BUSINESS COMES FIRST LTD


Director	SALTON, John Philip


Registered Address	Excel House
	3 Duke Street
	Bedford
	MK40 3HR


Registered Number	07671499 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,045		281
			1,045		281
Current assets
Debtors		9,990		9,090
Cash at bank and on hand		20,506		26,531
		30,496		35,621
Creditors amounts falling due within one year	4	(9,028)		(10,171)
Net current assets (liabilities)			21,468		25,450
Total assets less current liabilities			22,513		25,731
Accruals and deferred income			(690)		(615)
Net assets			21,823		25,116
Capital and reserves
Called up share capital			100		100
Profit and loss account			21,723		25,016
Shareholders' funds			21,823		25,116

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 September 2026, and are signed on its behalf by:

SALTON, John Philip
Director
Registered Company No. 07671499

BUSINESS COMES FIRST LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 25	1,738	1,738
Additions	854	854
At 31 December 25	2,592	2,592
Depreciation and impairment
At 01 January 25	1,457	1,457
Charge for year	90	90
At 31 December 25	1,547	1,547
Net book value
At 31 December 25	1,045	1,045
At 31 December 24	281	281

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	9,028	10,171
Total	9,028	10,171


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.