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REGISTERED NUMBER: 08038225 (England and Wales)












Unaudited Financial Statements for the Year Ended 30 April 2023

for

Brandon Consultants Limited

Brandon Consultants Limited (Registered number: 08038225)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brandon Consultants Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: A Cheshire
R B Taylor





REGISTERED OFFICE: Level Four Garden Place
Victoria Street
Altrincham
WA14 1ET





REGISTERED NUMBER: 08038225 (England and Wales)





ACCOUNTANTS: Anthony Marshall Ltd
Chartered Accountants
70 Market Street
Tottington
Bury
Greater Manchester
BL8 3LJ

Brandon Consultants Limited (Registered number: 08038225)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 55,506 83,054

CURRENT ASSETS
Debtors 5 703,810 836,552
Investments 6 357,523 206,840
Cash at bank 322,538 372,895
1,383,871 1,416,287
CREDITORS
Amounts falling due within one year 7 616,127 740,371
NET CURRENT ASSETS 767,744 675,916
TOTAL ASSETS LESS CURRENT LIABILITIES 823,250 758,970

PROVISIONS FOR LIABILITIES 8 8,473 12,472
NET ASSETS 814,777 746,498

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 814,775 746,496
814,777 746,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Brandon Consultants Limited (Registered number: 08038225)

Balance Sheet - continued
30 April 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2023 and were signed on its behalf by:





R B Taylor - Director


Brandon Consultants Limited (Registered number: 08038225)

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

1. STATUTORY INFORMATION

Brandon Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Over the lease term
Plant and machinery - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Brandon Consultants Limited (Registered number: 08038225)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 27 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and
leasehold machinery Totals
£    £    £   
COST
At 1 May 2022 57,746 184,070 241,816
Additions - 4,738 4,738
Disposals - (62,876 ) (62,876 )
At 30 April 2023 57,746 125,932 183,678
DEPRECIATION
At 1 May 2022 24,581 134,181 158,762
Charge for year 11,549 20,737 32,286
Eliminated on disposal - (62,876 ) (62,876 )
At 30 April 2023 36,130 92,042 128,172
NET BOOK VALUE
At 30 April 2023 21,616 33,890 55,506
At 30 April 2022 33,165 49,889 83,054

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 589,377 696,933
Other debtors 114,433 139,619
703,810 836,552

6. CURRENT ASSET INVESTMENTS
30.4.23 30.4.22
£    £   
Unlisted investments 357,523 206,840

Brandon Consultants Limited (Registered number: 08038225)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 79,219 112,114
Taxation and social security 166,355 233,052
Other creditors 370,553 395,205
616,127 740,371

8. PROVISIONS FOR LIABILITIES
30.4.23 30.4.22
£    £   
Deferred tax 8,473 12,472

Deferred
tax
£   
Balance at 1 May 2022 12,472
Provided during year (3,999 )
Balance at 30 April 2023 8,473

9. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of R.B. Taylor and A. Cheshire, both directors, and equal shareholders.