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REGISTERED NUMBER: 03547288 (England and Wales)







Unaudited Financial Statements for the Year Ended 30 April 2024

for

The Business as Usual Consultancy
Limited

The Business as Usual Consultancy
Limited (Registered number: 03547288)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Business as Usual Consultancy
Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr A J Nelson
Mrs K Nelson





SECRETARY: Mrs K Nelson





REGISTERED OFFICE: 12 Farington Road
Henleaze
Bristol
City of Bristol
BS10 5BW





REGISTERED NUMBER: 03547288 (England and Wales)





ACCOUNTANTS: Dunkley's
Chartered Accountants
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4JY

The Business as Usual Consultancy
Limited (Registered number: 03547288)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 678 1,244

CURRENT ASSETS
Debtors 5 91,700 32,313
Cash at bank 106,807 132,202
198,507 164,515
CREDITORS
Amounts falling due within one year 6 192,848 165,518
NET CURRENT ASSETS/(LIABILITIES) 5,659 (1,003 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,337 241

PROVISIONS FOR LIABILITIES 129 236
NET ASSETS 6,208 5

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 6,206 3
SHAREHOLDERS' FUNDS 6,208 5

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 21 January 2025 and were signed on its behalf by:





Mr A J Nelson - Director


The Business as Usual Consultancy
Limited (Registered number: 03547288)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

The Business as Usual 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.
Office and store - 15% on cost
Fixtures and fittings - Straight line over 3 years
Computer equipment - Straight line over 3 years

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 1 (2023 - 1 ) .

The Business as Usual Consultancy
Limited (Registered number: 03547288)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Office and Computer
and store fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 10,958 158 2,262 13,378
DEPRECIATION
At 1 May 2023 10,958 40 1,136 12,134
Charge for year - 52 514 566
At 30 April 2024 10,958 92 1,650 12,700
NET BOOK VALUE
At 30 April 2024 - 66 612 678
At 30 April 2023 - 118 1,126 1,244

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 89,661 30,075
VAT 1,605 1,881
Prepayments 434 357
91,700 32,313

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Tax 6,424 3,636
Directors' current accounts 185,424 160,932
Accrued expenses 1,000 950
192,848 165,518

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
1 Ordinary 'A' £1 1 1
1 Ordinary 'B' £1 1 1
2 2

The Business as Usual Consultancy
Limited (Registered number: 03547288)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. RESERVES
Retained
earnings
£   

At 1 May 2023 3
Profit for the year 26,928
Dividends (20,725 )
At 30 April 2024 6,206