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REGISTERED NUMBER: 10859889 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

BRENT SIGNS & GRAPHICS LTD

BRENT SIGNS & GRAPHICS LTD (REGISTERED NUMBER: 10859889)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRENT SIGNS & GRAPHICS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: R J Potterton-Orton
B Potterton-Orton





REGISTERED OFFICE: 14 Fairisle Way
Countesthorpe
Leicester
LE8 5WX





REGISTERED NUMBER: 10859889 (England and Wales)





ACCOUNTANTS: J Raftery Accountancy
16 Brookes Avenue
Croft
Leicester
Leicestershire
LE9 3GJ

BRENT SIGNS & GRAPHICS LTD (REGISTERED NUMBER: 10859889)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,055 5,407

CURRENT ASSETS
Debtors 5 2,138 6,563
Cash at bank 44,673 42,316
46,811 48,879
CREDITORS
Amounts falling due within one year 6 24,809 22,316
NET CURRENT ASSETS 22,002 26,563
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,057

31,970

PROVISIONS FOR LIABILITIES 7 770 1,027
NET ASSETS 25,287 30,943

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 25,187 30,843
SHAREHOLDERS' FUNDS 25,287 30,943

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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.

BRENT SIGNS & GRAPHICS LTD (REGISTERED NUMBER: 10859889)

BALANCE SHEET - continued
31 JULY 2023


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 25 September 2023 and were signed on its behalf by:




B Potterton-Orton - Director



R J Potterton-Orton - Director


BRENT SIGNS & GRAPHICS LTD (REGISTERED NUMBER: 10859889)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Brent Signs & Graphics Ltd 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

Taxation
Taxation for the year 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

BRENT SIGNS & GRAPHICS LTD (REGISTERED NUMBER: 10859889)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 August 2022
and 31 July 2023 1,559 521 8,250 10,330
DEPRECIATION
At 1 August 2022 1,004 310 3,609 4,923
Charge for year 139 52 1,161 1,352
At 31 July 2023 1,143 362 4,770 6,275
NET BOOK VALUE
At 31 July 2023 416 159 3,480 4,055
At 31 July 2022 555 211 4,641 5,407

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,138 6,563

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Social security and other taxes 210 503
Directors' current accounts 23,819 21,013
Accrued expenses 780 800
24,809 22,316

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 770 1,027

Deferred
tax
£   
Balance at 1 August 2022 1,027
Provided during year (257 )
Balance at 31 July 2023 770

BRENT SIGNS & GRAPHICS LTD (REGISTERED NUMBER: 10859889)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

As at 31 July 2023 an amount of £23,819 (2022 £21,013) was owed to the directors by the company. This amount is shown under creditors in the balance sheet.

10. ULTIMATE CONTROLLING PARTY

The controlling party is B Potterton-Orton.

The ultimate controlling party is Mr & Mrs Potterton-Orton.