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REGISTERED NUMBER:
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BRAND FOCUS CONSULTING AGENCY LIMITED |
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UNAUDITED FINANCIAL STATEMENTS |
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FOR THE YEAR ENDED 31 OCTOBER 2018 |
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REGISTERED NUMBER:
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BRAND FOCUS CONSULTING AGENCY LIMITED |
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UNAUDITED FINANCIAL STATEMENTS |
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FOR THE YEAR ENDED 31 OCTOBER 2018 |
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BRAND FOCUS CONSULTING AGENCY LIMITED (REGISTERED NUMBER: SC547106) |
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CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 OCTOBER 2018 |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 3 |
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Chartered Accountants' Report | 5 |
BRAND FOCUS CONSULTING AGENCY LIMITED |
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COMPANY INFORMATION |
FOR THE YEAR ENDED 31 OCTOBER 2018 |
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DIRECTOR: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
Citypoint 2 |
25 Tyndrum Street |
Glasgow |
G4 0JY |
BRAND FOCUS CONSULTING AGENCY LIMITED (REGISTERED NUMBER: SC547106) |
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BALANCE SHEET |
31 OCTOBER 2018 |
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2018 | 2017 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
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CURRENT ASSETS |
Debtors | 5 |
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CREDITORS |
Amounts falling due within one year | 6 |
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NET CURRENT LIABILITIES | ( |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CAPITAL AND RESERVES |
Called up share capital | 7 |
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Retained earnings |
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SHAREHOLDERS' FUNDS |
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( |
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The director acknowledges her 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. |
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In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
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The financial statements were approved by the director on
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BRAND FOCUS CONSULTING AGENCY LIMITED (REGISTERED NUMBER: SC547106) |
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NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 OCTOBER 2018 |
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1. | STATUTORY INFORMATION |
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Brand Focus Consulting Agency Limited is a private company, limited by shares, registered in Scotland. The |
company's registered number is SC547106 and its registered office is 4 Killearn House, Killearn, Glasgow, G63 |
9QH. |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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Going concern |
The director has a reasonable expectation that the company has adequate resources to continue in operation |
existence for the foreseeable future. For long term finance the company relies on loans provided by the director. |
In assessing going concern the director has assumed that these loans will not be repaid for the foreseeable future |
and, on that basis, she continues to adopt the going concern basis of accounting in preparing the annual financial |
statements. |
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Revenue recognition |
Turnover is measured at the fair value of the consideration received or receivable. |
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Turnover is recognised once the consultancy service has been provided to the customer. |
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Tangible fixed assets |
Depreciation of fixed assets is calculated to write off the cost or valuation less any residual value over their |
estimated useful lives as follows: |
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Computer equipment - | 33 % on cost |
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Financial instruments |
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Debtors |
Other debtors are recognised at the settlement amount due with appropriate allowances for any irrecoverable |
amounts when there is objective evidence that the asset is impaired. |
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Creditors |
Other creditors are recognised where the company has a present obligation resulting from a past event and are |
recognised at the settlement amount due after allowing for any trade discounts due. |
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3. | EMPLOYEES AND DIRECTORS |
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The average number of employees during the year was
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BRAND FOCUS CONSULTING AGENCY LIMITED (REGISTERED NUMBER: SC547106) |
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NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 OCTOBER 2018 |
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4. | TANGIBLE FIXED ASSETS |
Computer |
equipment |
£ |
COST |
At 1 November 2017 |
and 31 October 2018 |
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DEPRECIATION |
At 1 November 2017 |
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Charge for year |
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At 31 October 2018 |
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NET BOOK VALUE |
At 31 October 2018 |
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At 31 October 2017 |
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5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2018 | 2017 |
£ | £ |
Other debtors |
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6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2018 | 2017 |
£ | £ |
Taxation and social security |
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Other creditors |
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7. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2018 | 2017 |
value: | £ | £ |
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Ordinary | £1 | 1 | 1 |
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8. | RELATED PARTY DISCLOSURES |
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At the year end the amount owed to the company by the director was £3,584 (2017 - £869 owed by the |
company). |
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR |
ON THE UNAUDITED FINANCIAL STATEMENTS OF |
BRAND FOCUS CONSULTING AGENCY LIMITED |
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The following reproduces the text of the report prepared for the director in respect of the company's annual |
unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file |
a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the |
Report of the Director are not required to be filed with the Registrar of Companies. |
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In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the |
financial statements of Brand Focus Consulting Agency Limited for the year ended 31 October 2018 which comprise |
the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related |
notes from the company's accounting records and from information and explanations you have given us. |
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As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. |
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This report is made solely to the director of Brand Focus Consulting Agency Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brand Focus Consulting Agency Limited and state those matters that we have agreed to state to the director of Brand Focus Consulting Agency Limited in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report. |
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It is your duty to ensure that Brand Focus Consulting Agency Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brand Focus Consulting Agency Limited. You consider that Brand Focus Consulting Agency Limited is exempt from the statutory audit requirement for the year. |
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We have not been instructed to carry out an audit or a review of the financial statements of Brand Focus Consulting Agency Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
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Chartered Accountants |
Citypoint 2 |
25 Tyndrum Street |
Glasgow |
G4 0JY |
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