TBI Consulting Ltd

TBI CONSULTING LTD - Company Information

2021-04-012022-03-312022-03-31false06518579TBI Consulting Ltd2022-09-27iso4217:GBPxbrli:pure065185792021-04-01065185792022-03-31065185792021-04-012022-03-31065185792020-04-01065185792021-03-31065185792020-04-012021-03-3106518579bus:SmallEntities2021-04-012022-03-3106518579bus:AuditExempt-NoAccountantsReport2021-04-012022-03-3106518579bus:AbridgedAccounts2021-04-012022-03-3106518579bus:PrivateLimitedCompanyLtd2021-04-012022-03-3106518579core:WithinOneYear2022-03-3106518579core:AfterOneYear2022-03-3106518579core:WithinOneYear2021-03-3106518579core:AfterOneYear2021-03-3106518579core:ShareCapital2022-03-3106518579core:SharePremium2022-03-3106518579core:RevaluationReserve2022-03-3106518579core:OtherReservesSubtotal2022-03-3106518579core:RetainedEarningsAccumulatedLosses2022-03-3106518579core:ShareCapital2021-03-3106518579core:SharePremium2021-03-3106518579core:RevaluationReserve2021-03-3106518579core:OtherReservesSubtotal2021-03-3106518579core:RetainedEarningsAccumulatedLosses2021-03-3106518579core:LandBuildings2022-03-3106518579core:PlantMachinery2022-03-3106518579core:Vehicles2022-03-3106518579core:FurnitureFittings2022-03-3106518579core:OfficeEquipment2022-03-3106518579core:NetGoodwill2022-03-3106518579core:IntangibleAssetsOtherThanGoodwill2022-03-3106518579core:ListedExchangeTraded2022-03-3106518579core:UnlistedNon-exchangeTraded2022-03-3106518579core:LandBuildings2021-03-3106518579core:PlantMachinery2021-03-3106518579core:Vehicles2021-03-3106518579core:FurnitureFittings2021-03-3106518579core:OfficeEquipment2021-03-3106518579core:NetGoodwill2021-03-3106518579core:IntangibleAssetsOtherThanGoodwill2021-03-3106518579core:ListedExchangeTraded2021-03-3106518579core:UnlistedNon-exchangeTraded2021-03-3106518579core:LandBuildings2021-04-012022-03-3106518579core:PlantMachinery2021-04-012022-03-3106518579core:Vehicles2021-04-012022-03-3106518579core:FurnitureFittings2021-04-012022-03-3106518579core:OfficeEquipment2021-04-012022-03-3106518579core:NetGoodwill2021-04-012022-03-3106518579core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3106518579core:ListedExchangeTraded2021-04-012022-03-3106518579core:UnlistedNon-exchangeTraded2021-04-012022-03-3106518579core:MoreThanFiveYears2021-04-012022-03-3106518579core:Non-currentFinancialInstruments2022-03-3106518579core:Non-currentFinancialInstruments2021-03-3106518579dpl:CostSales2021-04-012022-03-3106518579dpl:DistributionCosts2021-04-012022-03-3106518579dpl:AdministrativeExpenses2021-04-012022-03-3106518579core:LandBuildings2021-04-012022-03-3106518579core:PlantMachinery2021-04-012022-03-3106518579core:Vehicles2021-04-012022-03-3106518579core:FurnitureFittings2021-04-012022-03-3106518579core:OfficeEquipment2021-04-012022-03-3106518579core:NetGoodwill2021-04-012022-03-3106518579core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3106518579dpl:GroupUndertakings2021-04-012022-03-3106518579dpl:ParticipatingInterests2021-04-012022-03-3106518579dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3106518579core:ListedExchangeTraded2021-04-012022-03-3106518579dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3106518579core:UnlistedNon-exchangeTraded2021-04-012022-03-3106518579dpl:CostSales2020-04-012021-03-3106518579dpl:DistributionCosts2020-04-012021-03-3106518579dpl:AdministrativeExpenses2020-04-012021-03-3106518579core:LandBuildings2020-04-012021-03-3106518579core:PlantMachinery2020-04-012021-03-3106518579core:Vehicles2020-04-012021-03-3106518579core:FurnitureFittings2020-04-012021-03-3106518579core:OfficeEquipment2020-04-012021-03-3106518579core:NetGoodwill2020-04-012021-03-3106518579core:IntangibleAssetsOtherThanGoodwill2020-04-012021-03-3106518579dpl:GroupUndertakings2020-04-012021-03-3106518579dpl:ParticipatingInterests2020-04-012021-03-3106518579dpl:GroupUndertakingscore:ListedExchangeTraded2020-04-012021-03-3106518579core:ListedExchangeTraded2020-04-012021-03-3106518579dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-04-012021-03-3106518579core:UnlistedNon-exchangeTraded2020-04-012021-03-3106518579core:NetGoodwill2022-03-3106518579core:IntangibleAssetsOtherThanGoodwill2022-03-3106518579core:LandBuildings2022-03-3106518579core:PlantMachinery2022-03-3106518579core:Vehicles2022-03-3106518579core:FurnitureFittings2022-03-3106518579core:OfficeEquipment2022-03-3106518579core:AfterOneYear2022-03-3106518579core:WithinOneYear2022-03-3106518579core:ListedExchangeTraded2022-03-3106518579core:UnlistedNon-exchangeTraded2022-03-3106518579core:ShareCapital2022-03-3106518579core:SharePremium2022-03-3106518579core:RevaluationReserve2022-03-3106518579core:OtherReservesSubtotal2022-03-3106518579core:RetainedEarningsAccumulatedLosses2022-03-3106518579core:NetGoodwill2021-03-3106518579core:IntangibleAssetsOtherThanGoodwill2021-03-3106518579core:LandBuildings2021-03-3106518579core:PlantMachinery2021-03-3106518579core:Vehicles2021-03-3106518579core:FurnitureFittings2021-03-3106518579core:OfficeEquipment2021-03-3106518579core:AfterOneYear2021-03-3106518579core:WithinOneYear2021-03-3106518579core:ListedExch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TBI Consulting Ltd

