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Registered Number: 08718533
England and Wales

 

 

 

M C BRESNEN LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2021

End date: 30 June 2022
Director Michael Christopher Bresnen
Registered Number 08718533
Registered Office The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
Accountants Woods Squared Limited
The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
Secretary Anne Bresnen
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 June 2022
Principal activities
Principal activity of the company during the financial year was of the provision of industrial cleaning
Director
The director who served the company throughout the year was as follows:
Michael Christopher Bresnen
Statement of director's responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Michael Christopher Bresnen
Director

Date approved: 08 September 2022
2
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Intangible fixed assets 3 23,800    25,900 
Tangible fixed assets 4 47    164 
23,847    26,064 
Current assets      
Stocks 5 2,570   
Debtors: amounts falling due within one year 6 3,543    2,480 
Cash at bank and in hand 36,964    33,746 
43,077    36,226 
Creditors: amount falling due within one year 7 (55,655)   (43,450)
Net current liabilities (12,578)   (7,224)
 
Total assets less current liabilities 11,269    18,840 
Provisions for liabilities 8 (9)   (31)
Net assets 11,260    18,809 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 11,160    18,709 
Shareholder's funds 11,260    18,809 
 


For the year ended 30 June 2022 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 08 September 2022 and were signed by:


--------------------------------
Michael Christopher Bresnen
Director
3
General Information
M C Bresnen Limited is a private company, limited by shares, registered in England and Wales, registration number 08718533, registration address The Old School, 188 Liscard Road, Wallasey, Wirral, CH44 5TN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 6 (2021 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2021 42,000    42,000 
Additions  
Disposals  
At 30 June 2022 42,000    42,000 
Amortisation
At 01 July 2021 16,100    16,100 
Charge for year 2,100    2,100 
On disposals  
At 30 June 2022 18,200    18,200 
Net book values
At 30 June 2022 23,800    23,800 
At 30 June 2021 25,900    25,900 


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 July 2021 1,167    1,167 
Additions  
Disposals  
At 30 June 2022 1,167    1,167 
Depreciation
At 01 July 2021 1,003    1,003 
Charge for year 117    117 
On disposals  
At 30 June 2022 1,120    1,120 
Net book values
Closing balance as at 30 June 2022 47    47 
Opening balance as at 01 July 2021 164    164 


5.

Stocks

2022
£
  2021
£
Work in Progress 2,570   
2,570   

6.

Debtors: amounts falling due within one year

2022
£
  2021
£
Trade Debtors 3,543    2,480 
Other Debtors  
3,543    2,480 

7.

Creditors: amount falling due within one year

2022
£
  2021
£
Trade Creditors   1 
Taxation and Social Security 10,607    8,762 
Other Creditors 45,048    34,687 
55,655    43,450 

8.

Provisions for liabilities

2022
£
  2021
£
Deferred Tax   31 
  31 

4