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Registered number: 05613961
Quorndon Brush Decorators Limited
Financial Statements
For The Year Ended 30 November 2021
Cound & Co LLP

Chartered Accountants

1 Princes Court Royal Way
Loughborough
Leicestershire
LE11 5XR
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05613961
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,984 10,645
7,984 10,645
CURRENT ASSETS
Stocks 5 600 600
Debtors 6 3,920 1,430
Cash at bank and in hand 15,721 13,069
20,241 15,099
Creditors: Amounts Falling Due Within One Year 7 (12,162 ) (5,680 )
NET CURRENT ASSETS (LIABILITIES) 8,079 9,419
TOTAL ASSETS LESS CURRENT LIABILITIES 16,063 20,064
Creditors: Amounts Falling Due After More Than One Year 8 (13,242 ) (16,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (223 ) (445 )
NET ASSETS 2,598 2,952
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 2,594 2,948
SHAREHOLDERS' FUNDS 2,598 2,952
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For the year ending 30 November 2021 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A C Smith
Director
11th July 2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balances
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2020: 3)
2 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2020 3,793 13,712 17,505
As at 30 November 2021 3,793 13,712 17,505
Depreciation
As at 1 December 2020 3,432 3,428 6,860
Provided during the period 90 2,571 2,661
As at 30 November 2021 3,522 5,999 9,521
Net Book Value
As at 30 November 2021 271 7,713 7,984
As at 1 December 2020 361 10,284 10,645
5. Stocks
2021 2020
£ £
Stock - materials 600 600
600 600
6. Debtors
2021 2020
£ £
Due within one year
Trade debtors 3,920 1,430
3,920 1,430
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7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 971 1,560
Bank loans and overdrafts 3,165 -
Corporation tax 3,071 -
Other taxes and social security 237 347
Accruals and deferred income 592 507
Directors' loan accounts 4,126 3,266
12,162 5,680
8. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 13,242 16,667
13,242 16,667
9. Share Capital
2021 2020
Allotted, Called up and fully paid 4 4
10. General Information
Quorndon Brush Decorators Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05613961 . The registered office is 3 Dexter Close, Quorn, Leicestershire, LE12 8EH.
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