1 August 2022 false No description of principal activity Taxfiler 2023.10 04525537business:PrivateLimitedCompanyLtd2022-08-012023-07-31 045255372022-07-31 045255372022-08-012023-07-31 04525537business:AuditExemptWithAccountantsReport2022-08-012023-07-31 04525537business:AbridgedAccounts2022-08-012023-07-31 045255372023-07-31 045255372022-07-31 04525537core:WithinOneYear2023-07-31 04525537core:WithinOneYear2022-07-31 04525537core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 04525537core:ShareCapitalcore:PreviouslyStatedAmount2022-07-31 04525537core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 04525537core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-07-31 04525537core:PreviouslyStatedAmount2023-07-31 04525537core:PreviouslyStatedAmount2022-07-31 04525537business:SmallEntities2022-08-012023-07-31 04525537business:Director12022-08-012023-07-31 04525537countries:EnglandWales2022-08-012023-07-31 04525537business:RegisteredOffice2022-08-012023-07-31 04525537core:PlantMachinery2022-08-012023-07-31 04525537core:MotorVehicles2022-08-012023-07-31 04525537core:FurnitureFittings2022-08-012023-07-31 04525537core:ComputerEquipment2022-08-012023-07-31 045255372021-08-012022-07-31 iso4217:GBP xbrli:pure
Company Registration No. 04525537 (England and Wales)
J. Brodie Luke Limited Unaudited accounts for the year ended 31 July 2023
J. Brodie Luke Limited Unaudited accounts Contents
Page
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J. Brodie Luke Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,373 
49,180 
Current assets
Inventories
- 
170 
Debtors
5,259 
754 
Cash at bank and in hand
29,010 
54,394 
34,269 
55,318 
Creditors: amounts falling due within one year
(75,092)
(88,073)
Net current liabilities
(40,823)
(32,755)
Total assets less current liabilities
(3,450)
16,425 
Provisions for liabilities
Deferred tax
(1,395)
(3,932)
Net (liabilities)/assets
(4,845)
12,493 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(4,945)
12,393 
Shareholders' funds
(4,845)
12,493 
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 October 2023 and were signed on its behalf by
Jonathan Brodie Luke Director Company Registration No. 04525537
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J. Brodie Luke Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
J. Brodie Luke Limited is a private company, limited by shares, registered in England and Wales, registration number 04525537. The registered office is Chy Praze , Chynowen Lane, Cubert, Newquay, TR8 5HE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% RB or 20% SL dependent upon the estimated useful life of asset
Motor vehicles
15% RB
Fixtures & fittings
15% RB
Computer equipment
15% RB
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 August 2022
171,504 
Disposals
(12,775)
At 31 July 2023
158,729 
Depreciation
At 1 August 2022
122,324 
Charge for the year
8,324 
On disposals
(9,292)
At 31 July 2023
121,356 
Net book value
At 31 July 2023
37,373 
At 31 July 2022
49,180 
5
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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