Company Registration No. 10847320 (England and Wales)
BNA CONSULTING SERVICES LTD
Unaudited accounts
for the year ended 31 July 2026
BNA CONSULTING SERVICES LTD
Statement of financial position
as at 31 July 2026
Intangible assets
3,750
7,500
Tangible assets
110,384
145,302
Cash at bank and in hand
5,524
11,130
Creditors: amounts falling due within one year
(74,003)
(77,560)
Net current liabilities
(19,593)
(243)
Total assets less current liabilities
94,541
152,559
Creditors: amounts falling due after more than one year
(87,767)
(135,861)
Called up share capital
1
1
Profit and loss account
6,773
16,697
Shareholders' funds
6,774
16,698
For the year ending 31 July 2026 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 11 August 2026 and were signed on its behalf by
Nina Bondarenko
Director
Company Registration No. 10847320
BNA CONSULTING SERVICES LTD
Notes to the Accounts
for the year ended 31 July 2026
BNA CONSULTING SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 10847320. The registered office is One Kingdom Street, Paddington Central, London, W2 6BD.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
10 years straight line
Fixtures & fittings
20% straight Line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
BNA CONSULTING SERVICES LTD
Notes to the Accounts
for the year ended 31 July 2026
The company has elected to apply the provisions of section 11 ' Basic Financial Instruments' and section 12 'Other Financial Instruments issues' of FRS 102 to all of its financial instruments.
Basic financial assets, which includes debtors, cash and bank balances, are initially measured a transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement consists a financing transaction, where the transaction is measured at the present valve of the future receipts discounted at market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The tax expenses represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further includes 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 reporting end date.
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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
BNA CONSULTING SERVICES LTD
Notes to the Accounts
for the year ended 31 July 2026
4
Intangible fixed assets
Other
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 August 2025
165,886
5,928
171,814
Disposals
(26,250)
-
(26,250)
At 31 July 2026
139,636
7,843
147,479
At 1 August 2025
23,264
3,248
26,512
Charge for the year
16,589
669
17,258
On disposals
(6,675)
-
(6,675)
At 31 July 2026
33,178
3,917
37,095
At 31 July 2026
106,458
3,926
110,384
At 31 July 2025
142,622
2,680
145,302
Amounts falling due within one year
Accrued income and prepayments
19,182
33,000
Amounts falling due after more than one year
Other debtors
21,220
26,525
BNA CONSULTING SERVICES LTD
Notes to the Accounts
for the year ended 31 July 2026
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
4,000
4,000
Obligations under finance leases and hire purchase contracts
18,938
18,938
Taxes and social security
20,682
11,764
Other creditors
11,608
37,052
Loans from directors
843
2,391
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
77,825
122,068
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
10
Average number of employees
During the year the average number of employees was 6 (2025: 6).