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Registered number: 09665238
Bright Bluebox Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09665238
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,667 1,929
1,667 1,929
CURRENT ASSETS
Debtors 5 10,041 5,412
Cash at bank and in hand 32,940 97,739
42,981 103,151
Creditors: Amounts Falling Due Within One Year 6 (169 ) (7,625 )
NET CURRENT ASSETS (LIABILITIES) 42,812 95,526
TOTAL ASSETS LESS CURRENT LIABILITIES 44,479 97,455
PROVISIONS FOR LIABILITIES
Deferred Taxation (131 ) (367 )
NET ASSETS 44,348 97,088
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Income Statement 43,348 96,088
SHAREHOLDERS' FUNDS 44,348 97,088
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For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Kevin Blakemore
Director
6 March 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bright Bluebox Consultancy Limited is a private company, limited by shares. It is incorporated in England & Wales, under a registered number of 09665238 . The registered office is Oakridge House, Wellington Road, High Wycombe, Buckinghamshire, HP12 3PR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of consultancy services and is recognised by reference to the stage of completion of the service.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% straight line
2.4. Financial Instruments
Basic financial instruments are recognised at amortised cost using the effective interest method.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in the income statement, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
The average number of employees, including directors, during the year was 2 (2023: 2)
2 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2023 8,674
Additions 978
As at 31 July 2024 9,652
Depreciation
As at 1 August 2023 6,745
Provided during the period 1,240
As at 31 July 2024 7,985
Net Book Value
As at 31 July 2024 1,667
As at 1 August 2023 1,929
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 4,560
Other debtors 10,041 852
10,041 5,412
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 113 17
Taxation and social security 56 7,608
169 7,625
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 1.00 each 1,000 1,000
8. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date no unpaid contributions were due to the fund (2023: nil).
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