Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC115400 Mr Witold Bienkowski iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC115400 2024-03-31 SC115400 2025-03-31 SC115400 2024-04-01 2025-03-31 SC115400 frs-core:FurnitureFittings 2025-03-31 SC115400 frs-core:FurnitureFittings 2024-03-31 SC115400 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC115400 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC115400 frs-core:ShareCapital 2025-03-31 SC115400 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC115400 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC115400 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC115400 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC115400 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC115400 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC115400 frs-bus:Director1 2024-04-01 2025-03-31 SC115400 frs-countries:Scotland 2024-04-01 2025-03-31 SC115400 2023-03-31 SC115400 2024-03-31 SC115400 2023-04-01 2024-03-31 SC115400 frs-core:CurrentFinancialInstruments 2024-03-31 SC115400 frs-core:ShareCapital 2024-03-31 SC115400 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC115400
Bien Consultants Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
NC Andrew Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC115400
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 258,493 258,493
258,493 258,493
CURRENT ASSETS
Debtors 5 750 1,008
Cash at bank and in hand 261,795 241,094
262,545 242,102
Creditors: Amounts Falling Due Within One Year 6 (56,423 ) (77,043 )
NET CURRENT ASSETS (LIABILITIES) 206,122 165,059
TOTAL ASSETS LESS CURRENT LIABILITIES 464,615 423,552
NET ASSETS 464,615 423,552
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 464,515 423,452
SHAREHOLDERS' FUNDS 464,615 423,552
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Witold Bienkowski
Director
10/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bien Consultants Limited is a private company, limited by shares, incorporated in Scotland, registered number SC115400 . The registered office is Merriton House, 8 Larch Road, Glasgow, G41 5DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 258,493 21,015 279,508
As at 31 March 2025 258,493 21,015 279,508
Depreciation
As at 1 April 2024 - 21,015 21,015
As at 31 March 2025 - 21,015 21,015
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 March 2025 258,493 - 258,493
As at 1 April 2024 258,493 - 258,493
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 750 1,008
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 56,423 48,415
Taxation and social security - 28,628
56,423 77,043
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3