IRIS Accounts Production v25.1.3.33 09240416 director 1.10.23 30.9.24 30.9.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh092404162023-09-30092404162024-09-30092404162023-10-012024-09-30092404162022-09-30092404162022-10-012023-09-30092404162023-09-3009240416ns15:EnglandWales2023-10-012024-09-3009240416ns14:PoundSterling2023-10-012024-09-3009240416ns10:Director12023-10-012024-09-3009240416ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3009240416ns10:SmallEntities2023-10-012024-09-3009240416ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3009240416ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3009240416ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3009240416ns10:FullAccounts2023-10-012024-09-3009240416ns10:OrdinaryShareClass12023-10-012024-09-3009240416ns10:RegisteredOffice2023-10-012024-09-3009240416ns5:CurrentFinancialInstruments2024-09-3009240416ns5:CurrentFinancialInstruments2023-09-3009240416ns5:ShareCapital2024-09-3009240416ns5:ShareCapital2023-09-3009240416ns5:RetainedEarningsAccumulatedLosses2024-09-3009240416ns5:RetainedEarningsAccumulatedLosses2023-09-3009240416ns5:ComputerEquipment2023-10-012024-09-3009240416ns5:ComputerEquipment2023-09-3009240416ns5:ComputerEquipment2024-09-3009240416ns5:ComputerEquipment2023-09-3009240416ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3009240416ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3009240416ns10:OrdinaryShareClass12024-09-30
REGISTERED NUMBER: 09240416 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th September 2024

for

BUSINESS ATTITUDE LIMITED

BUSINESS ATTITUDE LIMITED (REGISTERED NUMBER: 09240416)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BUSINESS ATTITUDE LIMITED

Company Information
for the Year Ended 30th September 2024







DIRECTOR: Mrs E Hopes





REGISTERED OFFICE: 41 St Thomas's Road
Chorley
Lancashire
PR7 1JE





REGISTERED NUMBER: 09240416 (England and Wales)





ACCOUNTANTS: BK Plus - Chorley
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

BUSINESS ATTITUDE LIMITED (REGISTERED NUMBER: 09240416)

Balance Sheet
30th September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 180 613

CURRENT ASSETS
Debtors 5 191 4,367
Cash at bank 9,446 13,737
9,637 18,104
CREDITORS
Amounts falling due within one year 6 26,053 25,844
NET CURRENT LIABILITIES (16,416 ) (7,740 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(16,236

)

(7,127

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (16,336 ) (7,227 )
SHAREHOLDERS' FUNDS (16,236 ) (7,127 )

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

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

The director acknowledges her 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 12th June 2025 and were signed by:





Mrs E Hopes - Director


BUSINESS ATTITUDE LIMITED (REGISTERED NUMBER: 09240416)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. STATUTORY INFORMATION

Business Attitude 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.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for services rendered, stated net of discounts.

Revenue is recognised when services have been delivered to customers.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Computer equipment - 33.3% on cost

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

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.

BUSINESS ATTITUDE LIMITED (REGISTERED NUMBER: 09240416)

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

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors, loans to common controlled companies and cash and bank balances, are initially measured at transaction price including transaction costs. They are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets
All the company's financial assets fall to be classified as basic financial assets under Section 11 of FRS 102 and the company therefore holds no other financial assets.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Other financial liabilities
All the companies financial liabilities fall to be classified as basic financial liabilities under Section 11 of FRS 102 and the company therefore has no other financial instruments.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

BUSINESS ATTITUDE LIMITED (REGISTERED NUMBER: 09240416)

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st October 2023
and 30th September 2024 1,299
DEPRECIATION
At 1st October 2023 686
Charge for year 433
At 30th September 2024 1,119
NET BOOK VALUE
At 30th September 2024 180
At 30th September 2023 613

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 130 74
Other debtors - 4,201
Prepayments and accrued income 61 92
191 4,367

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Directors' current accounts 25,153 24,876
Accruals and deferred income 900 968
26,053 25,844

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed £25,153 (2023: £24,876) to its director. No interest has been charged on this loan and it is repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs E Hopes.