Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312023-08-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11025098 2023-08-01 2024-07-31 11025098 2022-08-01 2023-07-31 11025098 2024-07-31 11025098 2023-07-31 11025098 c:Director1 2023-08-01 2024-07-31 11025098 d:FurnitureFittings 2023-08-01 2024-07-31 11025098 d:FurnitureFittings 2024-07-31 11025098 d:FurnitureFittings 2023-07-31 11025098 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 11025098 d:OfficeEquipment 2023-08-01 2024-07-31 11025098 d:OfficeEquipment 2024-07-31 11025098 d:OfficeEquipment 2023-07-31 11025098 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 11025098 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 11025098 d:CurrentFinancialInstruments 2024-07-31 11025098 d:CurrentFinancialInstruments 2023-07-31 11025098 d:Non-currentFinancialInstruments 2024-07-31 11025098 d:Non-currentFinancialInstruments 2023-07-31 11025098 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 11025098 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 11025098 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 11025098 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 11025098 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-07-31 11025098 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-07-31 11025098 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-07-31 11025098 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-07-31 11025098 d:ShareCapital 2024-07-31 11025098 d:ShareCapital 2023-07-31 11025098 d:RetainedEarningsAccumulatedLosses 2024-07-31 11025098 d:RetainedEarningsAccumulatedLosses 2023-07-31 11025098 c:FRS102 2023-08-01 2024-07-31 11025098 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11025098 c:FullAccounts 2023-08-01 2024-07-31 11025098 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11025098 d:TaxLossesCarry-forwardsDeferredTax 2024-07-31 11025098 d:TaxLossesCarry-forwardsDeferredTax 2023-07-31 11025098 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 11025098









BMC HOSPITALITY CONSULTANCY LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
BMC HOSPITALITY CONSULTANCY LTD
REGISTERED NUMBER: 11025098

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,518
813

  
1,518
813

Current assets
  

Debtors: amounts falling due within one year
 5 
61,318
48,943

Cash at bank and in hand
 6 
17
54

  
61,335
48,997

Creditors: amounts falling due within one year
 7 
(36,330)
(21,106)

Net current assets
  
 
 
25,005
 
 
27,891

Total assets less current liabilities
  
26,523
28,704

Creditors: amounts falling due after more than one year
 8 
(14,137)
(17,112)

Provisions for liabilities
  

Deferred tax
  
(289)
-

  
 
 
(289)
 
 
-

Net assets
  
12,097
11,592


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
12,096
11,591

  
12,097
11,592


Page 1

 
BMC HOSPITALITY CONSULTANCY LTD
REGISTERED NUMBER: 11025098
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

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 his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with 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 by: 



................................................
Brett Michael Collier
Director

Date: 22 April 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
BMC HOSPITALITY CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

BMC Hospitality Consultancy Limited is a private company limited by shares, registered in the United Kingdom number 11025098. Its registered office is Manor House, 35 St Thomas's Road, Chorley, United Kingdom, PR7 1HP.
During the year, the principal activity of the company was that of consultancy services.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
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:

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
BMC HOSPITALITY CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.6

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, Using the methods outlined below.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
Straight Line
Office equipment
-
20%
Straight Line

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.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
BMC HOSPITALITY CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

 
BMC HOSPITALITY CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 August 2023
205
3,907
4,112


Additions
-
1,299
1,299



At 31 July 2024

205
5,206
5,411



Depreciation


At 1 August 2023
206
3,094
3,300


Charge for the year on owned assets
-
593
593



At 31 July 2024

206
3,687
3,893



Net book value



At 31 July 2024
(1)
1,519
1,518



At 31 July 2023
-
813
813


5.


Debtors

2024
2023
£
£


Other debtors
61,318
48,943

61,318
48,943



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
17
54

17
54


Page 6

 
BMC HOSPITALITY CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
2,963
2,961

Corporation tax
21
615

Other creditors
30,347
14,649

Accruals and deferred income
2,999
2,881

36,330
21,106



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
14,137
17,112

14,137
17,112


Page 7

 
BMC HOSPITALITY CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
2,963
2,961


2,963
2,961

Amounts falling due 1-2 years

Bank loans
2,963
2,961


2,963
2,961

Amounts falling due 2-5 years

Bank loans
11,175
14,151


11,175
14,151


17,101
20,073



10.


Deferred taxation




2024


£






Charged to profit or loss
(289)



At end of year
(289)

The deferred taxation balance is made up as follows:

2024
2023
£
£


Tax losses carried forward
(289)
-

(289)
-

Page 8

 
BMC HOSPITALITY CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

11.


Transactions with directors

During the year the directors loan account amounted to £30,347, this was made up of opening balance of £14,649, advances totalling £612 and credits totalling £16,310. This is represented within other creditors.

 
Page 9