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COMPANY REGISTRATION NUMBER: 11795579
B Bernamont Consultancy Ltd
Filleted Unaudited Financial Statements
31 January 2024
B Bernamont Consultancy Ltd
Financial Statements
Year ended 31 January 2024
Contents
Page
Balance sheet
1
Notes to the financial statements
3
B Bernamont Consultancy Ltd
Balance Sheet
31 January 2024
2024
2023
Note
£
£
£
£
Fixed assets
Tangible assets
5
285
Current assets
Debtors
6
25,419
660
Cash at bank and in hand
302
18,229
--------
--------
25,721
18,889
Creditors: amounts falling due within one year
7
( 25,405)
( 40,038)
--------
--------
Net current assets/(liabilities)
316
( 21,149)
----
--------
Total assets less current liabilities
316
( 20,864)
----
--------
Net assets/(liabilities)
316
( 20,864)
----
--------
B Bernamont Consultancy Ltd
Balance Sheet (continued)
31 January 2024
2024
2023
Note
£
£
£
£
Capital and reserves
Called up share capital
10
10
Profit and loss account
306
( 20,874)
----
--------
Shareholders funds/(deficit)
316
( 20,864)
----
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 21 October 2024 , and are signed on behalf of the board by:
Mr B Bernamont
Director
Company registration number: 11795579
B Bernamont Consultancy Ltd
Notes to the Financial Statements
Year ended 31 January 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Mulberry Drive, Warwick, CV34 5JP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery
-
25% straight line
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
5. Tangible assets
Plant and machinery
£
Cost
At 1 February 2023 and 31 January 2024
1,139
-------
Depreciation
At 1 February 2023
854
Charge for the year
285
-------
At 31 January 2024
1,139
-------
Carrying amount
At 31 January 2024
-------
At 31 January 2023
285
-------
6. Debtors
2024
2023
£
£
Trade debtors
18,800
660
Other debtors
6,619
--------
----
25,419
660
--------
----
7. Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
18,698
13,418
Social security and other taxes
4,957
11,983
Other creditors
1,750
14,637
--------
--------
25,405
40,038
--------
--------
8. Director's advances, credits and guarantees
During the year, the director had an interest-free, repayable on demand loan with the company. At the start of the year the director was owed £14,055, and at the end of the year the director owed the company £6,619.