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2020-09-01 2022-02-21 6988801 frs-core:CurrentFinancialInstruments 15 2022-02-21 6988801 frs-core:Non-currentFinancialInstruments 15 2022-02-21 6988801 16 2020-09-01 2022-02-21 6988801 frs-core:CurrentFinancialInstruments 16 2022-02-21 6988801 frs-core:Non-currentFinancialInstruments 16 2022-02-21 6988801 17 2020-09-01 2022-02-21 6988801 frs-core:CurrentFinancialInstruments 17 2022-02-21 6988801 frs-core:Non-currentFinancialInstruments 17 2022-02-21 6988801 18 2020-09-01 2022-02-21 6988801 frs-core:CurrentFinancialInstruments 18 2022-02-21 6988801 frs-core:Non-currentFinancialInstruments 18 2022-02-21 6988801 19 2020-09-01 2022-02-21 6988801 frs-core:CurrentFinancialInstruments 19 2022-02-21 6988801 frs-core:Non-currentFinancialInstruments 19 2022-02-21 6988801 20 2020-09-01 2022-02-21 6988801 frs-core:CurrentFinancialInstruments 20 2022-02-21 6988801 frs-core:Non-currentFinancialInstruments 20 2022-02-21 6988801 dpl-frs:Item1 2020-09-01 2022-02-21 6988801 dpl-frs:Item1 2020-08-31 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6988801 1 2020-09-01 2022-02-21 6988801 frs-countries:EnglandWales 2020-09-01 2022-02-21
Registered number: 6988801
Brosters Electrical & Mechanical Services Limited
Unaudited Financial Statements
For The Year Ended 21 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 6988801
21 February 2023 21 February 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 6,575 10,612
6,575 10,612
Creditors: Amounts Falling Due Within One Year 6 (12,908 ) (10,618 )
NET CURRENT ASSETS (LIABILITIES) (6,333 ) (6 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,333 ) (6 )
NET LIABILITIES (6,333 ) (6 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (6,334 ) (7 )
SHAREHOLDERS' FUNDS (6,333) (6)
For the year ending 21 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Prior
Director
21 November 2023
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Brosters Electrical & Mechanical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 6988801 . The registered office is 55 Greenhouse Farm Road, Runcorn, Cheshire, WA7 6PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line basis
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
21 February 2023 21 February 2022
Sales, marketing and distribution 1 1
1 1
Page 2
Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 22 February 2022 6,266
As at 21 February 2023 6,266
Depreciation
As at 22 February 2022 6,266
As at 21 February 2023 6,266
Net Book Value
As at 21 February 2023 -
As at 22 February 2022 -
5. Debtors
21 February 2023 21 February 2022
£ £
Due within one year
Director's loan account - 4,037
- 4,037
Due after more than one year
Other debtors 6,575 6,575
6,575 6,575
6,575 10,612
6. Creditors: Amounts Falling Due Within One Year
21 February 2023 21 February 2022
£ £
Bank loans and overdrafts 10,579 4,795
Corporation tax 344 2,782
VAT - 1,251
Accruals and deferred income 1,985 1,790
12,908 10,618
Page 3
Page 4
7. Share Capital
21 February 2023 21 February 2022
£ £
Allotted, Called up and fully paid 1 1
21 February 2023 21 February 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1 each 1 1
The director's interest in the share capital of the company was as follws: 1 ordinary share of £1 each at 21 February 2022 and 1 September 2020.
8. Directors Advances, Credits and Guarantees
The following loans have been made available to the director(s) shown below:
The above loan is unsecured, interest free and repayable on demand.
The following dividends have been paid to the director(s) shown below:
21 February 2023 21 February 2022
£ £
Mr John Prior 3,673 10,000
9. Dividends
21 February 2023 21 February 2022
£ £
On equity shares:
Final dividend paid 3,673 10,000
3,673 10,000
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr J Prior by virtue of his ownership of 100% of the issued share capital in the company.
Page 4