Company Registration No. 9928855 (England and Wales)
BRC Consultants Ltd
Unaudited accounts
for the year ended 31 December 2024
BRC Consultants Ltd
Unaudited accounts
Contents
BRC Consultants Ltd
Company Information
for the year ended 31 December 2024
Directors
Benn Richard Carson
Claire Louise Carson
Company Number
9928855 (England and Wales)
Registered Office
Whispers
St. David's Lane
Prenton
Merseyside
CH43 9UD
United Kingdom
Accountants
Pearl Accounting Limited
Suite 1
116 Ballards Lane
Finchley
London
N3 2DN
BRC Consultants Ltd
Statement of financial position
as at 31 December 2024
Tangible assets
67,961
76,103
Cash at bank and in hand
46,928
121,860
Creditors: amounts falling due within one year
(193,641)
(221,636)
Net current assets
533,225
580,162
Net assets
601,186
656,265
Called up share capital
2
2
Profit and loss account
601,184
656,263
Shareholders' funds
601,186
656,265
For the year ending 31 December 2024 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 31 December 2025 and were signed on its behalf by
Benn Richard Carson
Director
Company Registration No. 9928855
BRC Consultants Ltd
Notes to the Accounts
for the year ended 31 December 2024
BRC Consultants Ltd is a private company, limited by shares, registered in England and Wales, registration number 9928855. The registered office is Whispers, St. David's Lane, Prenton, Merseyside, CH43 9UD, United Kingdom.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Written down value @ 25%
Computer equipment
Written down value @ 25%
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
BRC Consultants Ltd
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2024
22,636
162,203
184,839
At 31 December 2024
22,636
162,203
184,839
At 1 January 2024
17,390
91,346
108,736
Charge for the year
1,311
6,831
8,142
At 31 December 2024
18,701
98,177
116,878
At 31 December 2024
3,935
64,026
67,961
At 31 December 2023
5,246
70,857
76,103
Amounts falling due within one year
Amounts due from group undertakings etc.
679,938
679,938
6
Creditors: amounts falling due within one year
2024
2023
Amounts owed to group undertakings and other participating interests
3,349
3,349
Taxes and social security
22,400
22,034
Loans from directors
160,279
184,869
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).