BRIANHAROLD LTD 11925800 false 2022-05-01 2023-04-30 2023-04-30 The principal activity of the company is that of holdings of investments. Digita Accounts Production Advanced 6.30.9574.0 true 11925800 2022-05-01 2023-04-30 11925800 2023-04-30 11925800 core:RetainedEarningsAccumulatedLosses 2023-04-30 11925800 core:ShareCapital 2023-04-30 11925800 core:CurrentFinancialInstruments 2023-04-30 11925800 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 11925800 core:FurnitureFittingsToolsEquipment 2023-04-30 11925800 bus:SmallEntities 2022-05-01 2023-04-30 11925800 bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 11925800 bus:FullAccounts 2022-05-01 2023-04-30 11925800 bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 11925800 bus:RegisteredOffice 2022-05-01 2023-04-30 11925800 bus:Director1 2022-05-01 2023-04-30 11925800 bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 11925800 core:FurnitureFittings 2022-05-01 2023-04-30 11925800 core:FurnitureFittingsToolsEquipment 2022-05-01 2023-04-30 11925800 countries:EnglandWales 2022-05-01 2023-04-30 11925800 2021-05-01 2022-04-30 11925800 2022-04-30 11925800 core:RetainedEarningsAccumulatedLosses 2022-04-30 11925800 core:ShareCapital 2022-04-30 11925800 core:CurrentFinancialInstruments 2022-04-30 11925800 core:CurrentFinancialInstruments core:WithinOneYear 2022-04-30 iso4217:GBP xbrli:pure

Registration number: 11925800

BRIANHAROLD LTD

Unaudited Financial Statements

for the Year Ended 30 April 2023

 

BRIANHAROLD LTD

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 5

 

BRIANHAROLD LTD

(Registration number: 11925800)
Balance Sheet as at 30 April 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

1,421

-

Investments

1

2

 

1,422

2

Current assets

 

Debtors (amount shown is due after one year)

5

27,958

36,689

Cash at bank and in hand

 

97,945

68,115

 

125,903

104,804

Creditors: Amounts falling due within one year

6

(7,409)

(5,436)

Net current assets

 

118,494

99,368

Total assets less current liabilities

 

119,916

99,370

Provisions for liabilities

(270)

-

Net assets

 

119,646

99,370

Capital and reserves

 

Called up share capital

20

20

Profit and loss account

119,626

99,350

Shareholders' funds

 

119,646

99,370

For the financial year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

BRIANHAROLD LTD

(Registration number: 11925800)
Balance Sheet as at 30 April 2023

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account and Directors' Report has been taken.

Approved and authorised by the director on 24 October 2023
 

.........................................
Mr Shawn William Harold Gallimore
Director

 

BRIANHAROLD LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Alextra Group Ltd
Macon Court
Unit 7-9
Crewe
Cheshire
CW1 6EA
United Kingdom

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

 

BRIANHAROLD LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture and fittings

25% Reducing balance method

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

Additions

1,516

1,516

At 30 April 2023

1,516

1,516

Depreciation

Charge for the year

95

95

At 30 April 2023

95

95

Carrying amount

At 30 April 2023

1,421

1,421

 

BRIANHAROLD LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2023

5

Debtors

2023
£

2022
£

Other debtors

27,958

36,689

27,958

36,689

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

587

-

Other creditors

6,822

5,436

7,409

5,436