2022-09-012023-08-312023-08-31false09728526JOHN BREBNER INGREDIENTS LTD2023-11-22iso4217:GBPxbrli:pure097285262022-09-01097285262023-08-31097285262022-09-012023-08-31097285262021-09-01097285262022-08-31097285262021-09-012022-08-3109728526bus:SmallEntities2022-09-012023-08-3109728526bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3109728526bus:FullAccounts2022-09-012023-08-3109728526bus:PrivateLimitedCompanyLtd2022-09-012023-08-3109728526core:WithinOneYear2023-08-3109728526core:AfterOneYear2023-08-3109728526core:WithinOneYear2022-08-3109728526core:AfterOneYear2022-08-3109728526core:ShareCapital2023-08-3109728526core:SharePremium2023-08-3109728526core:RevaluationReserve2023-08-3109728526core:OtherReservesSubtotal2023-08-3109728526core:RetainedEarningsAccumulatedLosses2023-08-3109728526core:ShareCapital2022-08-3109728526core:SharePremium2022-08-3109728526core:RevaluationReserve2022-08-3109728526core:OtherReservesSubtotal2022-08-3109728526core:RetainedEarningsAccumulatedLosses2022-08-3109728526core:LandBuildings2023-08-3109728526core:PlantMachinery2023-08-3109728526core:Vehicles2023-08-3109728526core:FurnitureFittings2023-08-3109728526core:OfficeEquipment2023-08-3109728526core:NetGoodwill2023-08-3109728526core:IntangibleAssetsOtherThanGoodwill2023-08-3109728526core:ListedExchangeTraded2023-08-3109728526core:UnlistedNon-exchangeTraded2023-08-3109728526core:LandBuildings2022-08-3109728526core:PlantMachinery2022-08-3109728526core:Vehicles2022-08-3109728526core:FurnitureFittings2022-08-3109728526core:OfficeEquipment2022-08-3109728526core:NetGoodwill2022-08-3109728526core:IntangibleAssetsOtherThanGoodwill2022-08-3109728526core:ListedExchangeTraded2022-08-3109728526core:UnlistedNon-exchangeTraded2022-08-3109728526core:LandBuildings2022-09-012023-08-3109728526core:PlantMachinery2022-09-012023-08-3109728526core:Vehicles2022-09-012023-08-3109728526core:FurnitureFittings2022-09-012023-08-3109728526core:OfficeEquipment2022-09-012023-08-3109728526core:NetGoodwill2022-09-012023-08-3109728526core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3109728526core:ListedExchangeTraded2022-09-012023-08-3109728526core:UnlistedNon-exchangeTraded2022-09-012023-08-3109728526core:MoreThanFiveYears2022-09-012023-08-3109728526core:Non-currentFinancialInstruments2023-08-3109728526core:Non-currentFinancialInstruments2022-08-3109728526dpl:CostSales2022-09-012023-08-3109728526dpl:DistributionCosts2022-09-012023-08-3109728526core:LandBuildings2022-09-012023-08-3109728526core:PlantMachinery2022-09-012023-08-3109728526core:Vehicles2022-09-012023-08-3109728526core:FurnitureFittings2022-09-012023-08-3109728526core:OfficeEquipment2022-09-012023-08-3109728526dpl:AdministrativeExpenses2022-09-012023-08-3109728526core:NetGoodwill2022-09-012023-08-3109728526core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3109728526dpl:GroupUndertakings2022-09-012023-08-3109728526dpl:ParticipatingInterests2022-09-012023-08-3109728526dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3109728526core:ListedExchangeTraded2022-09-012023-08-3109728526dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3109728526core:UnlistedNon-exchangeTraded2022-09-012023-08-3109728526dpl:CostSales2021-09-012022-08-3109728526dpl:DistributionCosts2021-09-012022-08-3109728526core:LandBuildings2021-09-012022-08-3109728526core:PlantMachinery2021-09-012022-08-3109728526core:Vehicles2021-09-012022-08-3109728526core:FurnitureFittings2021-09-012022-08-3109728526core:OfficeEquipment2021-09-012022-08-3109728526dpl:AdministrativeExpenses2021-09-012022-08-3109728526core:NetGoodwill2021-09-012022-08-3109728526core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3109728526dpl:GroupUndertakings2021-09-012022-08-3109728526dpl:ParticipatingInterests2021-09-012022-08-3109728526dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3109728526core:ListedExchangeTraded2021-09-012022-08-3109728526dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3109728526core:UnlistedNon-exchangeTraded2021-09-012022-08-3109728526core:NetGoodwill2023-08-3109728526core:IntangibleAssetsOtherThanGoodwill2023-08-3109728526core:LandBuildings2023-08-3109728526core:PlantMachinery2023-08-3109728526core:Vehicles2023-08-3109728526core:FurnitureFittings2023-08-3109728526core:OfficeEquipment2023-08-3109728526core:AfterOneYear2023-08-3109728526core:WithinOneYear2023-08-3109728526core:ListedExchangeTraded2023-08-3109728526core:UnlistedNon-exchangeTraded2023-08-3109728526core:ShareCapital2023-08-3109728526core:SharePremium2023-08-3109728526core:RevaluationReserve2023-08-3109728526core:OtherReservesSubtotal2023-08-3109728526core:RetainedEarningsAccumulatedLosses2023-08-3109728526core:NetGoodwill2022-08-3109728526core:IntangibleAssetsOtherThanGoodwill2022-08-3109728526core:LandBuildings2022-08-3109728526core:PlantMachinery2022-08-3109728526core:Vehicles2022-08-3109728526core:FurnitureFittings2022-08-3109728526core:OfficeEquipment2022-08-3109728526core:AfterOneYear2022-08-3109728526core:WithinOneYear2022-08-3109728526core:ListedExchange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JOHN BREBNER INGREDIENTS LTD

Registered Number
09728526
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

JOHN BREBNER INGREDIENTS LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

BREBNER, John Allan

Registered Address

Tully The Ridgeway
Penally
Tenby
SA70 7NT

Registered Number

09728526 (England and Wales)
JOHN BREBNER INGREDIENTS LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6290362
290362
Current assets
Debtors761,25861,126
Cash at bank and on hand4,6445,152
65,90266,278
Creditors amounts falling due within one year8(137,791)(132,375)
Net current assets (liabilities)(71,889)(66,097)
Total assets less current liabilities(71,599)(65,735)
Net assets(71,599)(65,735)
Capital and reserves
Called up share capital200200
Profit and loss account(71,799)(65,935)
Shareholders' funds(71,599)(65,735)
The financial statements were approved and authorised for issue by the Director on 22 November 2023, and are signed on its behalf by:
BREBNER, John Allan
Director
Registered Company No. 09728526
JOHN BREBNER INGREDIENTS LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
Procurement of oils and ingredients
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year22
6.Property, plant and equipment

Plant & machinery

Total

££
Cost or valuation
At 01 September 221,7251,725
At 31 August 231,7251,725
Depreciation and impairment
At 01 September 221,3631,363
Charge for year7272
At 31 August 231,4351,435
Net book value
At 31 August 23290290
At 31 August 22362362
7.Debtors

2023

2022

££
Trade debtors / trade receivables60,93060,930
Other debtors328196
Total61,25861,126
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables36,60836,608
Other creditors100,28394,867
Accrued liabilities and deferred income900900
Total137,791132,375
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.