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REGISTERED NUMBER: 05157846 (England and Wales)








FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

BRYANSTONE CONSULTANCY
SERVICES LIMITED

BRYANSTONE CONSULTANCY
SERVICES LIMITED (REGISTERED NUMBER: 05157846)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

BRYANSTONE CONSULTANCY
SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: D R Wilkinson





SECRETARY: A A Clark FCA





REGISTERED OFFICE: 3 Durrant Road
Bournemouth
Dorset
BH2 6NE





REGISTERED NUMBER: 05157846 (England and Wales)





ACCOUNTANTS: Carter & Coley
Chartered Accountants
3 Durrant Road
Bournemouth
Dorset
BH2 6NE

BRYANSTONE CONSULTANCY
SERVICES LIMITED (REGISTERED NUMBER: 05157846)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investment property 5 1,103,000 1,103,000
1,103,000 1,103,000

CURRENT ASSETS
Debtors 6 25,133 7,923
Cash at bank 42,389 54,174
67,522 62,097
CREDITORS
Amounts falling due within one year 7 425,787 469,249
NET CURRENT LIABILITIES (358,265 ) (407,152 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

744,735

695,848

CREDITORS
Amounts falling due after more than one
year

8

(137,236

)

(164,618

)

PROVISIONS FOR LIABILITIES (11,912 ) (11,912 )
NET ASSETS 595,587 519,318

BRYANSTONE CONSULTANCY
SERVICES LIMITED (REGISTERED NUMBER: 05157846)

BALANCE SHEET - continued
30 JUNE 2024

2024 2023
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Other reserves 10 35,736 35,736
Retained earnings 10 559,751 483,482
SHAREHOLDERS' FUNDS 595,587 519,318

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 May 2025 and were signed by:





D R Wilkinson - Director


BRYANSTONE CONSULTANCY
SERVICES LIMITED (REGISTERED NUMBER: 05157846)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Bryanstone Consultancy Services 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents work done and rents receivable during the period, exclusive of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 33% on cost

Investment property
As required by FRS102 investment property is included in the financial statements at fair value.

Any surplus (or deficit) is included in the accounts as a non distributable reserve.

This is in accordance with FRS102 which, unlike the Companies Act 2006, does not require depreciation of investment property. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view

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.


BRYANSTONE CONSULTANCY
SERVICES LIMITED (REGISTERED NUMBER: 05157846)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued
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 ) .

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 July 2023
and 30 June 2024 11,388
DEPRECIATION
At 1 July 2023
and 30 June 2024 11,388
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023
and 30 June 2024 1,103,000
NET BOOK VALUE
At 30 June 2024 1,103,000
At 30 June 2023 1,103,000

BRYANSTONE CONSULTANCY
SERVICES LIMITED (REGISTERED NUMBER: 05157846)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


5. INVESTMENT PROPERTY - continued

Fair value at 30 June 2024 is represented by:
£   
Valuation in 2019 6,000
Valuation in 2021 28,659
Valuation in 2022 12,989
Cost 1,055,352
1,103,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,747 7,062
Prepayments 386 861
25,133 7,923

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,588 6,410
Corporation tax 22,396 23,468
VAT 4,339 4,132
Other creditors 25,434 33,044
Directors' current accounts 339,732 378,257
Accruals and deferred income 27,298 23,938
425,787 469,249

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 6,720 6,720
Bank loans - 2-5 years 20,160 20,160
Bank loans more 5 yr by instal 110,356 137,738
137,236 164,618

BRYANSTONE CONSULTANCY
SERVICES LIMITED (REGISTERED NUMBER: 05157846)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 110,356 137,738

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 143,824 171,028

The loan is secured by a fixed charge over one of the company's investment properties.

10. RESERVES
Retained Other
earnings reserves Totals
£    £    £   

At 1 July 2023 483,482 35,736 519,218
Profit for the year 76,269 76,269
At 30 June 2024 559,751 35,736 595,487

The Other Reserves are non-distributable, having arisen on the revaluation of the company's investment properties.

11. RELATED PARTY DISCLOSURES

Included within Creditors: amounts falling due within one year, is the balance of loans received by the company from the Director. These loans are interest free and repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BRYANSTONE CONSULTANCY
SERVICES LIMITED


The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 Bryanstone Consultancy Services Limited for the year ended 30 June 2024 which comprise the Income Statement, Balance Sheet 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 director of Bryanstone Consultancy Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bryanstone Consultancy Services Limited and state those matters that we have agreed to state to the director of Bryanstone Consultancy Services Limited 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 Bryanstone Consultancy Services Limited and its director for our work or for this report.

It is your duty to ensure that Bryanstone Consultancy Services Limited 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 Bryanstone Consultancy Services Limited. You consider that Bryanstone Consultancy Services Limited 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 Bryanstone Consultancy Services Limited. 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.






Carter & Coley
Chartered Accountants
3 Durrant Road
Bournemouth
Dorset
BH2 6NE


23 May 2025