Registered number
06633648
RICHARD BROOKER LTD
Filleted Accounts
30 June 2023
RICHARD BROOKER LTD
Registered number: 06633648
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 4 10,240 4,420
Current assets
Debtors 5 503 503
Cash at bank and in hand 24,197 8,646
24,700 9,149
Creditors: amounts falling due within one year 6 (18,952) (6,760)
Net current assets 5,748 2,389
Total assets less current liabilities 15,988 6,809
Provisions for liabilities (2,000) (1,000)
Net assets 13,988 5,809
Capital and reserves
Called up share capital 1 1
Profit and loss account 13,987 5,808
Shareholder's funds 13,988 5,809
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Richard Brooker
Director
Approved by the board on 21 November 2023
RICHARD BROOKER LTD
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Equipment 25% reducing balance
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Other Operating Income 2023 2022
£ £
Job Retention Support Scheme - 1,922
3 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
4 Tangible fixed assets
Equipment
£
Cost
At 1 July 2022 26,743
Additions 9,236
At 30 June 2023 35,979
Depreciation
At 1 July 2022 22,323
Charge for the year 3,416
At 30 June 2023 25,739
Net book value
At 30 June 2023 10,240
At 30 June 2022 4,420
5 Debtors 2023 2022
£ £
Other debtors 503 503
6 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts (35) -
Trade creditors 8,478 (1,180)
Taxation and social security costs 14,522 9,888
Director's Loan Account (1,917) 73
Other creditors (2,096) (2,021)
18,952 6,760
7 Loans to directors
B/fwd Paid Repaid C/fwd
£ £ £ £
Richard Brooker 73 (5,371) 3,381 (1,917)
73 (5,371) 3,381 (1,917)
8 Other information
RICHARD BROOKER LTD is a private company limited by shares and incorporated in England. Its registered office is:
69 Loughborough Road
West Bridgford
Nottingham
NG2 7LA
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