Company Registration No. 05738789 (England and Wales)
THE BUSINESS OF TRANSFORMATION LIMITED
Unaudited accounts
for the year ended 31 December 2025
THE BUSINESS OF TRANSFORMATION LIMITED
Unaudited accounts
Contents
THE BUSINESS OF TRANSFORMATION LIMITED
Company Information
for the year ended 31 December 2025
Directors
Mr I Sellick
Mrs K J Kerley
Company Number
05738789 (England and Wales)
Registered Office
19 BURFORD CLOSE
PORTISHEAD
BRISTOL
BS20 6XY
Accountants
P B S Accounting Services Ltd
131 Paintworks
Bath Road
Bristol
North Somerset
BS4 3DL
THE BUSINESS OF TRANSFORMATION LIMITED
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
15,361
15,417
Creditors: amounts falling due within one year
(28,545)
(18,439)
Net current (liabilities)/assets
(2,574)
383
Total assets less current liabilities
(2,574)
937
Provisions for liabilities
Net (liabilities)/assets
(3,099)
412
Called up share capital
2
2
Profit and loss account
(3,101)
410
Shareholders' funds
(3,099)
412
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. 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 23 September 2026 and were signed on its behalf by
Mr I Sellick
Director
Company Registration No. 05738789
THE BUSINESS OF TRANSFORMATION LIMITED
Notes to the Accounts
for the year ended 31 December 2025
THE BUSINESS OF TRANSFORMATION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05738789. The registered office is 19 BURFORD CLOSE, PORTISHEAD, BRISTOL, BS20 6XY.
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.
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
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.
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:
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
THE BUSINESS OF TRANSFORMATION LIMITED
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
4,855
2,213
7,068
At 31 December 2025
4,855
2,213
7,068
At 1 January 2025
4,855
1,659
6,514
Charge for the year
-
554
554
At 31 December 2025
4,855
2,213
7,068
At 31 December 2024
-
554
554
Amounts falling due within one year
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
(431)
405
Loans from directors
4,821
3,154
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).