The Business as Usual Consultancy Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03547288 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

The Business as Usual Consultancy

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

Mr A J Nelson

Mrs K Nelson

SECRETARY:

Mrs K Nelson

REGISTERED OFFICE:

12 Farington Road

Henleaze

Bristol

City of Bristol

BS10 5BW

REGISTERED NUMBER:

03547288 (England and Wales)

ACCOUNTANTS:

Dunkley's

Chartered Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

FIXED ASSETS

Tangible assets

4

649

678

CURRENT ASSETS

Debtors

5

17,102

91,700

Cash at bank

148,288

106,807

165,390

198,507

CREDITORS

Amounts falling due within one year

6

168,793

192,848

NET CURRENT (LIABILITIES)/ASSETS

(3,403

)

5,659

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,754

)

6,337

PROVISIONS FOR LIABILITIES

123

129

NET (LIABILITIES)/ASSETS

(2,877

)

6,208

CAPITAL AND RESERVES

Called up share capital

7

2

Retained earnings

8

(2,879

)

6,206

SHAREHOLDERS' FUNDS

(2,877

)

6,208

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 7th January 2026 and were signed on its behalf by:

Mr A J Nelson - Director

1.	STATUTORY INFORMATION

The Business as Usual Consultancy Limited 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office and store

-

15% on cost

Fixtures and fittings

-

Straight line over 3 years

Computer equipment

-

Straight line over 3 years

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.

Going concern note

The company is reliant on the support of its directors and shareholders and having made appropriate enquiries, the directors have considered the future cashflow of the company and is not aware of any reason why the company will not be able to meet its liabilities as they fall due for the foreseeable future. As a result the directors have adopted the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Office

and

Computer

and store

fittings

equipment

Totals

£

COST

At 1st May 2024

10,958

158

2,262

13,378

Additions

-

586

Disposals

(10,958

)

(158

)

-

(11,116

)

At 30th April 2025

-

2,848

DEPRECIATION

At 1st May 2024

10,958

92

1,650

12,700

Charge for year

-

53

549

602

Eliminated on disposal

(10,958

)

(145

)

-

(11,103

)

At 30th April 2025

-

2,199

NET BOOK VALUE

At 30th April 2025

-

649

At 30th April 2024

-

66

612

678

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

13,159

89,661

Other debtors

1,414

-

Tax

1,895

-

VAT

5

1,605

Prepayments

629

434

17,102

91,700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade creditors

61

-

Tax

-

6,424

Directors' current accounts

167,419

185,424

Accrued expenses

1,313

1,000

168,793

192,848

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

1

Ordinary 'A'

£1

1

Ordinary 'B'

£1

1

2

8.

RESERVES

Retained

earnings

£

At 1st May 2024

6,206

Deficit for the year

(9,085

)

At 30th April 2025

(2,879

)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Business as Usual Consultancy Limited for the year ended 30th April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Business as Usual Consultancy Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Business as Usual Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of The Business as Usual Consultancy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Business as Usual Consultancy Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Business as Usual Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Business as Usual Consultancy Limited. You consider that The Business as Usual Consultancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Business as Usual Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dunkley's

Chartered Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

7th January 2026