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Registered Number: 07514994
England and Wales

 

 

 

A BRENNAN CONSTRUCTION LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
Directors Anthony Paul Brennan
Sarah Julie Brennan
Registered Number 07514994
Registered Office 79 Whitebeam Avenue
Bromley
Kent
BR2 8DN
Accountants Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 28 February 2023.
Principal activities
The principal activity of the company during the financial year was of construction.
Directors
The directors who served the company throughout the year were as follows:
Anthony Paul Brennan
Sarah Julie Brennan
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
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 (Financial Reporting Standard 102). 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 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 judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • 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 are sufficient to show and explain the company’s transactions and 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. The directors 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

This report was approved by the board and signed on its behalf by:


----------------------------------
Sarah Julie Brennan
Director

Date approved: 17 October 2023
2
Report to the directors on the preparation of the unaudited statutory accounts of A Brennan Construction Ltd for the year ended 28 February 2023.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A Brennan Construction Ltd for the year ended 28 February 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of A Brennan Construction Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A Brennan Construction Ltd and state those matters that we have agreed to state to the Board of Directors of A Brennan Construction Ltd, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A Brennan Construction Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that A Brennan Construction Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of A Brennan Construction Ltd.You consider that A Brennan Construction Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of A Brennan Construction Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 28 February 2023.



....................................................
Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
17 October 2023
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 26,450    15,607 
26,450    15,607 
Current assets      
Debtors 4 38,293    25,916 
Cash at bank and in hand 23,857    23,049 
62,150    48,965 
Creditors: amount falling due within one year 5 (16,222)   (17,208)
Net current assets 45,928    31,757 
 
Total assets less current liabilities 72,378    47,364 
Creditors: amount falling due after more than one year 6 (10,850)   (15,050)
Net assets 61,528    32,314 
 

Capital and reserves
     
Called up share capital 7 2    2 
Profit and loss account 61,526    32,312 
Shareholder's funds 61,528    32,314 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 17 October 2023 and were signed on its behalf by:


-------------------------------
Anthony Paul Brennan
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 March 2021 2  4,235  4,237 
Profit for the year 32,077  32,077 
Total comprehensive income for the year 32,077  32,077 
Dividends (4,000) (4,000)
Total investments by and distributions to owners (4,000) (4,000)
At 28 February 2022 2  32,312  32,314 
At 01 March 2022 2  32,312  32,314 
Profit for the year 42,214  42,214 
Total comprehensive income for the year 42,214  42,214 
Dividends (13,000) (13,000)
Total investments by and distributions to owners (13,000) (13,000)
At 28 February 2023 2  61,526  61,528 
5
General Information
A Brennan Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 07514994, registration address 79 Whitebeam Avenue, Bromley, Kent, BR2 8DN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
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
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
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:
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Office Equipment 25% Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Office Equipment   Total
  £   £   £   £
At 01 March 2022 1,852    16,745    9,080    27,677 
Additions 2,606    27,995    3,432    34,033 
Disposals   (16,745)     (16,745)
At 28 February 2023 4,458    27,995    12,512    44,965 
Depreciation
At 01 March 2022 464    4,186    7,420    12,070 
Charge for year 1,114    6,999    2,518    10,631 
On disposals   (4,186)     (4,186)
At 28 February 2023 1,578    6,999    9,938    18,515 
Net book values
Closing balance as at 28 February 2023 2,880    20,996    2,574    26,450 
Opening balance as at 01 March 2022 1,388    12,559    1,660    15,607 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 4,779   
Other Debtors 30,456    23,627 
VAT 3,058    2,289 
38,293    25,916 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts 4,200    4,200 
Corporation Tax 7,858    5,187 
Other Creditors 3,910    1,579 
Directors Current Account 254    6,242 
16,222    17,208 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 10,850    15,050 
10,850    15,050 

7.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

6