REGISTERED NUMBER: 06536080 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Brosch Consultancy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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 ) .

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

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.