IRIS Accounts Production v24.3.0.553 13060621 director 1.4.23 31.3.24 31.3.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh130606212023-03-31130606212024-03-31130606212023-04-012024-03-31130606212022-03-31130606212022-04-012023-03-31130606212023-03-3113060621ns15:EnglandWales2023-04-012024-03-3113060621ns14:PoundSterling2023-04-012024-03-3113060621ns10:Director12023-04-012024-03-3113060621ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3113060621ns10:SmallEntities2023-04-012024-03-3113060621ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3113060621ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3113060621ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3113060621ns10:FullAccounts2023-04-012024-03-3113060621ns10:RegisteredOffice2023-04-012024-03-3113060621ns5:CurrentFinancialInstruments2024-03-3113060621ns5:CurrentFinancialInstruments2023-03-3113060621ns5:ShareCapital2024-03-3113060621ns5:ShareCapital2023-03-3113060621ns5:RetainedEarningsAccumulatedLosses2024-03-3113060621ns5:RetainedEarningsAccumulatedLosses2023-03-3113060621ns5:FurnitureFittings2023-03-3113060621ns5:ComputerEquipment2023-03-3113060621ns5:FurnitureFittings2023-04-012024-03-3113060621ns5:ComputerEquipment2023-04-012024-03-3113060621ns5:FurnitureFittings2024-03-3113060621ns5:ComputerEquipment2024-03-3113060621ns5:FurnitureFittings2023-03-3113060621ns5:ComputerEquipment2023-03-3113060621ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3113060621ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3113060621ns5:RetainedEarningsAccumulatedLosses2023-03-3113060621ns5:RetainedEarningsAccumulatedLosses2023-04-012024-03-31130606211ns10:Director12023-03-31130606211ns10:Director12022-03-31130606211ns10:Director12023-04-012024-03-31130606211ns10:Director12022-04-012023-03-31130606211ns10:Director12024-03-31130606211ns10:Director12023-03-31
REGISTERED NUMBER: 13060621 (England and Wales)















PB BUSINESS CONSULTANCY LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2024






PB BUSINESS CONSULTANCY LIMITED (REGISTERED NUMBER: 13060621)






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


PB BUSINESS CONSULTANCY LIMITED

Company Information
for the year ended 31 March 2024







DIRECTOR: P J Brown





REGISTERED OFFICE: 27 Chalgrove Crescent
Solihull
West Midlands
B91 3GG





REGISTERED NUMBER: 13060621 (England and Wales)






PB BUSINESS CONSULTANCY LIMITED (REGISTERED NUMBER: 13060621)

Balance Sheet
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,146 673

CURRENT ASSETS
Debtors 5 36,361 36,126
Cash at bank 20,302 30,834
56,663 66,960
CREDITORS
Amounts falling due within one year 6 57,674 67,618
NET CURRENT LIABILITIES (1,011 ) (658 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

135

15

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 7 134 14
135 15

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 director acknowledges her 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 director and authorised for issue on 13 November 2024 and were signed by:





P J Brown - Director


PB BUSINESS CONSULTANCY LIMITED (REGISTERED NUMBER: 13060621)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

PB Business Consultancy 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 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.

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 NIL (2023 - NIL).

PB BUSINESS CONSULTANCY LIMITED (REGISTERED NUMBER: 13060621)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 - 1,101 1,101
Additions 791 155 946
Disposals - (183 ) (183 )
At 31 March 2024 791 1,073 1,864
DEPRECIATION
At 1 April 2023 - 428 428
Charge for year 89 323 412
Eliminated on disposal - (122 ) (122 )
At 31 March 2024 89 629 718
NET BOOK VALUE
At 31 March 2024 702 444 1,146
At 31 March 2023 - 673 673

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors - 26,130
Directors' current accounts 35,820 9,996
Prepayments and accrued income 541 -
36,361 36,126

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Tax 41,901 45,673
VAT 14,501 20,747
Accrued expenses 1,272 1,198
57,674 67,618

7. RESERVES
Retained
earnings
£   

At 1 April 2023 14
Profit for the year 130,720
Dividends (130,600 )
At 31 March 2024 134

PB BUSINESS CONSULTANCY LIMITED (REGISTERED NUMBER: 13060621)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31/3/24 31/3/23
£    £   
P J Brown
Balance outstanding at start of year 9,996 3,290
Amounts advanced 208,123 7,800
Amounts repaid (182,299 ) (1,094 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 35,820 9,996

The director's loan account was repaid after the balance sheet date and before the date of approval of these accounts.