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REGISTERED NUMBER: 11981099 (England and Wales)


Bier Consulting & Marketing (UK), Ltd.

Abridged Unaudited Financial Statements

for the Year Ended 31 July 2024






Bier Consulting & Marketing (UK), Ltd. (Registered number: 11981099)






Contents of the Financial Statements
for the year ended 31 July 2024




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Bier Consulting & Marketing (UK), Ltd.

Company Information
for the year ended 31 July 2024







DIRECTORS: Mrs N Doster
Mr M Doster





SECRETARIES: Mrs N Doster
Mr M Doster





REGISTERED OFFICE: 10 George Roche Road
Canterbury
CT1 3FG





REGISTERED NUMBER: 11981099 (England and Wales)





ACCOUNTANTS: Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Bier Consulting & Marketing (UK), Ltd.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bier Consulting & Marketing (UK), Ltd. for the year ended 31 July 2024 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bier Consulting & Marketing (UK), Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bier Consulting & Marketing (UK), Ltd. and state those matters that we have agreed to state to the Board of Directors of Bier Consulting & Marketing (UK), Ltd., as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bier Consulting & Marketing (UK), Ltd. and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bier Consulting & Marketing (UK), Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bier Consulting & Marketing (UK), Ltd.. You consider that Bier Consulting & Marketing (UK), Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bier Consulting & Marketing (UK), Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU


14 January 2025

Bier Consulting & Marketing (UK), Ltd. (Registered number: 11981099)

Statement of Financial Position
31 July 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 60,711 62,026
Cash at bank and in hand 4,091 1,471
64,802 63,497
CREDITORS
Amounts falling due within one year 5 17,573 16,256
NET CURRENT ASSETS 47,229 47,241
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,229

47,241

CREDITORS
Amounts falling due after more than one
year

6

9,750

18,750
NET ASSETS 37,479 28,491

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings 8 36,479 27,491
SHAREHOLDERS' FUNDS 37,479 28,491

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Bier Consulting & Marketing (UK), Ltd. (Registered number: 11981099)

Statement of Financial Position - continued
31 July 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 July 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2025 and were signed on its behalf by:




Mr M Doster - Director



Mrs N Doster - Director


Bier Consulting & Marketing (UK), Ltd. (Registered number: 11981099)

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

1. STATUTORY INFORMATION

Bier Consulting & Marketing (UK), 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.

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.

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

Turnover is derived from the ordinary trading activities of the business and is recognised when the customers obtain the right to consideration.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Bier Consulting & Marketing (UK), Ltd. (Registered number: 11981099)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 60,711 61,914
Other debtors - 112
60,711 62,026

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,000 9,000
Trade creditors - 108
Taxation and social security 2,397 2,652
Other creditors 6,176 4,496
17,573 16,256

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 9,750 18,750

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000

Bier Consulting & Marketing (UK), Ltd. (Registered number: 11981099)

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

8. RESERVES
Retained
earnings
£   

At 1 August 2023 27,491
Profit for the year 9,988
Dividends (1,000 )
At 31 July 2024 36,479