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Registration number: 08380477

Brensham Consulting Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 January 2023

 

Brensham Consulting Limited

Contents

Company Information

1

Director's Report

2

Profit and Loss Account

3

Statement of Comprehensive Income

4

Balance Sheet

5

Statement of Changes in Equity

6

Notes to the Unaudited Financial Statements

7 to 10

 

Brensham Consulting Limited

Company Information

Director

Mr Martin Croft

Registered office

Brensham House
Aston on carrant
Tewkesbury
Gloucestershire
GL20 8HL

Accountants

KCMJ LLP
Suite 1B
18 Crendon Street
High Wycombe
Bucks
HP13 6LS

 

Brensham Consulting Limited

Director's Report for the Year Ended 31 January 2023

The director presents his report and the financial statements for the year ended 31 January 2023.

Director of the company

The director who held office during the year was as follows:

Mr Martin Croft

Principal activity

The principal activity of the company is IT Consultancy

Small companies provision statement

This report has 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.

Approved and authorised by the director on 27 October 2023
 

.........................................
Mr Martin Croft
Director

 

Brensham Consulting Limited

Profit and Loss Account for the Year Ended 31 January 2023

Note

2023
£

2022
£

Turnover

 

-

54,120

Cost of sales

 

-

(20,850)

Gross profit

 

-

33,270

Administrative expenses

 

(3,136)

(7,085)

Operating (loss)/profit

 

(3,136)

26,185

(Loss)/profit before tax

(3,136)

26,185

Tax on (loss)/profit

 

-

(4,975)

(Loss)/profit for the financial year

 

(3,136)

21,210

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

 

Brensham Consulting Limited

Statement of Comprehensive Income for the Year Ended 31 January 2023

2023
£

2022
£

(Loss)/profit for the year

(3,136)

21,210

Total comprehensive income for the year

(3,136)

21,210

 

Brensham Consulting Limited

(Registration number: 08380477)
Balance Sheet as at 31 January 2023

Note

2023
£

2022
£

Current assets

 

Debtors

4

600

-

Cash at bank and in hand

 

186,729

195,401

 

187,329

195,401

Creditors: Amounts falling due within one year

5

(8,473)

46,591

Net assets

 

178,856

241,992

Capital and reserves

 

Called up share capital

6

1

1

Retained earnings

178,855

241,991

Shareholders' funds

 

178,856

241,992

For the financial year ending 31 January 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.

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.

Approved and authorised by the director on 27 October 2023
 

.........................................
Mr Martin Croft
Director

 

Brensham Consulting Limited

Statement of Changes in Equity for the Year Ended 31 January 2023

Share capital
£

Retained earnings
£

Total
£

At 1 February 2022

1

241,991

241,992

Prior period adjustment

-

(58,000)

(58,000)

At 1 February 2022 (As restated)

1

183,991

183,992

Loss for the year

-

(3,136)

(3,136)

Dividends

-

(2,000)

(2,000)

At 31 January 2023

1

178,855

178,856

Share capital
£

Retained earnings
£

Total
£

At 1 February 2021

1

222,781

222,782

Profit for the year

-

21,210

21,210

Dividends

-

(2,000)

(2,000)

At 31 January 2022

1

241,991

241,992

 

Brensham Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2023

1

General information

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

The address of its registered office is:
Brensham House
Aston on carrant
Tewkesbury
Gloucestershire
GL20 8HL
United Kingdom

These financial statements were authorised for issue by the director on 27 October 2023.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current 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 income 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Brensham Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2023

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

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

4

Debtors

Current

2023
£

2022
£

Other debtors

600

-

 

Brensham Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2023

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

3,000

4,000

Taxation and social security

-

4,975

Other creditors

5,473

(55,566)

8,473

(46,591)

6

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary of £1 each

1

1

1

1

         

7

Dividends

Interim dividends paid

   

2023
£

 

2022
£

Interim dividend of £2,000.00 per each Ordinary Shares

 

2,000

 

2,000

Interim dividend of Nil per each

 

-

 

-

   

2,000

 

2,000

8

Related party transactions

 

Brensham Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2023

Director's remuneration

The director's remuneration for the year was as follows:

2023
£

2022
£

Remuneration

-

20,000