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REGISTERED NUMBER: 10024842 (England and Wales)












Unaudited Financial Statements

for the Period

1 June 2021 to 30 November 2022

for

Brisket and Barrel Limited

Brisket and Barrel Limited (Registered number: 10024842)






Contents of the Financial Statements
for the Period 1 June 2021 to 30 November 2022




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Brisket and Barrel Limited

Company Information
for the Period 1 June 2021 to 30 November 2022







DIRECTORS: F C G Le Blais
S Gagnebe
A Regnier
Q Coulombel Du Beaudie





REGISTERED OFFICE: 12 Clevedon Road
Twickenham
TW1 2HU





REGISTERED NUMBER: 10024842 (England and Wales)





ACCOUNTANTS: Ardor Business Solutions Limited
Chartered Certified Accountants
Unit 1
Shrine Barn
Sanding Road
Hythe
Kent
CT21 4HE

Brisket and Barrel Limited (Registered number: 10024842)

Statement of Financial Position
30 November 2022

30/11/22 31/5/21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 - 24,820
- 24,820

CURRENT ASSETS
Stocks - 3,837
Debtors 7 12,305 20,649
Cash at bank and in hand 33,067 72,353
45,372 96,839
CREDITORS
Amounts falling due within one year 8 49,638 104,309
NET CURRENT LIABILITIES (4,266 ) (7,470 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,266

)

17,350

CREDITORS
Amounts falling due after more than one
year

9

(30,000

)

(40,000

)

PROVISIONS FOR LIABILITIES - (3,685 )
NET LIABILITIES (34,266 ) (26,335 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (34,366 ) (26,435 )
(34,266 ) (26,335 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Brisket and Barrel Limited (Registered number: 10024842)

Statement of Financial Position - continued
30 November 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2023 and were signed on its behalf by:





F C G Le Blais - Director


Brisket and Barrel Limited (Registered number: 10024842)

Notes to the Financial Statements
for the Period 1 June 2021 to 30 November 2022

1. STATUTORY INFORMATION

Brisket and Barrel Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


Amounts are rounded to the nearest Pound Sterling.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
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.

Licences are being amortised evenly over their estimated useful life of three years.

Website is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Equipment - 20% on cost
Furniture and fixtures - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


Brisket and Barrel Limited (Registered number: 10024842)

Notes to the Financial Statements - continued
for the Period 1 June 2021 to 30 November 2022

3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2021 - 8 ) .

5. INTANGIBLE FIXED ASSETS
Licences Website Totals
£    £    £   
COST
At 1 June 2021 3,200 3,270 6,470
Disposals (3,200 ) (3,270 ) (6,470 )
At 30 November 2022 - - -
AMORTISATION
At 1 June 2021 3,200 3,270 6,470
Eliminated on disposal (3,200 ) (3,270 ) (6,470 )
At 30 November 2022 - - -
NET BOOK VALUE
At 30 November 2022 - - -
At 31 May 2021 - - -

Brisket and Barrel Limited (Registered number: 10024842)

Notes to the Financial Statements - continued
for the Period 1 June 2021 to 30 November 2022

6. TANGIBLE FIXED ASSETS
Improvements Furniture
to and
property Equipment fixtures Totals
£    £    £    £   
COST
At 1 June 2021 36,138 24,830 28,340 89,308
Disposals (36,138 ) (24,830 ) (28,340 ) (89,308 )
At 30 November 2022 - - - -
DEPRECIATION
At 1 June 2021 26,900 17,033 20,555 64,488
Eliminated on disposal (26,900 ) (17,033 ) (20,555 ) (64,488 )
At 30 November 2022 - - - -
NET BOOK VALUE
At 30 November 2022 - - - -
At 31 May 2021 9,238 7,797 7,785 24,820

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/22 31/5/21
£    £   
Trade debtors 9,084 14,878
Other debtors 175 3,643
Directors' current accounts 3,046 2,128
12,305 20,649

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/22 31/5/21
£    £   
Bank loans and overdrafts 10,000 10,000
Other loans 15,000 -
Trade creditors 4,382 30,049
Tax 3,574 6,250
Social security and other taxes - 3,426
VAT 791 11,222
Other creditors 3,674 8,584
Directors' current accounts 10,617 32,878
Accrued expenses 1,600 1,900
49,638 104,309

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/11/22 31/5/21
£    £   
Bank loans - 1-2 years 30,000 10,000
Bank loans - 2-5 years - 30,000
30,000 40,000