Bookkeeping Support Limited 31/12/2025 iXBRL

Company registration number: 06449443

Bookkeeping Support Limited

Unaudited filleted financial statements

31 December 2025

Bookkeeping Support Limited

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Bookkeeping Support Limited

Directors and other information


	Director	Mrs E R Phillips


	Company number	06449443


	Registered office	20 Sunningdale Close
		Stanmore
		HA7 3QL


	Accountants	Passer & Co
		20 Sunningdale Close
		Stanmore
		HA7 3QL

Bookkeeping Support Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	205,064		451
		_______		_______
			205,064		451

Current assets
Debtors	6	159,498		175,749
Investments	7	-		50,000
Cash at bank and in hand		36,542		66,092
		_______		_______
		196,040		291,841
Creditors: amounts falling due
within one year	8	( 74,901)		( 9,000)
		_______		_______
Net current assets			121,139		282,841
			_______		_______
Total assets less current liabilities			326,203		283,292

			_______		_______
Net assets			326,203		283,292
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			326,103		283,192
			_______		_______
Shareholders funds			326,203		283,292
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 04 August 2026 , and are signed on behalf of the board by:

Mrs E R Phillips

Director

Company registration number: 06449443

Bookkeeping Support Limited

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	100	245,240	245,340

Profit for the year		37,952	37,952
	_______	_______	_______
Total comprehensive income for the year	-	37,952	37,952

	_______	_______	_______
At 31 December 2024 and 1 January 2025	100	283,192	283,292

Profit for the year		43,411	43,411
	_______	_______	_______
Total comprehensive income for the year	-	43,411	43,411

Dividends paid and payable		( 500)	( 500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 500)	( 500)

	_______	_______	_______
At 31 December 2025	100	326,103	326,203
	_______	_______	_______

Bookkeeping Support Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 20 Sunningdale Close, Stanmore, HA7 3QL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	straight line
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 January 2025	-	4,062	4,062
Additions	205,029	-	205,029
	_______	_______	_______
At 31 December 2025	205,029	4,062	209,091
	_______	_______	_______
Depreciation
At 1 January 2025	-	3,611	3,611
Charge for the year	-	416	416
	_______	_______	_______
At 31 December 2025	-	4,027	4,027
	_______	_______	_______
Carrying amount
At 31 December 2025	205,029	35	205,064
	_______	_______	_______
At 31 December 2024	-	451	451
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	7,750	9,000
Other debtors	151,748	166,749
	_______	_______
	159,498	175,749
	_______	_______

7. Investments

	2025	2024
	£	£
Other investments	-	50,000
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	10,699	9,000
Other creditors	64,202	-
	_______	_______
	74,901	9,000
	_______	_______

9. Controlling party

The Company is controlled by its Director by virtue of her shareholding.