2024-01-012024-12-312024-12-31false07671499BUSINESS COMES FIRST LTD2025-09-0969201falseiso4217:GBPxbrli:pure076714992023-12-31076714992024-12-31076714992024-01-012024-12-31076714992022-12-31076714992023-12-31076714992023-01-012023-12-3107671499bus:SmallEntities2024-01-012024-12-3107671499bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3107671499bus:FullAccounts2024-01-012024-12-3107671499bus:PrivateLimitedCompanyLtd2024-01-012024-12-3107671499core:WithinOneYear2024-12-3107671499core:AfterOneYear2024-12-3107671499core:WithinOneYear2023-12-3107671499core:AfterOneYear2023-12-3107671499core:ShareCapital2024-12-3107671499core:SharePremium2024-12-3107671499core:RevaluationReserve2024-12-3107671499core:OtherReservesSubtotal2024-12-3107671499core:RetainedEarningsAccumulatedLosses2024-12-3107671499core:ShareCapital2023-12-3107671499core:SharePremium2023-12-3107671499core:RevaluationReserve2023-12-3107671499core:OtherReservesSubtotal2023-12-3107671499core:RetainedEarningsAccumulatedLosses2023-12-3107671499core:LandBuildings2024-12-3107671499core:PlantMachinery2024-12-3107671499core:Vehicles2024-12-3107671499core:FurnitureFittings2024-12-3107671499core:OfficeEquipment2024-12-3107671499core:NetGoodwill2024-12-3107671499core:IntangibleAssetsOtherThanGoodwill2024-12-3107671499core:ListedExchangeTraded2024-12-3107671499core:UnlistedNon-exchangeTraded2024-12-3107671499core:LandBuildings2023-12-3107671499core:PlantMachinery2023-12-3107671499core:Vehicles2023-12-3107671499core:FurnitureFittings2023-12-3107671499core:OfficeEquipment2023-12-3107671499core:NetGoodwill2023-12-3107671499core:IntangibleAssetsOtherThanGoodwill2023-12-3107671499core:ListedExchangeTraded2023-12-3107671499core:UnlistedNon-exchangeTraded2023-12-3107671499core:LandBuildings2024-01-012024-12-3107671499core:PlantMachinery2024-01-012024-12-3107671499core:Vehicles2024-01-012024-12-3107671499core:FurnitureFittings2024-01-012024-12-3107671499core:OfficeEquipment2024-01-012024-12-3107671499core:NetGoodwill2024-01-012024-12-3107671499core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3107671499core:ListedExchangeTraded2024-01-012024-12-3107671499core:UnlistedNon-exchangeTraded2024-01-012024-12-3107671499core:MoreThanFiveYears2024-01-012024-12-3107671499core:Non-currentFinancialInstruments2024-12-3107671499core:Non-currentFinancialInstruments2023-12-3107671499dpl:CostSales2024-01-012024-12-3107671499dpl:DistributionCosts2024-01-012024-12-3107671499core:LandBuildings2024-01-012024-12-3107671499core:PlantMachinery2024-01-012024-12-3107671499core:Vehicles2024-01-012024-12-3107671499core:FurnitureFittings2024-01-012024-12-3107671499core:OfficeEquipment2024-01-012024-12-3107671499dpl:AdministrativeExpenses2024-01-012024-12-3107671499core:NetGoodwill2024-01-012024-12-3107671499core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3107671499dpl:GroupUndertakings2024-01-012024-12-3107671499dpl:ParticipatingInterests2024-01-012024-12-3107671499dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3107671499core:ListedExchangeTraded2024-01-012024-12-3107671499dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3107671499core:UnlistedNon-exchangeTraded2024-01-012024-12-3107671499dpl:CostSales2023-01-012023-12-3107671499dpl:DistributionCosts2023-01-012023-12-3107671499core:LandBuildings2023-01-012023-12-3107671499core:PlantMachinery2023-01-012023-12-3107671499core:Vehicles2023-01-012023-12-3107671499core:FurnitureFittings2023-01-012023-12-3107671499core:OfficeEquipment2023-01-012023-12-3107671499dpl:AdministrativeExpenses2023-01-012023-12-3107671499core:NetGoodwill2023-01-012023-12-3107671499core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3107671499dpl:GroupUndertakings2023-01-012023-12-3107671499dpl:ParticipatingInterests2023-01-012023-12-3107671499dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3107671499core:ListedExchangeTraded2023-01-012023-12-3107671499dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3107671499core:UnlistedNon-exchangeTraded2023-01-012023-12-3107671499core:NetGoodwill2024-12-3107671499core:IntangibleAssetsOtherThanGoodwill2024-12-3107671499core:LandBuildings2024-12-3107671499core:PlantMachinery2024-12-3107671499core:Vehicles2024-12-3107671499core:FurnitureFittings2024-12-3107671499core:OfficeEquipment2024-12-3107671499core:AfterOneYear2024-12-3107671499core:WithinOneYear2024-12-3107671499core:ListedExchangeTraded2024-12-3107671499core:UnlistedNon-exchangeTraded2024-12-3107671499core:ShareCapital2024-12-3107671499core:SharePremium2024-12-3107671499core:RevaluationReserve2024-12-3107671499core:OtherReservesSubtotal2024-12-3107671499core:RetainedEarningsAccumulatedLosses2024-12-3107671499core:NetGoodwill2023-12-3107671499core:IntangibleAssetsOtherThanGoodwill2023-12-3107671499core:LandBuildings2023-12-3107671499core:PlantMachinery2023-12-3107671499core:Vehicles2023-12-3107671499core:FurnitureFittings2023-12-3107671499core:OfficeEquipment2023-12-3107671499core:AfterOneYear2023-12-3107671499core:WithinOneYear2023-12-3107671499core:ListedExchangeTraded2023-12-3107671499core:UnlistedNon-exchangeTraded2023-12-3107671499core:ShareCapital2023-12-3107671499core:SharePremium2023-12-3107671499core:RevaluationReserve2023-12-3107671499core:OtherReservesSubtotal2023-12-3107671499core:RetainedEarningsAccumulatedLosses2023-12-3107671499core:NetGoodwill2022-12-3107671499core:IntangibleAssetsOtherThanGoodwill2022-12-3107671499core:LandBuildings2022-12-3107671499core:PlantMachinery2022-12-3107671499core:Vehicles2022-12-3107671499core:FurnitureFittings2022-12-3107671499core:OfficeEquipment2022-12-3107671499core:AfterOneYear2022-12-3107671499core:WithinOneYear2022-12-3107671499core:ListedExchangeTraded2022-12-3107671499core:UnlistedNon-exchangeTraded2022-12-3107671499core:ShareCapital2022-12-3107671499core:SharePremium2022-12-3107671499core:RevaluationReserve2022-12-3107671499core:OtherReservesSubtotal2022-12-3107671499core:RetainedEarningsAccumulatedLosses2022-12-3107671499core:AfterOneYear2024-01-012024-12-3107671499core:WithinOneYear2024-01-012024-12-3107671499core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3107671499core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3107671499core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3107671499core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3107671499core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3107671499core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3107671499core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3107671499core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3107671499core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3107671499core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3107671499core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3107671499core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3107671499core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3107671499core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3107671499core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3107671499core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3107671499core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3107671499core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3107671499core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3107671499core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3107671499core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3107671499core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3107671499core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3107671499core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3107671499core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3107671499core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3107671499core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3107671499bus:Director12024-01-012024-12-31

BUSINESS COMES FIRST LTD

Registered Number
07671499
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

BUSINESS COMES FIRST LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

SALTON, John Philip

Registered Address

Excel House
3 Duke Street
Bedford
MK40 3HR

Registered Number

07671499 (England and Wales)
BUSINESS COMES FIRST LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3281373
281373
Current assets
Debtors9,0908,550
Cash at bank and on hand26,53122,803
35,62131,353
Creditors amounts falling due within one year4(10,171)(10,605)
Net current assets (liabilities)25,45020,748
Total assets less current liabilities25,73121,121
Accruals and deferred income(615)(615)
Net assets25,11620,506
Capital and reserves
Called up share capital100100
Profit and loss account25,01620,406
Shareholders' funds25,11620,506
The financial statements were approved and authorised for issue by the Director on 9 September 2025, and are signed on its behalf by:
SALTON, John Philip
Director
Registered Company No. 07671499
BUSINESS COMES FIRST LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 241,7381,738
At 31 December 241,7381,738
Depreciation and impairment
At 01 January 241,3651,365
Charge for year9292
At 31 December 241,4571,457
Net book value
At 31 December 24281281
At 31 December 23373373
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security10,17110,605
Total10,17110,605
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.