Company Registration No. SC268710 (Scotland)
Provender Brown Limited
Unaudited accounts
for the year ended 31 March 2023
Provender Brown Limited
Unaudited accounts
Contents
Provender Brown Limited
Company Information
for the year ended 31 March 2023
Directors
Mr D R Brown
Mrs R D Brown
Company Number
SC268710 (Scotland)
Registered Office
23 George Street
Perth
PH1 5JY
Accountants
Fraser + Accountants
3 Barossa Place
Perth
Perthshire
PH1 5HG
Provender Brown Limited
Statement of financial position
as at 31 March 2023
Tangible assets
6,209
7,354
Cash at bank and in hand
6,093
7,791
Creditors: amounts falling due within one year
(42,055)
(38,540)
Net current assets
31,469
31,941
Total assets less current liabilities
37,678
39,295
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
37,119
38,736
Shareholders' funds
37,121
38,738
For the year ending 31 March 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 of Directors and authorised for issue on 29 May 2023 and were signed on its behalf by
Mrs R D Brown
Director
Company Registration No. SC268710
Provender Brown Limited
Notes to the Accounts
for the year ended 31 March 2023
Provender Brown Limited is a private company, limited by shares, registered in Scotland, registration number SC268710. The registered office is 23 George Street, Perth, PH1 5JY.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Land & buildings
20% straight line
Motor vehicles
25% straight line
Fixtures & fittings
10%-20% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2022
4,218
31,534
25,841
8,445
70,038
Additions
1,435
-
-
-
1,435
Disposals
-
(31,534)
-
-
(31,534)
At 31 March 2023
5,653
-
25,841
8,445
39,939
At 1 April 2022
4,218
31,534
21,095
5,837
62,684
Charge for the year
287
-
947
1,346
2,580
On disposals
-
(31,534)
-
-
(31,534)
At 31 March 2023
4,505
-
22,042
7,183
33,730
At 31 March 2023
1,148
-
3,799
1,262
6,209
At 31 March 2022
-
-
4,746
2,608
7,354
Provender Brown Limited
Notes to the Accounts
for the year ended 31 March 2023
Amounts falling due within one year
Accrued income and prepayments
819
1,846
6
Creditors: amounts falling due within one year
2023
2022
Trade creditors
19,132
23,102
Taxes and social security
1,821
1,548
Other creditors
9,148
9,581
Loans from directors
12,100
4,309
7
Average number of employees
During the year the average number of employees was 8 (2022: 8).