REGISTERED NUMBER: 05758499 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Business Cost Consultancy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

D R Thompson

H E Thompson

Secretary:

H E Thompson

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

Registered number:

05758499 (England and Wales)

Accountants:

Wilson Sandford Limited

Chartered accountants

85 Church Road

Hove

East Sussex

BN3 2BB

Fixed assets

Intangible assets

4

-

-

Property, plant and equipment

5

290

259

290

259

Current assets

Cash at bank

179,360

147,466

Creditors: amounts falling due within one year

6

90,914

93,200

Net current assets

88,446

54,266

Total assets less current liabilities

88,736

54,525

Capital and reserves

Called up share capital

100

100

Retained earnings

88,636

54,425

Shareholders' funds

88,736

54,525

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

D R Thompson - Director

1.	Statutory information

Business Cost 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.

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents amounts receivable for services rendered, stated net of VAT and discounts. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences have been fully amortised over their estimated useful life of five years.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Computer equipment - 33% straight line

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Intangible fixed assets

Other

intangible

assets

£

Cost

At 1 April 2025

and 31 March 2026

16,485

Amortisation

At 1 April 2025

and 31 March 2026

16,485

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.	Property, plant and equipment

Plant and

machinery

etc

£

Cost

At 1 April 2025

1,953

Additions

241

At 31 March 2026

2,194

Depreciation

At 1 April 2025

1,694

Charge for year

210

At 31 March 2026

1,904

Net book value

At 31 March 2026

290

At 31 March 2025

259

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Amounts received in advance

679

1,358

Trade creditors

348

-

Taxation and social security

31,579

25,455

Other creditors

58,308

66,387

90,914

93,200

7.	Related party disclosures

Within creditors is £57,283 (2025: £64,028) owed to the directors.