Registered Number
06518579
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2022

TBI Consulting Ltd

Company Information
for the year from 1 April 2021 to 31 March 2022


Directors	Iryna Terlecky
	Bohdan Terlecky


Registered Address	42 High Street, Wanstead
	London
	E11 2RJ


Registered Number	06518579 (England and Wales)

TBI Consulting Ltd

Balance Sheet as at
31 March 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Intangible assets	6		-		36,111
Tangible assets	7		622		66
			622		36,177
Current assets
Debtors		5,657		12,879
Cash at bank and on hand		57,905		92,033
		63,562		104,912
Creditors amounts falling due within one year	9	(399)		(24,682)
Net current assets (liabilities)			63,163		80,230
Total assets less current liabilities			63,785		116,407
Provisions for liabilities			(118)		(12)
Net assets			63,667		116,395
Capital and reserves
Called up share capital			200		200
Profit and loss account			63,467		116,195
Shareholders' funds			63,667		116,395

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 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 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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 27 September 2022, and are signed on its behalf by:

Iryna Terlecky
Director
Registered Company No. 06518579

TBI Consulting Ltd

Notes to the Financial Statements
for the year ended 31 March 2022

1.	Statutory information
	TBI Consulting Ltd 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.

2.	Compliance with applicable reporting framework
	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.

3.	Principal activities
	The principal activity of the TBI Consulting Ltd continues to be that of business management and consultancy.

4.	Accounting policies

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

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


		Straight line (years)
	Office Equipment	4

	Intangible assets policy
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of fifteen years. The goodwill has been fully amortised has nil remaining useful life.

Intangible assets policy

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of fifteen years. 

The goodwill has been fully amortised has nil remaining useful life.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

5.	Employee information


		2022		2021
	Average number of employees during the year	2		2

6.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 21	200,000
	At 31 March 22	200,000
	Amortisation and impairment
	At 01 April 21	163,889
	Charge for year	36,111
	At 31 March 22	200,000
	Net book value
	At 31 March 22	-
	At 31 March 21	36,111

7.	Property, plant and equipment

		Total
		£
	Cost or valuation
	At 01 April 21	6,847
	Additions	830
	At 31 March 22	7,677
	Depreciation and impairment
	At 01 April 21	6,781
	Charge for year	274
	At 31 March 22	7,054
	Net book value
	At 31 March 22	622
	At 31 March 21	66

8.	Debtors within one year

	2022	2021
	£	£
Trade debtors / trade receivables	-	9,690
Other debtors	5,312	2,860
Prepayments and accrued income	345	329
Total	5,657	12,879


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

9.	Creditors within one year

	2022	2021
	£	£
Amounts owed to related parties	399	545
Taxation and social security	-	24,137
Total	399	24,682


	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.