Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JP Broadbent Consulting Ltd for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
JP Broadbent Consulting Ltd for the year ended
28 February 2025 as set out on pages
2 -
4 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 at icaew.com/membershandbook.
This report is made solely to the Board of Directors of JP Broadbent Consulting Ltd, as a body, in accordance with the terms of our engagement letter dated 3 March 2022. Our work has been undertaken solely to prepare for your approval the accounts of JP Broadbent Consulting Ltd and state those matters that we have agreed to state to the Board of Directors of JP Broadbent Consulting Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JP Broadbent Consulting Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JP Broadbent Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JP Broadbent Consulting Ltd. You consider that JP Broadbent Consulting Ltd 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 accounts of JP Broadbent Consulting Ltd. 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 accounts.
A J Shah and Company
Chartered Accountants
8 Pinner View
Harrow
Middlesex
HA1 4QA
14 June 2025
JP Broadbent Consulting Ltd
Statement of financial position
as at 28 February 2025
Tangible assets
35,873
39,052
Cash at bank and in hand
98,454
59,594
Creditors: amounts falling due within one year
(67,490)
(52,024)
Net current assets
35,614
11,770
Called up share capital
2
2
Profit and loss account
71,485
50,820
Shareholders' funds
71,487
50,822
For the year ending 28 February 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by
Joel Broadbent
Director
Company Registration No. 13226578
JP Broadbent Consulting Ltd
Notes to the Accounts
for the year ended 28 February 2025
JP Broadbent Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 13226578. The registered office is 8 PINNER VIEW, HARROW, MIDDLESEX, HA1 4QA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 28 February 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 March 2024
42,613
1,000
43,613
At 28 February 2025
42,613
2,313
44,926
At 1 March 2024
4,261
300
4,561
Charge for the year
4,261
231
4,492
At 28 February 2025
8,522
531
9,053
At 28 February 2025
34,091
1,782
35,873
At 29 February 2024
38,352
700
39,052
JP Broadbent Consulting Ltd
Notes to the Accounts
for the year ended 28 February 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
28,837
10,566
Loans from directors
8,620
13,470
Amounts due to directors at the balance sheet date is £8,620.41 CR (2024: ££13,470). The balance arose as a series of small loans.During the period expenses were paid by the director on behalf of the business and were subsequently reimbursed
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).