-3106536080ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3106536080ns10:SmallEntities2023-04-012024-03-3106536080ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3106536080ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3106536080ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106536080ns10:FullAccounts2023-04-012024-03-3106536080ns10:OrdinaryShareClass12023-04-012024-03-3106536080ns10:Director2422023-03-3106536080ns10:Director2422022-03-3106536080ns10:Director2422023-04-012024-03-3106536080ns10:Director2422022-04-012023-03-3106536080ns10:Director2422024-03-3106536080ns10:Director2422023-03-3106536080ns10:Director22023-04-012024-03-3106536080ns10:CompanySecretary12023-04-012024-03-3106536080ns10:RegisteredOffice2023-04-012024-03-3106536080ns5:CurrentFinancialInstruments2024-03-3106536080ns5:CurrentFinancialInstruments2023-03-3106536080ns5:ShareCapital2024-03-3106536080ns5:ShareCapital2023-03-3106536080ns5:RetainedEarningsAccumulatedLosses2024-03-3106536080ns5:RetainedEarningsAccumulatedLosses2023-03-3106536080ns5:ComputerEquipment2023-04-012024-03-3106536080ns5:ComputerEquipment2023-03-3106536080ns5:ComputerEquipment2024-03-3106536080ns5:ComputerEquipment2023-03-3106536080ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3106536080ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3106536080ns5:AcceleratedTaxDepreciationDeferredTax2024-03-3106536080ns5:AcceleratedTaxDepreciationDeferredTax2023-03-3106536080ns5:DeferredTaxation2023-03-3106536080ns5:DeferredTaxation2023-04-012024-03-3106536080ns5:DeferredTaxation2024-03-3106536080ns10:OrdinaryShareClass12024-03-31065360801ns10:Director12023-03-31065360801ns10:Director12022-03-31065360801ns10:Director12023-04-012024-03-31065360801ns10:Director12022-04-012023-03-31065360801ns10:Director12024-03-31065360801ns10:Director12023-03-31
REGISTERED NUMBER: 06536080 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Brosch Consultancy Ltd

Brosch Consultancy Ltd (Registered number: 06536080)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Brosch Consultancy Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: R Brosch
Mrs CJ Brosch





SECRETARY: Mrs CJ Brosch





REGISTERED OFFICE: 15 Regency Court
Northallerton
North Yorkshire
DL6 1RX





REGISTERED NUMBER: 06536080 (England and Wales)





ACCOUNTANTS: King Hope
Chartered Accountants
34 Romanby Road
NORTHALLERTON
North Yorkshire
DL7 8NF

Brosch Consultancy Ltd (Registered number: 06536080)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,308 3,286

CURRENT ASSETS
Debtors 5 747 355
Cash at bank 27,832 38,288
28,579 38,643
CREDITORS
Amounts falling due within one year 6 (14,441 ) (21,125 )
NET CURRENT ASSETS 14,138 17,518
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,446

20,804

PROVISIONS FOR LIABILITIES 7 (599 ) (588 )
NET ASSETS 16,847 20,216

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 16,747 20,116
SHAREHOLDERS' FUNDS 16,847 20,216

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 October 2024 and were signed on its behalf by:



R Brosch - Director


Brosch Consultancy Ltd (Registered number: 06536080)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Brosch Consultancy 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 and revenue recognition
Turnover represents the value of goods and services supplied by the company. Revenue is recognised when the right to consideration is earned in exchange for services rendered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment etc - 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Brosch Consultancy Ltd (Registered number: 06536080)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Office
equipment
etc
£   
COST
At 1 April 2023 32,929
Additions 1,267
Disposals (600 )
At 31 March 2024 33,596
DEPRECIATION
At 1 April 2023 29,643
Charge for year 1,102
Eliminated on disposal (457 )
At 31 March 2024 30,288
NET BOOK VALUE
At 31 March 2024 3,308
At 31 March 2023 3,286

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 747 355

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 1,530 4,854
Other creditors 12,911 16,271
14,441 21,125

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 599 588

Deferred
tax
£   
Balance at 1 April 2023 588
Provided during year 11
Accelerated capital allowances
Balance at 31 March 2024 599

Brosch Consultancy Ltd (Registered number: 06536080)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
R Brosch and Mrs CJ Brosch
Balance outstanding at start of year 13,069 13,356
Amounts advanced 700 952
Amounts repaid (3,237 ) (1,239 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 10,532 13,069

A loan from a director of £10,532 (2023 - £13,069) is included in other creditors and is interest free and has no specific repayment terms.