Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12023-07-01pharmacology consultancy services1true 05144982 2023-07-01 2024-06-30 05144982 2022-07-01 2023-06-30 05144982 2024-06-30 05144982 2023-06-30 05144982 c:Director1 2023-07-01 2024-06-30 05144982 d:OfficeEquipment 2024-06-30 05144982 d:OfficeEquipment 2023-06-30 05144982 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05144982 d:CurrentFinancialInstruments 2024-06-30 05144982 d:CurrentFinancialInstruments 2023-06-30 05144982 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05144982 c:FullAccounts 2023-07-01 2024-06-30 05144982 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05144982 c:Micro-entities 2023-07-01 2024-06-30 05144982 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Registered number: 05144982




B F CONSULTANTS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 JUNE 2024






















SILVER LEVENE LLP
CHARTERED CERTIFIED ACCOUNTANTS
LEVEL 5A MAPLE HOUSE 
149 TOTTENHAM COURT ROAD 
LONDON W1T 7NF

 
B F CONSULTANTS LIMITED
REGISTERED NUMBER: 05144982

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£


Fixed assets
104,411
104,421

Current assets
424,892
440,832

Creditors: amounts falling due within one year
(1,785)
(1,723)

Net current assets
 
 
423,107
 
 
439,109

Total assets less current liabilities
527,518
543,530


Net assets
527,518
543,530



Capital and reserves
527,518
543,530


Notes

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

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

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 January 2025.




Ms Breda Fox
Director

Page 1

 
B F CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

B F Consultants Limited is a private company, limited by share capital incorporated in England and Wales under registration number 05144982. The address of the registered office is Level 5A, Maple House, 149 Tottenham Court Road, London, W1T 7NF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 
B F CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line/reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
B F CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 July 2023
208



At 30 June 2024

208



Depreciation


At 1 July 2023
165


Charge for the year on owned assets
9



At 30 June 2024

174



Net book value



At 30 June 2024
34



At 30 June 2023
43


4.


Fixed asset investments





Other fixed asset investments

£



Cost or valuation


At 1 July 2023
104,378



At 30 June 2024
104,378





5.


Controlling party

The company is under the control of the sole director, Ms B Fox, by virtue of the fact that she owned 100% of the issued share capital.

 
Page 4