IRIS Accounts Production v25.3.0.601 06536080 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 1.00000 10532 13069 669 700 1896 3237 9305 10532 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06536080 2024-03-31 06536080 2025-03-31 06536080 2024-04-01 2025-03-31 06536080 2023-03-31 06536080 2023-04-01 2024-03-31 06536080 2024-03-31 06536080 ns15:EnglandWales 2024-04-01 2025-03-31 06536080 ns14:PoundSterling 2024-04-01 2025-03-31 06536080 ns10:Director1 2024-04-01 2025-03-31 06536080 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06536080 ns10:SmallEntities 2024-04-01 2025-03-31 06536080 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06536080 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 06536080 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06536080 ns10:FullAccounts 2024-04-01 2025-03-31 06536080 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 06536080 42 ns10:Director2 2024-03-31 06536080 42 ns10:Director2 2023-03-31 06536080 42 ns10:Director2 2024-04-01 2025-03-31 06536080 42 ns10:Director2 2023-04-01 2024-03-31 06536080 42 ns10:Director2 2025-03-31 06536080 42 ns10:Director2 2024-03-31 06536080 ns10:Director2 2024-04-01 2025-03-31 06536080 ns10:CompanySecretary1 2024-04-01 2025-03-31 06536080 ns10:RegisteredOffice 2024-04-01 2025-03-31 06536080 ns5:CurrentFinancialInstruments 2025-03-31 06536080 ns5:CurrentFinancialInstruments 2024-03-31 06536080 ns5:ShareCapital 2025-03-31 06536080 ns5:ShareCapital 2024-03-31 06536080 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 06536080 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 06536080 ns5:ComputerEquipment 2024-04-01 2025-03-31 06536080 ns5:ComputerEquipment 2024-03-31 06536080 ns5:ComputerEquipment 2025-03-31 06536080 ns5:ComputerEquipment 2024-03-31 06536080 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 06536080 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 06536080 ns5:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06536080 ns5:AcceleratedTaxDepreciationDeferredTax 2024-03-31 06536080 ns5:DeferredTaxation 2024-03-31 06536080 ns5:DeferredTaxation 2024-04-01 2025-03-31 06536080 ns5:DeferredTaxation 2025-03-31 06536080 ns10:OrdinaryShareClass1 2025-03-31 06536080 ns10:Director1 1 2024-03-31 06536080 ns10:Director1 1 2023-03-31 06536080 ns10:Director1 1 2024-04-01 2025-03-31 06536080 ns10:Director1 1 2023-04-01 2024-03-31 06536080 ns10:Director1 1 2025-03-31 06536080 ns10:Director1 1 2024-03-31

REGISTERED NUMBER: 06536080 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Brosch Consultancy Ltd

| Brosch Consultancy Ltd (Registered number: 06536080) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Brosch Consultancy Ltd |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | R Brosch

| Mrs CJ Brosch

| SECRETARY: | Mrs CJ Brosch

| REGISTERED OFFICE: | 15 Regency Court

| Northallerton

| North Yorkshire

| DL6 1RX

| REGISTERED NUMBER: | 06536080 (England and Wales)

| ACCOUNTANTS: | King Hope

| 34 Romanby Road

| NORTHALLERTON

| North Yorkshire

| DL7 8NF

| Brosch Consultancy Ltd (Registered number: 06536080) |

Balance Sheet

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,856 |  | 3,308 |  |

CURRENT ASSETS

Debtors | 5 | 2,740 |  | 747 |  |

Cash at bank | 100,869 |  | 27,832 |  |

103,609 |  | 28,579 |  |

CREDITORS

Amounts falling due within one year | 6 | (28,729 | ) | (14,441 | ) |

NET CURRENT ASSETS | 74,880 |  | 14,138 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 77,736 |  | 17,446 |  |

PROVISIONS FOR LIABILITIES | 7 | (682 | ) | (599 | ) |

NET ASSETS | 77,054 |  | 16,847 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 76,954 |  | 16,747 |  |

SHAREHOLDERS' FUNDS | 77,054 |  | 16,847 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

R Brosch - Director

| Brosch Consultancy Ltd (Registered number: 06536080) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Brosch Consultancy Ltd 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.

| Turnover and revenue recognition

| Turnover represents the value of goods and services supplied by the company. Revenue is recognised when the right to consideration is earned in exchange for services rendered.

| 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 etc | - | 25% on reducing balance

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| Brosch Consultancy Ltd (Registered number: 06536080) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Office

| equipment

| etc

£ |

| COST

| At 1 April 2024 | 33,596 |  |

| Additions | 500 |  |

| At 31 March 2025 | 34,096 |  |

| DEPRECIATION

| At 1 April 2024 | 30,288 |  |

| Charge for year | 952 |  |

| At 31 March 2025 | 31,240 |  |

| NET BOOK VALUE

| At 31 March 2025 | 2,856 |  |

| At 31 March 2024 | 3,308 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 2,740 |  | 747 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 16,787 |  | 1,530 |  |

| Other creditors | 11,942 |  | 12,911 |  |

28,729 |  | 14,441 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 682 |  | 599 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 599 |  |

| Provided during year | 83 |  |

| Accelerated capital allowances |

| Balance at 31 March 2025 | 682 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| Brosch Consultancy Ltd (Registered number: 06536080) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| R Brosch and Mrs CJ Brosch

| Balance outstanding at start of year | 10,532 |  | 13,069 |  |

| Amounts advanced | 669 |  | 700 |  |

| Amounts repaid | (1,896 | ) | (3,237 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 9,305 |  | 10,532 |  |

| A loan from a director of £9,305 (2024 - £10,532) is included in other creditors and is interest free and has no specific repayment terms.